| Day | |
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| 12 | Employees Who Work for Tips – If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information on how to report tips to your employer. |
| 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. |
| 16 | Corporations – Deposit the second installment of estimated income tax for 2025. |
| 16 | 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 second installment date for estimated tax in 2025. For more information, see Pub. 505. |
| 16 | Individuals – If you’re a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide. |
