Fall 2008 issue of Horizons

. Knowledge. Commitment. Value

One North Brentwood St. Louis, Missouri 63105

Timely Reminders

Sept. 15, 2008

Individuals. Make a payment of your 2008 estimated tax on Form 1040-ES. This is the third installment date for estimated tax in 2008.

Corporations. File a 2007 calendar year income tax return (Form 1120) and pay any tax due if you timely requested an automatic six-month extension.

Deposit the third installment of estimated income tax for 2008.

S corporations. File a 2007 calendar year income tax return (Form 1120S) and pay any tax due if you timely requested an automatic six-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Oct. 15, 2008

Individuals. If you have an automatic six-month extension to file your income tax return for 2007, file Form 1040, 1040A or 1040EZ and pay any tax, interest and penalties due.

Partnerships. File a 2007 calendar year return (Form 1065). This due date applies only if you were given a six-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Trusts. File a 2007 calendar year return (Form 1041). This due date applies only if you were given a six-month extension.

“Under U.S. Treasury Department guidelines, we hereby inform you that any tax advice contained in this communication is not intended or written to be used, and cannot be used by you for the purpose of avoiding penalties that may be imposed on you by the Internal Revenue Service, or for the purpose of promoting, marketing or recommending to another party any transaction or matter addressed within this tax advice. Further, RubinBrown LLP imposes no limitation on any recipient of this tax advice on the disclosure of the tax treatment or tax strategies or tax structuring described herein.”