Due Dates

Calendar

Deadlines

Year

Upcoming events

August 2025
10 Sunday	Employers Employers - File Form 941 for the second quarter. This due date applies only if you deposited the tax for the quarter in full and on time.
	Employees Who Work For Tips Employees who work for tips - If you received $20 or more in tips during July, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
15 Friday	Employers Employers - Nonpayroll Withholding. If the monthly deposit rule applies, deposit the tax for payments in July.
	Employers Employers - Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.
September 2025
10 Wednesday	Employees Who Work For Tips Employees who work for tips - If you received $20 or more in tips during August, report them to your employer. You can use Form 4070 Employee's Report of Tips to Employer.
15 Monday	Individuals Individuals - Make a payment of your current year estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in the current year.
	Partnerships Partnerships - File Form 1065. This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute K-1.
	Electing Large Partnerships Electing large partnerships - File Form 1065-B. This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing the Schedules K-1 to the partners.
	S Corporations S Corporations - File Form 1120S and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.
	Corporations Corporations - Deposit the third installment of your estimated income tax. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.