July
Day
10 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
August
Day
11 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
September
Day
11 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
15 Corporations – Deposit the third installment of estimated income tax for 2025.
15 S Corporations – File a 2024 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 17, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
15 Partnerships – File a 2024 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 17, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
15 Individuals – Make a payment of your 2025 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2025. For more information, see Pub. 505.