Weekends & Holidays:
If a due date falls on a Saturday, Sunday or holiday, the due date is automatically extended until the next business day that is not itself a legal holiday. Dates shown below are for 2008.

• 15 - Last day to pay 4th quarter estimates for the prior year unless filing return by January 31.
  
• 31 - Last day to provide 1099s & W-2s to those people you paid during the prior year.
  
• 31 - If you file your prior year’s return and pay any tax due by this date, you need not make the 4th Quarter Estimated Tax Payment (see above).
  

February:

• 29 (28 in non-leap years) - Last day to provide file copies of 1099s and W-2s with the government.
  

March:

• 31 - If you have not called for a tax appointment, please call us to prepare your 2007 tax return.
  

April:

• 1 - Last day to withdraw funds from your IRA account if you turned age 70 1/2 in the prior year and haven’t already taken a distribution for that year. For other types of plans, contact our office.
  
• 1 - Electronic filing of Forms 1098, 1099, and W-2G. This due date applies only if you file electronically (not by magnetic media). 
  
• 15* - Last day to file your prior year’s individual tax return (Form 1040) or to request an extension to file.
  
• 15* - Last day to file your prior year’s partnership return (Form 1065) and trust returns or request an automatic extension until July 15. Estate income tax returns (Form 1041) has an automatic extension until October 15.
• 15 - Last day to make an IRA contribution for the prior year.
  
• 15 - Last day to make SEP or Keogh contributions unless an extension is filed.
  
• 15 - Last day to fund the prior year’s Coverdell Education Savings Account.
  
• 15* - First estimated tax installment for the year due.

* Normally this date is April 15. However, when falling on a Sat., Sun. or a holiday, it becomes the next business day.  District of Columbia holidays (April 16 is Emancipation Day) are treated as legal holidays for purposes of timely filing and payment.

June:

• 16 - Second estimated tax installment for the year due.
• 16 - Last day for U.S. Citizens living abroad to file their individual tax return (Form 1040) or request an extension.

July:

• 1 - Time to review your 2008 year-to-date income and expenses to ensure estimated tax payments and withholding are adequate to avoid underpayment penalties.
  
• 31 - Last day for employers (including self-employed individuals) to file appropriate Series 5500 Form for Employee Benefit Plans (includes Keogh Plans).
September:
• 15 - Third estimated tax installment for the year due.
October:
• 15 - Last day to file prior year’s individual tax return (Form 1040), if you are in the United States with an approved extension.
• 15 - Last day to file partnership (Form 1065) and trust (Form 1041) returns with an approved extension.
December:
• 1 - Time for Year-End Tax Planning
  
• 31 - Last day for taxpayers who began their minimum IRA distributions in a year before 2008 to make their required withdrawal for 2008. 
  
• 31 - Last day to pay deductible expenses for the 2008 return (doesn’t apply to IRA, SEP or Keogh contributions, all of which can be made after December 31, 2008). 
  
• 31 - Last day to withdraw funds from a Traditional IRA Account and avoid a penalty if you turned age 70½ before 2008.
  
• 31 - If you are self-employed, December 31 is the last day to set up a Keogh Retirement Account if you plan to make a 2008 Contribution. 
  
• 31 - Technically the last day of the year.  However, if it falls on a non-business day such as a Saturday or Sunday, you may not be able to take the recommended actions and should consider taking the actions earlier than December 31st.