| 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) – 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. |
| 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. |
| 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. |
| 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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