MENLO PARK, Calif. -- Accountants are at the head of the line when it comes to filing personal income tax returns. In a recent survey, 67% of chief financial officers said they submit their taxes in the first three months of the year. But not all respondents act quickly; one in four wait until April to file their returns.The survey was developed by Robert Half Management Resources, a provider of senior-level accounting and finance professionals on a project and interim basis. It was conducted by an independent research firm and includes responses from 1,400 CFOs from a stratified random sample of U.S. companies with more than 20 employees.CFOs were asked, "When do you typically file your personal income taxes?" Their responses:January .......................14% February.......................32% March...........................21% Between April 1and April 14..................17% On April 15.....................8% After April 15with an extension............6% No answer......................2% .................................100%"CFOs don't have the luxury of putting off financial reporting deadlines in business, and not surprisingly, most avoid procrastinating on their personal income taxes," says Paul McDonald, executive director of Robert Half Management Resources. "Many executives have learned from experience that proper documentation completed early can ensure a smooth tax season, both for personal and corporate filings."McDonald adds that while everyone wants to realize tax savings, planning is key. "Ensuring all necessary paperwork is in order throughout the year can help avoid a time crunch at the eleventh hour, whether you're filing your own taxes or relying on professional tax preparers."Visit Robert Half Management at www.roberthalfmr.com."