January Tax Type January 15, 2008 Individual Income Final installment of prior-year estimated tax by individuals is due, unless an income tax return is filed and tax paid in full by January 31, 2008. March Tax Type March 17, 2008 Corporate Last day for a calendar-year corporation to elect S corporation status beginning with current tax year (file Form 2553). March 17, 2008 Corporate Last day for calendar-year domestic corporations or foreign corporations with offices in the U.S. to file prior-year income tax return (Form 1120 / 1120S series). File Form 7004, together with payment, to obtain an automatic six-month extension of time to file. April Tax Type April 15, 2008 Individual Income First installment of current-year estimated tax by individuals, other than farmers or fishermen, is due (Form 1040-ES). April 15, 2008 Individual Income Last-day for calendar-year individuals to file prior-year income tax return (Form 1040, Form 1040A, or Form 1040EZ). File Form 4868 to obtain an automatic six-month extension of time to file. April 15, 2008 Pass-Through Entities Electing large partnerships must file prior-year return (Form 1065-B). File Form 7004 for an automatic six-month extension of time to file. April 15, 2008 Pass-Through Entities Last day for calendar-year partnerships to file prior-year income tax return (Form 1065). File Form 7004 to obtain an automatic six-month extension of time to file. April 15, 2008 Pass-Through Entities Last day for calendar-year partnerships that are not electing large partnerships to deliver Schedule K-1 (unless an automatic six-month extension of time to file is applied for). April 15, 2008 Corporate First installment of current-year estimated income tax from calendar-year corporations is due (Form 1120-W). May Tax Type May 15, 2008 Nonprofit Organizations Last day for calendar-year nonprofit organizations to file their appropriate income tax return (Form 990 series). File Form 8868 to obtain an automatic three-month extension of time to file. June Tax Type June 16, 2008 Individual Income Second installment of current-year estimated tax by individuals, other than farmers or fishermen, due (Form 1040-ES). June 16, 2008 Individual Income Last day for calendar-year U.S. citizens and resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico to file income tax return (Form 1040 series) and pay any tax, interest and penalties owed. Combat zone participant may get further filing extension. June 16, 2008 Corporate Second installment of current-year estimated income tax due from calendar-year corporations (Form 1120-W). August Tax Type August 15, 2008 Nonprofit Organizations Last day for filing prior-year income tax returns (Form 990 series) for calendar-year nonprofit organizations who obtained an automatic three-month extension of time to file. Last day for filing Form 8868 to request an additional three-month extension of time to file. September Tax Type September 15, 2008 Individual Income Third installment of current-year estimated tax by individuals is due (Form 1040-ES). September 15, 2008 Corporate Last day of filing for previous-year income tax return (Form 1120 / 1120S series) by calendar-year corporations that obtained an automatic six-month filing extension. September 15, 2008 Corporate Third installment of current-year estimated income tax due from calendar-year corporations (Form 1120-W). October Tax Type October 15, 2008 Individual Income Last day for individuals who received a six-month filing extension to file previous-year income tax return (Form 1040 series) as well as to pay any tax which is due. October 15, 2008 Pass-Through Entities Last day to file previous-year partnership return (Form 1065 series) by calendar-year partnerships who received a six-month extension of time to file. November Tax Type November 17, 2008 Nonprofit Organizations Last day to file a prior-year income tax return for calendar-year nonprofit organizations (Form 990 series). December Tax Type December 15, 2008 Corporate Fourth installment of current-year estimated income tax by corporations is due (use Form 1120-W to determine estimated tax liability).