May 2024
May 10
Individuals - Report April tip income of $20 or more to employers (Form 4070).
May 10
Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
May 15
Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
May 15
Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
May 15
Calendar-year exempt organizations - File a 2023 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.
May 15
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less - File a 2023 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
June 2024
June 10
Individuals - Report May tip income of $20 or more to employers (Form 4070).
June 17
Individuals - File a 2023 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.
June 17
Individuals - Pay the second installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
June 17
Calendar-year corporations - Pay the second installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
June 17
Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
June 17
Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
July 2024
July 10
Individuals - Report June tip income of $20 or more to employers (Form 4070).
July 15
Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 15
Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 31
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
July 31
Employers - File a 2023 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
August 2024
August 12
Individuals - Report July tip income of $20 or more to employers (Form 4070).
August 12
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941), if all associated taxes due were deposited on time and in full.
August 15
Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
August 15
Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
September 2024
Sept 10
Individuals - Report August tip income of $20 or more to employers (Form 4070).
Sept 16
Individuals - Pay the third installment of 2024 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
Sept 16
Calendar-year corporations - Pay the third installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Sept 16
Calendar-year S corporations - File a 2023 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.
Sept 16
Calendar-year S corporations - Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Sept 16
Calendar-year partnerships - File a 2023 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.
Sept 16
Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
Sept 16
Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
Sept 30
Calendar-year trusts and estates - File a 2023 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
October 2024
Oct 10
Individuals - Report September tip income of $20 or more to employers (Form 4070).
Oct 15
Individuals - File a 2023 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.
Oct 15
Individuals - Make contributions for 2023 to certain existing retirement plans or establish and contribute to a SEP for 2023 if an automatic six-month extension was filed.
Oct 15
Individuals - File a 2023 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
Oct 15
Calendar-year bankruptcy estates - File a 2023 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Oct 15
Calendar-year C corporations - File a 2023 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Oct 15
Calendar-year C corporations - Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Oct 15
Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
Oct 15
Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
Oct 31
Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
November 2024
Nov 12
Individuals - Report October tip income of $20 or more to employers (Form 4070).
Nov 12
Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2024 (Form 941) if all of the associated taxes due were deposited on time and in full.
Nov 15
Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
Nov 15
Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
Nov 15
Calendar-year exempt organizations - File a 2023 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.
December 2024
Dec 10
Individuals - Report November tip income of $20 or more to employers (Form 4070).
Dec 16
Calendar-year corporations - Pay the fourth installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.
Dec 16
Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
Dec 16
Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.