October 10
- Employees who work for tips – If you received $20 or more in tips during September, report them to your employer.
October 13
- Columbus Day
October 15
- Social security, Medicare, and withheld income tax – If the monthly deposit rule applies, deposit the tax for payments made in September.
- Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in September.
- Individuals – If you have an automatic 6-month extension to file your income tax return for 2024, file Form 1040 or Form 1040-SR and pay any tax, interest and penalties due.
- Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax, interest and penalties due. This due date applies only if you timely requested an automatic 6-month extension.
October 31
- Social security, Medicare and withheld income tax – File Form 941 for the third quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule.
- Federal unemployment (FUTA) tax – Deposit the tax owed through September if more than $500
