May 2025 | |
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May 12 | Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full. |
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May 12 | Individuals - Report April tip income of $20 or more to employers (Form 4070). |
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May 15 | Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less)Â - File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
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May 15 | Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due. |
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May 15 | Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies. |
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May 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies. |
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 June 2025 | |
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June 10 | Individuals - Report May tip income of $20 or more to employers (Form 4070). |
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June 16 | Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies. |
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June 16 | Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies. |
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June 16 | Calendar-year corporations - Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
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June 16 | Individuals - Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
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June 16 | Individuals - File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due. |
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 July 2025 | |
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July 10 | Individuals - Report June tip income of $20 or more to employers (Form 4070). |
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July 15 | Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies. |
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July 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. |
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July 31 | Employers - File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension. |
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July 31 | Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full. |
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 August 2025 | |
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August 11 | Individuals - Report July tip income of $20 or more to employers (Form 4070). |
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August 11 | Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full. |
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August 15 | Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies. |
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August 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies. |
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 September 2025 | |
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September 10 | Individuals - Report August tip income of $20 or more to employers (Form 4070). |
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September 15 | Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies. |
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September 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies. |
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September 15 | Calendar-year partnerships - File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed. |
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September 15 | Calendar-year S corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
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September 15 | Calendar-year S corporations - File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due. |
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September 15 | Calendar-year corporations - Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
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September 15 | Individuals - Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding. |
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September 30 | Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due. |
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 October 2025 | |
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October 10 | Individuals - Report September tip income of $20 or more to employers (Form 4070). |
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October 15 | Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies. |
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October 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies. |
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October 15 | Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
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October 15 | Calendar-year C corporations - File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due. |
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October 15 | Individuals - File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed. |
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October 15 | Individuals - Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed. |
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October 15 | Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due. |
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October 15 | Calendar-year bankruptcy estates - File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due. |
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October 31 | Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full. |
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 November 2025 | |
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November 10 | Individuals - Report October tip income of $20 or more to employers (Form 4070). |
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November 10 | Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full. |
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November 17 | Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due. |
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November 17 | Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies. |
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November 17 | Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies. |
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 December 2025 | |
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December 10 | Individuals - Report November tip income of $20 or more to employers (Form 4070). |
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December 15 | Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies. |
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December 15 | Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies. |
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December 15 | Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
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