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April
April 10
Employees must report tips of $20 or more received in March to employer.
April 15
Due date to file Form 1040 unless extension is filed. Late payment penalty and interest begins if tax is not paid by April
15th, even if extension is filed.
Due date for Household Employers to file Schedule H (Form 1040) to report employment taxes on household employees.
Due date for 1st quarter 2025 estimated individual tax payment - Form 1040-ES.
Due date to file C corporation income tax return for a 2024 calendar year corporation, unless extension is filed.
Due date to deposit 1st quarter 2025 estimated corporation tax for a calendar year corporation.
Due date to file Form 709 Gift Tax return for gifts made in 2024 unless extension is filed.
Due date to file Form 1041 for a 2024 calendar year estate or trust unless extension is filed.
Due date to deposit March payroll taxes for monthly depositor.
April 30
Due date to file Payroll Tax return (Form 941) for the 1st quarter of year
2025. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.
Due date to pay unemployment taxes for all of year 2025 if undeposited tax is $100 or more through March.
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May
May 12
Employees must report tips of $20 or more received in April to employer.
Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.
May 15
Due date to file Form 990 for a 2024 calendar year Exempt Organization unless extension is filed.
Due date to deposit April payroll taxes for monthly depositor.
May 26
Federal Holiday - Memorial Day.
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June
June 10
Employees must report tips of $20 or more received in May to employer.
June 16
Due date for 2nd quarter 2025 estimated individual tax payment Form 1040-ES.
Due date to deposit 2nd quarter 2025 estimated corporation tax for a calendar year corporation.
Due date to file Form 1040 if US citizen or resident alien living and working (or on military duty) outside the U.S. and Puerto Rico, unless extension is filed.
Due date to file calendar year Partnership return if all partners are nonresident aliens.
Due date to deposit May payroll taxes for monthly depositor.
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July
July 4
Federal Holiday - Independence Day.
July 10
Employees must report tips of $20 or more received in June to employer.
July 15
Due date to deposit June payroll taxes for monthly depositor.
July 31
Due date to file Payroll Tax return (Form 941) for the 2nd quarter of year
2025
If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.
Due date to pay unemployment taxes for all of year 2025 if undeposited tax is $100 or more through June.
Due date to file Form 5500 or 5500-EZ for employers who maintain a calendar year employee benefit plan, such as a pension, profit sharing, or stock bonus plan.
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August
August 11
Employees must report tips of $20 or more received in July to employer.
August 15
Due date to file Payroll Tax return (Form 941), if tax has been deposited in full and on time.
Due date to deposit July payroll taxes for monthly depositor.
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September
September 1
Federal Holiday - Labor Day.
September 10
Employees must report tips of $20 or more received in August to employer.
September 15
Extension deadline for filing Partnership Form 1065 (2024 calendar year taxpayers)
Due date for 3rd quarter 2022 estimated individual tax payment Form 1040-ES.
Extension deadline for filing S corporation Form 1120S
Due date for a 2024 calendar year S corporation to provide each shareholder a copy of Schedule K-1 (Form 1120S) if the corporation filed for an extension.
Due date to deposit 3rd quarter 2025 estimated corporation tax for a calendar year corporation.
Due date to deposit August payroll taxes for monthly depositor.
September 30
Extension deadline for filing Form 1041.
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October
October 13
Federal Holiday - Columbus Day
October 10
Employees must report tips of $20 or more received in September to employer.
October 15
Extension deadline for filing Forms1040, 1065-B, and 709
(2024 calendar year taxpayers).
Extension deadline for filing a 2024 calendar year corporation tax return.
Due date to deposit September payroll taxes for monthly depositor.
October 31
Due date to file Payroll Tax return (Form 941) for the 3rd quarter of year
2025. If tax for the quarter has been deposited in full and on time, due date for filing is extended 10 more days.
Due date to pay unemployment taxes for all of year 2025 if undeposited tax is $100 or more through September.
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November
November 10
Employees must report tips of $20 or more received in October to
employer.
Due date to file Payroll Tax return (Form 941),
if tax has been deposited in full and on time.
November 11
Federal Holiday - Veterans' Day.
November 17
Second extension deadline for filing a 2024 calendar year Form 990.
Due date to deposit October payroll taxes for monthly depositor.
November 27
Federal Holiday - Thanksgiving Day.
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December
December 12
Employees must report tips of $20 or more received in November to employer.
December 15
Due date to deposit 4th quarter 2025 estimated corporation tax for a calendar year corporation.
Due date to deposit November payroll taxes for monthly depositor.
December 25
Federal holiday - Christmas Day
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