Individuals - Report May tip income of $20 or more to employers (Form 4070).
Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
Calendar-year corporations - Pay the second installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals - Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Individuals - File a 2025 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.
Individuals - Report June tip income of $20 or more to employers (Form 4070).
Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
Employers - File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Individuals - Report July tip income of $20 or more to employers (Form 4070).
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941), if all associated taxes due were deposited on time and in full.
Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
Individuals - Report August tip income of $20 or more to employers (Form 4070).
Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
Calendar-year partnerships - File a 2025 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.
Calendar-year S corporations - Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year S corporations - File a 2025 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.
Calendar-year corporations - Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals - Pay the third installment of 2026 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
Calendar-year trusts and estates - File a 2025 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
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 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year C corporations - File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Individuals - File a 2025 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 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed.
Individuals - File a 2025 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 2025 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 2026 (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 2026 (Form 941) if all of the associated taxes due were deposited on time and in full.
Calendar-year exempt organizations - File a 2025 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 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
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