2008 IRS INCOME TAX CALENDAR Federal Holidays  January 1      New Year's Day  January 21     Birthday of Martin Luther King, Jr  February 18   Washington's Birthday  April 16        District of Columbia Emancipation Day  May 26         Memorial Day   July 4           Independence Day   September 1   Labor Day  October 13    Columbus Day  November 11Veterans' Day  November 27Thanksgiving Day  December 25 Christmas Day                       E-File January 11     First day to electronically file January 13     First IRS acknowledgements of e-filed returns April 15         Last day to e-file timely returns April 15         Last day to e-file timely extension requests April 20         Last day to retransmit rejected timely filed returns and extensions  June 15          Last day to e-file timely extension request for overseas taxpayers October 15     Last day to e-file returns that received 6-month extension October 20     Last day to retransmit rejected late or extension returns                       Individuals  January 10     Report tips of $20 or more to employer  January 15     Make last 2007 estimated tax payment   February 11   Report tips of $20 or more to employer  March 10      Report tips of $20 or more to employer   April 10        Report tips of $20 or more to employer   April 15        Due date to file calendar year 2007 tax returns or request an automatic 6-month extension of time to file. Pay any tax that is due, even if you file a 6-month extension of time to file.  April 15        First 2008 estimated tax payments due  May 12         Report tips of $20 or more to employer   June 10         Report tips of $20 or more to employer    June 16         Second 2008 estimated tax payments due   July 10          Report tips of $20 or more to employer    August 11     Report tips of $20 or more to employer    September 10Report tips of $20 or more to employer    September 15Third 2008 estimated taxpayments due    October 10    Report tips of $20 or more to employer    October 15    Final due date to file calendar year 2007 tax returns for taxpayers who received a 6-month extension  November 10Report tips of $20 or more to employer   December 10 Report tips of $20 or more to employer