July 31
- Employers must file the second quarter Form 941, Employer’s Quarterly Federal Tax Return. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) Also, employers must deposit FUTA taxes owed through June if the liability is more than $500.
- Employers that provide a retirement plan generally must file a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
September 15
- Individuals must pay the third installment of 2025 estimated income taxes.
- Calendar-year corporations must pay the third installment of 2025 estimated income taxes.
- Calendar-year S corporations on extension must file a 2024 income tax return (Form 1120-S) and pay any tax, interest and penalties due and, if applicable, make contributions for 2024 to certain employer-sponsored retirement plans.
- Calendar-year partnerships on extension must file a 2024 income tax return (Form 1065 or Form 1065-B).
September 30
Calendar-year trusts and estates on extension must file a 2024 income tax return (Form 1041).