Employees who work for tips – If you received more than $20 in tips during June, report them to your employer.
July 15
Nonpayroll withholding – If the monthly deposit rule applies, deposit the tax for payments made in June.
Social Security, Medicare, and withheld income tax – if the monthly deposit rule applies, deposit the tax for payments made in June.
July 31
Social security, Medicare, and withhold income tax – File Form 941 for the second quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule.
Federal unemployment (FUTA) tax – Deposit the tax owed through June if more than $500.
All employers – If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2024. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.
