Tax Calendars   for 2007

taxmap/pubs/p509-000.htm#TXMP078adca7 Reminders

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Photographs of missing children.

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

A tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for the following.

• Filing tax forms.
• Paying taxes.
• Taking other actions required by federal tax law.

taxmap/pubs/p509-000.htm#TXMP50bd6997 What does this publication contain?

This publication contains the following.

1. A section on how to use the tax calendars.
2. Three tax calendars:
   1. General,
   2. Employer's, and
   3. Excise.
3. A table showing the semiweekly deposit due dates for 2007.

taxmap/pubs/p509-000.htm#TXMP59af6f2d Who should use this publication?

Primarily, employers need to use this publication. However, the general tax calendar has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the excise tax calendar.

taxmap/pubs/p509-000.htm#TXMP2ccda907 What are the advantages of using a tax calendar?

The following are advantages of using a calendar.

• You do not have to figure the due dates yourself.
• You can file timely and avoid penalties.
• You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays.
• You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar.

taxmap/pubs/p509-000.htm#TXMP4597a790 Which calendar(s) should I use?

To decide which calendar(s) to use, first look at the general tax calendar and highlight the dates that apply to you. If you are an employer, also use the Employer's Tax Calendar. If you must pay excise taxes, use the Excise Tax Calendar. Depending on your situation, you may need to use more than one calendar.

taxmap/pubs/p509-000.htm#TXMP4f4422eb What is not in these calendars?

The calendars do not cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Publication 15 (Circular E). The deposit rules for excise taxes are in Publication 510, Excise Taxes for 2007, and in the instructions for Form 720, Quarterly Federal Excise Tax Return. In addition, the calendars do not cover filing forms and other requirements for the following.

• Estate taxes.
• Gift taxes.
• Trusts.
• Exempt organizations.
• Certain types of corporations.
• Foreign partnerships.

taxmap/pubs/p509-000.htm#TXMP6cdbba42 What other publications and tax forms will I need?

Table 1 lists other publications you may need to order. Each calendar lists the forms you may need.

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

taxmap/pubs/p509-000.htm#TXMP51236875 Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can write to us at the following address:

Internal Revenue Service  
Business Forms and Publications Branch  
SE:W:CAR:MP:T:B  
1111 Constitution Ave. NW, IR-6406  
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line.

taxmap/pubs/p509-000.htm#TXMP75ba833d Tax questions.

If you have a tax question, visit www.irs.gov or call 1-800-829-4933. We cannot answer tax questions at either of the addresses listed above.

taxmap/pubs/p509-000.htm#TXMP0c15e625 Ordering forms and publications.

Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back of this publication.

taxmap/pubs/p509-000.htm#TXMP7af2ab4b Background Information for Using the Tax Calendars

The following brief explanations may be helpful to you in using the tax calendars.

taxmap/pubs/p509-000.htm#TXMP4813aaf7 IRS e-services make taxes easier.

Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier.

• You can e-file your Form 1040, certain business tax returns such as Forms 1120, 1120S, and 1065, Form 940 and 941 employment tax returns, Form 1099, and other information returns. Visit www.irs.gov/efile for more information.
• You can pay taxes online or by phone using EFTPS. For detailed information about using this free service, see EFTPS, later.

Use these electronic options to make filing and paying taxes easier.

taxmap/pubs/p509-000.htm#TXMP4cb14782 Tax deposits.

Some taxes can be paid with the return on which they are reported. However, in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter than the time period covered by the return. See Publication 15 (Circular E) for the employment tax deposit rules. For the excise tax deposit rules, see Publication 510 or the instructions for Form 720.

Deposits must be made at an authorized financial institution. A deposit received after the due date will be considered timely if you can establish that it was mailed in the United States at least 2 days before the due date. However, deposits of $20,000 or more by a person required to deposit the tax more than once a month must be received by the due date to be timely.

taxmap/pubs/p509-000.htm#TXMP5a58ea77 EFTPS.

You may have to deposit taxes using EFTPS. You must use EFTPS to make deposits of all depository tax liabilities (including social security, Medicare, withheld income, excise, and corporate income taxes) you incur in 2007 if you deposited more than $200,000 in federal depository taxes in 2005 or you had to make electronic deposits in 2006. If you first meet the $200,000 threshold in 2006, you must begin depositing using EFTPS in 2008. Once you meet the $200,000 threshold, you must continue to make deposits using EFTPS in later years.

If you must use EFTPS but fail to do so, you may be subject to a 10% penalty.

If you are not required to use EFTPS because you did not meet the $200,000 threshold during 1998, or during any subsequent year, then you may voluntarily make your deposits using EFTPS. If you are using EFTPS voluntarily, you will not be subject to the 10% penalty if you make a deposit using a paper coupon.

For information about EFTPS, visit www.eftps.gov or see Publication 966, The Secure Way to Pay Your Federal Taxes.

You can enroll in EFTPS online or you can call 1-800-555-4477.

taxmap/pubs/p509-000.htm#TXMP74461b37 Deposit coupons.

Each deposit must be accompanied by a federal tax deposit (FTD) coupon, Form 8109, unless you are using EFTPS. The coupons have spaces for indicating the type of tax you are depositing. You must use a separate coupon for each type of tax. For example, if you are depositing both excise taxes and federal unemployment taxes, you must use two coupons. You can get the coupons you need by calling 1-800-829-4933.

taxmap/pubs/p509-000.htm#TXMP5f321a3b Saturday, Sunday, or legal holiday.

Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and most legal holidays. But you must make any adjustments for statewide legal holidays.

An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.

taxmap/pubs/p509-000.htm#TXMP68b88e81 Statewide holidays.

A statewide legal holiday delays a due date only if the IRS office where you are required to file is located in that state.

taxmap/pubs/p509-000.htm#TXMP6d5977d4 Federal holidays.

Federal legal holidays for 2007 are listed below.

• January 1— New Year's Day
• January 15— Birthday of Martin Luther King, Jr.
• February 19— Washington's Birthday
• May 28— Memorial Day
• July 4— Independence Day
• September 3— Labor Day
• October 8— Columbus Day
• November 12— Veterans' Day
• November 22— Thanksgiving Day
• December 25— Christmas Day

taxmap/pubs/p509-000.htm#TXMP2bb920b5 Extended due date for Forms 1098, 1099, and W-2 if filed electronically.

If you file Forms 1098, 1099, or W-2 electronically (not by magnetic media), your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to April 2.

For 2007, the due date for giving the recipient these forms is January 31.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. For information about filing Form W-2 electronically with the SSA, visit www.ssa.gov or call 1-800-772-6270.

taxmap/pubs/p509-000.htm#TXMP246624b4 Penalties.

Whenever possible, you should take action before the listed due date. If you are late, you may have to pay a penalty as well as interest on any overdue taxes.

Be sure to follow all the tax laws that apply to you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return.

taxmap/pubs/p509-000.htm#TXMP4ce5cea7 Use of private delivery services.

You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. These private delivery services include only the following.

• DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30am, DHL Next Day 12:00pm, DHL Next Day 3:00pm, and DHL 2nd Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.

The U.S. Postal Service advises that private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

taxmap/pubs/p509-000.htm#TXMP3315a36c General Tax Calendar

Due Dates

This tax calendar has the due dates for 2007 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar.

taxmap/pubs/p509-000.htm#TXMP338b48b1 Fiscal-year taxpayers.

If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.

taxmap/pubs/p509-000.htm#TXMP08eaebf9 First Quarter

The first quarter of a calendar year is made up of January, February, and March.

taxmap/pubs/p509-000.htm#TXMP5e3860de
Employees who work for tips.If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

taxmap/pubs/p509-000.htm#TXMP2e144bb5
Individuals.Make a payment of your estimated tax for 2006 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2006 estimated tax. However, you do not have to make this payment if you file your 2006 return (Form 1040) and pay any tax due by January 31, 2007.

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Farmers and fishermen.Pay your estimated tax for 2006 using Form 1040-ES. You have until April 16 to file your 2006 income tax return (Form 1040). If you do not pay your estimated tax by January 16, you must file your 2006 return and pay any tax due by March 1, 2007, to avoid an estimated tax penalty.

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Individuals who must make estimated tax payments.If you did not pay your last installment of estimated tax by January 16, you may choose (but are not required) to file your income tax return (Form 1040) for 2006 by January 31. Filing your return and paying any tax due by January 31 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by January 31, file and pay your tax by April 16.

taxmap/pubs/p509-000.htm#TXMP7c5f0ca6
All businesses.Give annual information statements to recipients of certain payments you made during 2006. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.

• Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
• Compensation for workers who are not considered employees (including fishing boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Amounts paid in real estate transactions.
• Rent.
• Royalties.
• Amounts paid in broker and barter exchange transactions.
• Payments to attorneys.
• Payments of Indian gaming profits to tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to debtor).
• Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

See the 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS.

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Employees who work for tips.If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP4db84891
Individuals.If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.

taxmap/pubs/p509-000.htm#TXMP296abdaf
All businesses.File information returns (Form 1099) for certain payments you made during 2006. These payments are described under January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the 2006 General Instructions for Forms 1099, 1098, 5498, and W-2G for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.

If you file Forms 1098, 1099, or W-2G electronically (not by magnetic media), your due date for filing them with the IRS will be extended to April 2. The due date for giving the recipient these forms remains January 31.

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Farmers and fishermen.File your 2006 income tax return (Form 1040) and pay any tax due. However, you have until April 16 to file if you paid your 2006 estimated tax by January 16, 2007.

taxmap/pubs/p509-000.htm#TXMP7cfa406e
Employees who work for tips.If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

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Corporations.File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

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S corporations.File a 2006 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

taxmap/pubs/p509-000.htm#TXMP19361305
S corporation election.File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2007. If Form 2553 is filed late, S treatment will begin with calendar year 2008.

taxmap/pubs/p509-000.htm#TXMP3c0b2649
Electing large partnerships.Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date is effective for the first March 15 following the close of the partnership's tax year. The due date of March 15 applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

taxmap/pubs/p509-000.htm#TXMP66d5d9eb Second Quarter

The second quarter of a calendar year is made up of April, May, and June.

taxmap/pubs/p509-000.htm#TXMP7a2e0036
Electronic filing of Forms 1098, 1099, and W-2G.File Forms 1098, 1099, or W-2G with the IRS. This due date applies only if you file electronically (not by magnetic media). Otherwise, see February 28.

The due date for giving the recipient these forms remains January 31.

For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

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Employees who work for tips.If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP66619ed6
Individuals.File a 2006 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, or you can get an extension by phone or over the Internet. Then, file Form 1040, 1040A, or 1040EZ by October 15.

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Household employers.If you paid cash wages of $1,500 or more in 2006 to a household employee, you must file Schedule H. If you are required to file a federal income tax return (Form 1040), file Schedule H with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2005 or 2006 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.

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Individuals.If you are not paying your 2007 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2007 estimated tax. Use Form 1040-ES. For more information, see Publication 505.

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Partnerships.File a 2006 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then, file Form 1065 by October 15.

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Electing large partnerships.File a 2006 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. Then, file Form 1065-B by October 15. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

taxmap/pubs/p509-000.htm#TXMP0bb4e5d8
Corporations.Deposit the first installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#TXMP112e8032
Employees who work for tips.If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP4d81f3c6
Employees who work for tips.If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP25ef881a
Individuals.If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 16. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.

However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.

taxmap/pubs/p509-000.htm#TXMP0f186e33
Individuals.Make a payment of your 2007 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2007. For more information, see Publication 505.

taxmap/pubs/p509-000.htm#TXMP10b2064f
Corporations.Deposit the second installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#TXMP5a469bd5 Third Quarter

The third quarter of a calendar year is made up of July, August, and September.

taxmap/pubs/p509-000.htm#TXMP40c479ec
Employees who work for tips.If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP16b2c80f
Employees who work for tips.If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP436d217f
Employees who work for tips.If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP75e2093f
Individuals.Make a payment of your 2007 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2007. For more information, see Publication 505.

taxmap/pubs/p509-000.htm#TXMP3e82c126
Corporations.File a 2006 calendar year income tax return (Form 1120 or 1120-A) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15.

taxmap/pubs/p509-000.htm#TXMP61a84956
S corporations.File a 2006 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

taxmap/pubs/p509-000.htm#TXMP5527f7c4
Corporations.Deposit the third installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#TXMP070d7af9 Fourth Quarter

The fourth quarter of a calendar year is made up of October, November, and December.

taxmap/pubs/p509-000.htm#TXMP5b6ddab8
Employees who work for tips.If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP62f7cd85
Individuals.If you have an automatic 6-month extension to file your income tax return for 2006, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

taxmap/pubs/p509-000.htm#TXMP2580d036
Partnerships.File a 2006 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

taxmap/pubs/p509-000.htm#TXMP62d7f2d5
Electing large partnerships.File a 2006 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

taxmap/pubs/p509-000.htm#TXMP25c668fa
Employees who work for tips.If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP223c785f
Employees who work for tips.If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

taxmap/pubs/p509-000.htm#TXMP2e9ca530
Corporations.Deposit the fourth installment of estimated income tax for 2007. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

taxmap/pubs/p509-000.htm#TXMP5439ea02 Fiscal-Year Taxpayers

Fiscal Year Taxpayers

If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.

The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

taxmap/pubs/p509-000.htm#TXMP06add08b Individuals

Individuals

taxmap/pubs/p509-000.htm#TXMP6015eb2a Form 1040.

This form is due on the 15th day of the 4th month after the end of your tax year.

taxmap/pubs/p509-000.htm#TXMP4e7f54f6 Estimated tax payments (Form 1040-ES).

Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

taxmap/pubs/p509-000.htm#TXMP76cbc53f Partnerships

Partnership

taxmap/pubs/p509-000.htm#TXMP1ee6cb01 Form 1065.

This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

taxmap/pubs/p509-000.htm#TXMP2ce725bf Form 1065-B (electing large partnerships).

This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.

taxmap/pubs/p509-000.htm#TXMP64bb7579 Corporations and S Corporations

Corporation and S Corporation

taxmap/pubs/p509-000.htm#TXMP120f097f Form 1120 and Form 1120S (or Form 7004).

These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

taxmap/pubs/p509-000.htm#TXMP47ae1bc7 Estimated tax payments.

Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

taxmap/pubs/p509-000.htm#TXMP3a84583c Form 2553.

This form is used to choose S corporation treatment. It is due by the 15th day of the 3rd month of the first tax year to which the choice will apply or at any time during the preceding tax year.

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