Tax Filing Calendar

BANK Any authorized depository bank. Federal Tax Deposit (FTD) Coupons must accompany the payment. The payment must be made in sufficient time to be credited to the bank's tax account by 2:00 PM on the due date.

CAD Appraisal District, Information & Assistance Division, locate county appraisal district website for address and telephone, or refer to telephone listing for your county. HCAD is located at 13013 Northwest Freeway, Houston, TX .

COMP Comptroller of Public Accounts, Capitol Station, Austin, TX 78714-0100; Phone: 800-252-5555.

INS Texas Department of Insurance, Tax Administration (MC 108-2A) P.O. Box 149104, Austin, TX 78714-9104; 800-252-3439.

IRS Individual: Internal Revenue Service Center, Austin, TX 73301. Business: Ogden UT 84201-0012. Use pre-printed address with payment voucher if provided with return.

IRS-ES Internal Revenue Service Center, P.O. Box 660406, Dallas, TX 75266-0406. Use pre-printed address with payment voucher if provided with return.

IRS-FD Internal Revenue Service Center, Ogden, UT 84201-0048. Use pre-printed address if provided with return.

SSA Social Security Administration, Data Operations Center, Wilkes-Barre, PA 18769; Phone: 800-772-1213.

TWC Texas Workforce Commission, P.O. Box 149037, Austin TX 78714-9037; Local Phone: 713-661-3100 or 512-463-2222.

IRS-ES Final installment for 2007 individual estimated income taxes (Form 1040-ES). See 3/1/08 for an exception for farmers and fishermen, and 1/31/08 for a file and pay exception for other individuals.

COMP Texas state, city and MTA sales and use tax returns and payment of tax in full for the quarter and year ended December 31, 2007 (Note 3).

Partnerships must provide Form 8308 to transferor and transferee in any exchange of a partnership interest that involved unrealized receivables or substantially appreciated inventory items.

Employer due date to furnish employees with 2007 (Form W-2) wage and withholding statement. Form 1099 due date for payers:interest or dividends of $10 or more, distributions in liquidation, other items, and compensation of $600 or more, and for amounts withheld on certain gambling winnings (Form W-2G) to be furnished by payer to recipients.

Business recipients of more than $600 of interest on any mortgage must furnish Form 1098 to payer.

IRS Employer's quarterly federal tax return (Form 941 or 943) for quarter ended December 31, 2007, (Note 2) and annual tax return (Form 945) for the year then ended. Employees’ Form W2s due to employees.

IRS Federal unemployment tax returns (Form 940) and final deposit for 2007 (BANK). If timely deposits of federal unemployment tax have been made, including the fourth quarter deposit, the return may be filed as late as February 9, 2008.

TWC Texas Unemployment Quarterly Report (Forms C-3 and C-4) for the quarter ended December 31, 2007.

(Form 1040) and pay tax due in lieu of payment of the final estimate at January 15, 2008.

IRS Trusts, calendar-year estates and certain residuary trusts may file their 2007 income tax returns (Form 1041) and pay tax due in lieu of payment of the final estimate at January 15, 2008.

Trustees or issuers of IRAs and SEPs must provide participants with a statement of the account's value.

Last day for filing Form W-4 by employees who wish to claim exemption from withholding of income tax for 2008.

IRS Annual information returns of dividends or interest of $10 or more, distributions in liquidation and other payments of $600 or more (Forms 1096, 1099, 1098).

SSA File copies of 2007 Wage and Tax statements complete with transmittals (Forms W-2, W-2P and W-3), or by March 31 if filed electronically.

INS Annual report of insured applicable to unauthorized or non-admitted insurer required of all non-corporate persons or business entities with insurance on Texas risks (corporations file by June 15).

IRS Farmers and fishermen may file their income tax return (Form 1040) and pay tax due in lieu of payment of the final estimate at January 15, 2008.

Last day for payment of charitable contributions authorized by the board of directors in 2007 for deductions on calendar year 2007 tax return by accrual basis taxpayers.

IRS Due date for calendar-year corporate 2007 income tax return Forms 1120, 1120-A, 1120S, and 1120S K-1s,

IRS-PHIL Return and deposit (BANK) of tax withheld from non-resident aliens, foreign partnerships, etc. (Forms 1042 and 1042S).

IRS Last date for a calendar-year corporation to file an amended income tax return (1120X) for the calendar year 2004.

Final day for individuals who turned 70½ in 2007 to take first retirement plan distribution. Due date for electronically filed Forms 1099, 1098 and W-2G.

Final day for accrual basis, calendar-year employer to make 2007 contributions to employees' trust and make 2007 IRA contributions to individual accounts.

Last day for individuals to file amended income tax returns for calendar year 2004, and for calendar-year partnership to file amended return for 2004.

IRS Individual 2007 income tax returns due and returns of 2006 decedents (Form 1040, 1040A, 1040EZ).

Form 4868 due for six-month extension. Form 5471 due for foreign corporations filed with Form 1040.

(Forms 1041 and 1041A) due. File Form 8736 for 3-month extension for trusts or Form 2758 for 90-day extension for estates.

IRS Calendar-year partnerships 2007 income tax return Form 1065, K-1 or Form 7004 six-month extension.

IRS Split-interest trust 2007 information return (Form 5227). Form 2758 for estate extension of time to file.

IRS Gift tax return (Form 709) for taxable gifts made during 2007. Form 4868 for six-month extension.

IRS-ES First installment of 2008 individual estimated income taxes (Form 1040-ES) due.

BANK First installment of 2008 calendar-year corporation estimated income taxes (Form 8109).

COMP Texas state, city and MTA sales and use tax returns including payment of tax in full for the quarter ended March 31, 2008. (Note 1).

IRS Employer's quarterly federal tax return (Form 941 or 943) for the quarter ended March 31, 2008. (Note 2).

TWC Texas Unemployment Quarterly Reports (Forms C-3 and C-4) for the quarter ended March 31, 2008.

IRS Information returns for 2007 for calendar-year exempt organizations (Form 990, 990-PF, 990-T, etc.). Corporations filing for six month extension of Form 990 use Form 7004; other entities use Form 2758 for 90-day extension.

COMP Texas franchise Margin tax return and Texas public information annual report for year ended in 2007, or Extension to November 15, 2008 (Note 3).

Calendar-year private foundation (Form 990-PF) and calendar-year organizations with unrelated business income (Form 990-T). Fiscal year by 15th day of 5th month following the close of tax year.

JUNE 1, 2008

Annual statement to IRS regarding 2007 account balances for IRAs and SEPs (Form 5498).

BANK Second installment of 2008 calendar-year corporation estimated income taxes.

IRS-ES Second installment of 2008 individual estimated income taxes (Form 1040-ES).

IRS-PHIL 2007 tax returns of U.S. citizens and permanent residents out of the country on April 15, 2008 (Form 1040), non-resident aliens not subject to withholding on wages (Form 1040NR). Foreign corporations and partnerships without a

U.S.

office (Forms 1120F and 1065, respectively), and domestic corporations whose records are abroad (Form 1120, et al).

Final day for U.S. individuals, corporations, etc., with financial interests in a foreign country to report 2007 foreign bank, securities and other financial assets (Form 90-22.1); Department of the Treasury,

P.O. Box 32621, Detroit, MI 48232-2621, or hand delivered to any local IRS office.

IRS Final day for calendar-year taxpayers to apply for a change in accounting method for 2007 (Form 3115); Commissioner of Internal Revenue, Washington, D.C. 20224.

IRS Calendar-year trust 2007 income tax return (Forms 1041 & 1041A) extended by Form 8736. Form 8800 application for additional three-month extension.

COMP Texas state, city and MTA sales tax and use tax returns including payment of tax in full for the quarter ended June 30, 2008 (Note 3).

IRS Employee's 2007 trust information return (Form 5500 series), as applicable.

IRS Employer's quarterly federal tax return (Form 941 or 943) for the quarter ended June 30, 2008 (Note 2).

BANK Third installment of 2008 calendar-year corporation estimated income taxes.

IRS-ES Third installment of 2008 individual estimated income taxes (Form 1040-ES).

IRS Last day for calendar-year corporate 2007 income tax return (Form 1120, 1120-A, 1120S, 1120S K-1s, etc.) extended by Form 7004.

IRS Last day for calendar-year trust and estate 2007 income tax return (Form 1041 and 1041A) extended by Form 8736 and Form 8800.

IRS Last day for split interest trust 2007 information return (Form 5227) extended by Form 2758.

IRS Last day calendar-year partnership 2007 income tax return (Form 1065, K-1’s) extended by Form 7004.

COMP Texas state, city and MTA sales and use tax returns including payment of tax in full for the quarter ended September 30, 2008 (Note 1).

COMP Last day to file extended Texas corporation franchise Margin returns for year ended in 2007.

IRS Employer's quarterly federal tax return (Form 941 or 943) for quarter ended September 30, 2008 (Note 2).

TWC Texas Unemployment Quarterly Reports (Form C-3 and C-4) for the quarter ended September 30, 2008.

IRS Last day for information returns for 2008 for exempt organizations (Form 990, 990-PF, 990-T, etc.) extended by Form 2758.

BANK Final installment of 2008 calendar-year corporation estimated income taxes.

Final day for any calendar-year taxpayer to complete distributions, payments or other financial transactions with closely related parties, including but not limited to: estates, simple corporations. Last day to establish Keogh Plan for 2007 contributions. Last day to spend money from Flexible Spending Accounts. Last day to place assets “in-service” for 2007 depreciation.

NOTE 1: Sales and use tax returns are due on or before the 20th day of the month subsequent to the reporting period (month, quarter, year). A prepayment discount may be earned by reporting and prepaying sales taxes to the state on or before the 15th day of the second month for quarterly filers. Please see the Caution section for further information.

NOTE 2: If timely deposits in full payment of tax due were made, the due date for Forms 940, 941 and 943 is 10 days after the applicable due date to file the return.

NOTE 3: The initial Texas Franchise Tax Return is due within 90 days after the initial period ends. (The initial period ends on the day before the first anniversary of the charter date for a Texas corporation, and the earlier of the date it began business in Texas or the date of its certificate of authority for a foreign corporation). New Texas Margin tax accounting year effective 1/1/07.

NOTE 4: Annual information returns:

w Form 1099-Div-report payment of $10 or more, taxes withheld, and liquidation distributions.

w Form 1099-Int-report payment of $10 or more. Interest paid in the course of a trade of business is reportable when the amount totals $600 or more for any person.

w Form 1099-Misc-$10 in gross royalty payments, of $600 for rents or services, in course of a trade or business, was paid.

w Form 1096-Annual summary and Transmittal of U.S. Information Returns.

CAUTION:

w The extension discussed merely extends the filing date of the return. Filing an extension does not, however, extend the payment of tax.

w In many cases the information contained on Annual Information Returns (See Note 4) must be reported to the IRS by means of magnetic media.

w Sales and Use tax returns must be filed together with the tax due. If the retailer has a tax liability of less than $500 for a calendar month, or $1,500 for a calendar quarter, he qualifies for quarterly filing and payment of the tax; if the liability is less that $1,000 (of state taxes at the rate of .0625, not including local tax) for a calendar year, the retailer may request authorization to file and pay annually. Note only the due dates for a retailer filing quarterly are listed.

w Due dates are subject to change. Due dates are extended to the next business day if the due date falls on a weekend or holiday. The due dates listed on the file sheet apply to the 2008 calendar year and are not adjusted to the next business day for dates falling on weekends and holidays.