April 15 falls on a Sunday this year, so the deadline for individuals to file income tax returns is Tuesday, April 17.

Other key dates:

Businesses. File paper information returns (Form 1099) for some payments made in 2006 (including interest, rent, retirement plan distributions, and medical and health-care payments).

March 1

Farmers and fishermen. File 2006 return and pay tax due. (You have until April 17 if you paid 2006 estimated tax by Jan. 16.)

March 12

Employees who work for tips. If you received $20 or more in tips during the previous month, report them to your employer on form 4070. Same applies every month.

March 15

Corporations. File 2006 return (Form 1120 or 1120-A); pay tax due.

Small businesses. File 2006 return (Form 1120S); pay tax due; file Form 2553 if you want your business to be considered an S Corporation in 2007.

Some large partnerships. Provide each partner with 2006 statement of income/loss (Schedule K-1).

April 2

Businesses. File electronic information Forms 1098, 1099 and W-2G.

April 10

Employees who work for tips. See March 12 entry.

April 17

Individuals. File tax return (Forms 1040, 1040A, 1040EZ); pay tax due or file Form 4868 for six-month filing extension. You still must pay tax by today.

Household employers. If you paid cash wages of $1,500 or more in 2006 to a household employee, file Schedule H with income tax return (see Publication 926).

Individuals not paying income tax through withholding. Pay first installment of your 2007 estimated tax on Form 1040-ES (see Publication 505).

Partnerships. File 2006 return or file for six-month extension; provide each partner with Schedule K-1.

Corporations. Deposit first installment of estimated 2007 income tax.

May 10

Employees who work for tips. See March 12 entry.

June 11

Employees who work for tips. See March 12 entry.

June 15

Individuals. U.S. citizens or resident aliens living and working (or on military duty) outside the United States and Puerto Rico: File Form 1040 and pay tax, interest or penalties due. Or file Form 4868 for four-month extension to file return. You still must pay tax by today.

Individuals not paying income tax through withholding. Pay second installment of your 2007 estimated tax on Form 1040-ES (see Publication 505).

Corporations. Deposit second installment of estimated 2007 income tax.

July 10

Employees who work for tips. See March 12 entry.

Aug. 10

Employees who work for tips. See March 12 entry.

Sept. 10

Employees who work for tips. See March 12 entry.

Sept. 17

Individuals not paying income tax through withholding. Pay third installment of your 2007 estimated tax on Form 1040-ES (see Publication 505).

Corporations that filed for extensions. File 2006 return; pay tax, interest or penalties due.

Small businesses that filed for extensions. File 2006 return and pay tax due; provide each shareholder with Schedule K-1.

Corporations. Deposit third installment of estimated 2007 income tax.

Oct. 10

Employees who work for tips. See March 12 entry.

Oct. 15

Individuals who filed for extensions. File Form 1040, 1040A or 1040EZ and pay tax, interest or penalties due.

Partnerships that filed for extensions. File 2006 return and provide each partner with Schedule K-1.

Some large partnerships that filed for extensions. File 2006 return.

Nov. 13

Employees who work for tips. See March 12 entry.

Dec. 10

Employees who work for tips. See March 12 entry.

Dec. 17

Corporations. Deposit fourth installment of estimated 2007 income tax.

OUR SOURCE: Internal Revenue Service, Publication 509.

- Questions? Ask our tax experts. -