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Q4 Tax Calendar
10/1/2025

October 10

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

October 15

Individuals whose personal federal income tax returns for 2024 received an automatic extension must file them no later than today and pay any tax, interest and penalties due. In addition:

· Those with offshore bank accounts must file the Financial Crimes Enforcement Network (FinCEN) Report 114 “Report of Foreign Bank and Financial Accounts” (also known as the “FBAR”), if not filed already. (This report received an automatic extension to today if not filed by the original due date of April 15.)

· Calendar-year C corporations that obtained an extension should file their 2024 Form 1120 by this date.

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

October 31

Employers must file Form 941 for the third quarter of 2025 (November 10 if all taxes are deposited in full and on time). Also, employers must deposit FUTA taxes owed through September if the liability is more than $500.

November 10

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

November 17

Calendar-year tax-exempt organizations that obtained an extension should file their 2024 returns. In addition:

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

December 10

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

December 15

Calendar-year corporations must pay fourth-quarter 2025 estimated tax payments. In addition:

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