July 10

Employees must report June tip income of $20 or more to employers (Form 4070). 

 

July 31

Employers must report income tax withholding and FICA taxes for second-quarter 2024 (Form 941) and pay any tax due.

 

July 31

Employers must file a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

 

July 31

Employers must file Form 941 for the second quarter (August 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through June if the liability is more than $500.

 

August 12

Employees must report July tip income of $20 or more to employers (Form 4070). 

 

August 15

If the monthly deposit rule applies, employers must deposit the tax for payments in July for Social Security, Medicare, withheld income tax and nonpayroll withholding.

 

September 10

Employees must report August tip income of $20 or more to employers (Form 4070). 

 

September 16

Third-quarter 2024 estimated tax payments are due for individuals, calendar-year corporations, estates and trusts, as follows:

• Calendar-year corporations must pay the third installment of 2024 estimated income taxes,
• Calendar-year S corporations must file a 2023 income tax return (Form 1120-S) and pay any tax, interest and penalties due if an automatic six-month extension was filed,
• Calendar-year S corporations must make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed, and

• Calendar-year partnerships must file a 2023 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed.

 

September 30

Calendar-year trusts and estates on extension must file their 2023 Form 1041.