Due Type Use Form Instructions
Date
10 Tip Income Form 4070 Employees - Report
December cash tips of $20
or more to employer.
15 Estimated Form 1041-ES Trusts and estates -
Income Tax Remit final instalment of
2007 estimated tax due
(unless return on Form
1041 filed no later than
January 31).
15 FIT / FICA Form 8109 Monthly depositors -
Withholding Remit December FIT
and Tax withholding and FICA tax
and withholding.
15 Estimated Form 1040-ES Farmers and fishermen -
Income Tax File declaration and
remit payment of 2007
estimated tax due (unless
return on Form 1040 filed
no later than March 1).
31 Employee Wage Form W-2 Employers - Furnish
and Tax employees with summary
Information statement showing 2007
wages paid and FIT and
FICA taxes withheld.
31 Income Tax Form 1040 Individuals other than
farmers and fishermen -
File 2007 return and
remit tax due if January
15 estimated tax
instalment foregone.
31 FIT Form W-2G Payers of gambling
Withholding winnings - Furnish
winners with summary
statement showing 2007
winnings and FIT tax
withheld.
31 FUTA Tax Form 940; Employers - File 2007
Form 8109 return and remit FUTA tax
due. (If timely deposits
of tax have paid
liability in full, return
may be delayed until
February 12.)
31 FIT / FICA Form 941 Employers - File fourth
Withholding quarter 2007 return and
and Tax remit FIT and FICA taxes
due. (If timely deposits
of tax have paid
liability in full, return
may be delayed until
February 12.)
31 FIT / FICA Form 943 Employers - File 2007
Withholding return and remit FIT and
and Tax FICA taxes due for
agricultural employees.
31 Income Tax Form 1041 Trusts and estates -
File 2007 return and
remit tax due if January
15 estimated tax
instalment foregone.
31 Non-Wage Form 1098; Employers and others -
Compensation Form 1099 Furnish recipients with
Information summary statement showing
2007 non-employee
compensation in excess of
$600 paid.
