| DECEMBER 2006 |
| 29: |
Last trade date to establish capital gains or loss for 2006. (Settlement date cannot be used for tax purposes.) |
| JANUARY 2007 |
| 1: |
Tax year begins. |
| 15: |
Final installment of year 2006 estimated income tax due for individuals. Or, you may withhold your final 2006 estimated tax payment, provided you file your 2006 income tax return (Form 1040) by January 31. |
| 31: |
Deadline for employers to produce W-2s and 1099s; deadline for 1099s from banks and brokerage houses. |
| FEBRUARY 2007 |
| 15: |
Those exempt from income tax withholding for 2006 must file a new Form W-4 by this date to continue exemption for 2007 |
| MARCH 2007 |
| 1: |
IRS filing deadline for farmers to avoid having to pay estimated income taxes. |
| 15: |
Deadline for calendar year corporations to file a 2006 income tax return or request an extension. |
| 15: |
IRS deadline for CMP and REMIC issuers to report to holders. |
| APRIL 2007 |
| 16: |
IRS deadline for individuals to file 2006 income tax returns. The IRS may grant an automatic extension of time. All 2006 tax due must be paid by this date. An extension of time only delays the filing of the forms and not the payment of tax. |
| 16: |
Final IRS deadline to file 2005 tax returns for those living in the federally designated Katrina Disaster Area. You must have filed for an extension granting six additional months from the original October 16, 2006 filing deadline. |
| 16: |
Last date to contribute to a traditional IRA or Roth IRA. |
| 16: |
First installment of year 2007 estimated income tax due for individuals. |
| 16: |
Deadline for partnerships and certain LLCs (Form 1065) to file 2006 tax returns. |
| MAY 2007 |
| 31: |
IRS deadline for mailing Form 5498 (for trustees or issuers of IRAs) |
| JUNE 2007 |
| 15: |
Second installment of year 2007 estimated income tax due for individuals. |
| JULY 2007 |
| 16: |
First extension for partnerships and certain LLCs (Form 1065) expires. A second extension is available. |
| AUGUST 2007 |
| 2: |
Pensions, profit-sharing, stock-bonus or other employee benefit plans that use a calendar year must file 2006 tax return (Form 5500 series). |
| 15: |
2006 extensions automatically granted to individuals expire. Additional two-month extension may be granted, but must be applied for with the IRS with a valid excuse for late filing. |
| SEPTEMBER 2007 |
| 17: |
Third installment of year 2007 estimated income tax due for individuals. |
| 17: |
2006 corporate income tax return extensions expire. |
| OCTOBER 2007 |
| 2: |
Deadline for establishing a SIMPLE IRA |
| 15: |
Filing deadline for those individuals granted a six-month extension for the year 2006 tax returns. No further extensions are available. |
| 15: |
Final extensions for partnerships and certain LLCs (Form 1065) expire for filing 2004 tax returns. |
| 15: |
Extensions for calendar year Form 5500's expire. |
2007 Tax Filing Deadlines