Tax Calendar 2008: Date Type Form Description 10-Jan Employees 4070 Due date of employee's report of tips to employer 15-Jan Individuals 1040-ES Final installment of 2007 estimated tax 31-Jan Corporations 8300 Report of cash payments over $ 10,000 receive in trade or business 31-Jan All Employers W-2 Give employees their copies of Form W-2 (earnings statement) for 2008 31-Jan All Employers 941 Social Security, Medicare, and withheld income tax for the fourth quarter of 2007 31-Jan All Employers 940 Federal unemployment tax for 2007 31-Jan All Employers 945 Annual report of Federal (nonpayroll) income tax withheld 31-Jan Individuals 1040 File the individual income tax return for 2007 if the last installment of estimated tax by Jan 15 is not paid. 31-Jan All Businesses 1099 Give an annual information statement to recipients of certain payments you made during 2007 11-Feb Employees 4070 Due date of employee's report of tips to employer 15-Feb Individuals W-4 File a new Form W-4 by this date to continue the exemption for another year. 28-Feb All Businesses 1096 Information return to transmit 1098, 1099, 5498 and W-2G to IRS (electronic filing extended to March 31) 10-Mar Employees 4070 Due date of employee's report of tips to employer 17-Mar Corporations and S-Corporations 1120 2007 income tax return for calendar-year corporations and pay any tax due 1120S 17-Mar Corporations and S-Corporations 7004 File application for automatic six-month extension to file 2007 income tax return for calender-year corporations 17-Mar S-Corporations 2553 Last date to file Form 2553 to be treated as an S-Corporation beginning with 2008 (U.S. residents only) 31-Mar All Businesses 1098, 1099 File information returns with IRS, applies only if filed electronically (otherwise see Feb 28) 10-Apr Employees 4070 Due date of employee's report of tips to employer 15-Apr Individuals 1040 Income tax and self-employment tax return of U.S. residents for calendar year 2007 15-Apr Individuals 4868 Last date for individuals to file application for automatic 6-month extension to file 2007 income tax return 15-Apr Individuals 1040-ES Payment of first installment of 2008 estimated taxes by U.S. residents 15-Apr Partnerships 1065 Last day for a partnership to file 2007 income tax return 15-Apr Partnerships 8813 Payment of first installment of 2008 partnership withholding tax for foreign partners 30-Apr All Employers 941 Social Security, Medicare, and withheld income tax for the first quarter of 2008 12-May Employees 4070 Due date of employee's report of tips to employer 10-Jun Employees 4070 Due date of employee's report of tips to employer 16-Jun Corporations 1120-W, 8109 Payment of second installment of 2008 estimated taxes 10-Jul Employees 4070 Due date of employee's report of tips to employer 31-Jul All Employers 941 Social Security, Medicare, and withheld income tax for the second quarter of 2008 11-Aug Employees 4070 Due date of employee's report of tips to employ 10-Sep Employees 4070 Due date of employee's report of tips to employer 15-Sep Individuals 1040-ES Payment of estimated tax if not (or not enough) paying income tax through withholding  15-Sep Corporations 1120-W, 8109 Payment of third installment of 2008 estimated taxes 15-Sep S-Corporations 1120S File 2007 income tax return; applies only if timely requested 6-month extension 10-Oct Employees 4070 Due date of employee's report of tips to employer 15-Oct Partnerships 1065 File 2007 calendar return; applies only if you were given additional 6-month extension 15-Oct Individuals 1040, 1040A File income tax return if you have an automatic 6 month extension 31-Oct All Employers 941 Social Security, Medicare, and withheld income tax for the third quarter of 2008 10-Nov Employees 4070 Due date of employee's report of tips to employer 10-Dec Employees 4070 Due date of employee's report of tips to employer 15-Dec Corporations 1120-W Payment of fourth installment of 2008 estimated taxes
	Holidays 2008: Date Holiday Date Holiday Feiertag 01-Jan New Year 01-Jan New Year Neujahr 21-Jan Martin Luther King Day 06-Jan Epiphany Hl. Drei Könige 26-May Memorial Day 21-Mar Good Friday Karfreitag 04-Jul Independence Day 23-Mar Easter Ostern 01-Sep Labor Day 24-Mar Easter Ostern 27-Nov Thanksgiving 01-May May Day Erster Mai 28-Nov Thanksgiving 01-May Ascension Christi Himmelfahrt 26-Dec Christmas 11-May Whitsuntide Pfingsten 12-May Whitsuntide Pfingsten 22-May Corpus Christi Fronleichnam 15-Aug Assumption Mariä Himmelfahrt 03-Oct National Day Tag der Deutschen Einheit 31-Oct Reformation Reformationstag 01-Nov Saint´s Day Allerheiligen 19-Nov Repentence Buß- und Bettag 25-Dec Christmas 1. Weihnachtsfeiertag 26-Dec Christmas 2. Weihnachtsfeiertag