July 16

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

July 31

If you have employees, a federal unemployment tax (FUTA) deposit is due if the FUTA liability through June exceeds $500.

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 15

Third quarter estimated tax payments are due to individuals, trusts, and calendar-year corporations.

  • If a six-month extension was obtained, partnerships should file their 2017 Form 1065 by this date
  • If a six-month extension was obtained, calendar-year S corporations should file their 2017 Form 1120S by this date
  • If the monthly deposit rule applies, employers must deposit the tax for payments in August for Social Security, Medicare, withheld income tax, and nonpayroll withholding.