Tax Due Dates

Individuals - Report September tip income of $20 or more to employers (Form 4070).

Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.

Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

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.

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.

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.

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.

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.

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.

Individuals - Report October tip income of $20 or more to employers (Form 4070).

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.

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.

Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.

Individuals - Report November tip income of $20 or more to employers (Form 4070).

Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation's records.