April filing deadlines

Common tax filing deadlines for the month of April: April 15

• Income tax returns for individuals, partnerships, and trusts are due for calendar year 2008. Any tax due must be paid by April 15, even if an extension is filed.

• Estimated tax payments for individuals, trusts, and corporations are due for the first quarter of 2009.

California Taxpayers

• California taxpayers must pay 30% of their total estimated tax in the first quarter (instead of the usual 25%).

• California corporations must make at least a first quarter payment, as all California corporations pay an $800 annual minimum tax.

• California LLCs must pay an $800 annual LLC tax.

April 30

• Federal Form 941 (Employer's Quarterly Federal Tax Return) due for the first quarter of 2009.

• California Form DE 6 (Quarterly Wage and Withholding Report) due for the first quarter of 2009.