Employers – Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.
| October 2024 | |
| October 11 | Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070. |
| October 15 | Individuals – If you have an automatic 6-month extension to file your income tax return for 2023, file Form 1040 and pay any tax, interest, and penalties due. |
| Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September. | |
| Corporations – File a 2023 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, Otherwise, see April 15. | |
| October 31 | Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2024. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 2 to file the return. |
| Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2024 but less than $2,500 for the third quarter. | |
| Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500. | |
| November 2024 | |
| During November | Employers – Income tax withholding. Ask employees whose withholding allowances will be different in 2024 to fill out a new Form W-4. the 2024 revision of Form W-4 will be available on the IRS website by mid-December. |
| November 10 | Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070. |
| Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2024. This due date only applies if you deposited the tax for the quarter timely, properly, and in full. | |
| November 15 | Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October. |
| Employers – Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October. | |
| December 2024 | |
| December 12 | Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070. |
| December 15 | Corporations – Deposit the fourth installment of estimated income tax for 2024. A worksheet, Form 1120-W, is available to help you estimate your tax for the year. |
| Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November. | |
| Employers – Non-payroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November. | |