April 10
- Employees who work for tips – If you received more than $20 in tips during March, report them to your employer.
April 15
- Individuals – File a 2024 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest.
- Household employers – if you paid cash wages of $2,700 or more in 2024 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.
- Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax due. Deposit the first installment of estimated income tax for 2025.
- Social Security, Medicare and withheld income tax – if the monthly deposit rule applies, deposit the tax for payments made in March.
- Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in March.
April 30
- Social security, Medicare and withheld income tax – File Form 941 for the first quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule.
- Federal unemployment (FUTA) tax – Deposit the tax owed through March if more than $500.
