July 10
Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).
July 31
Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941), and paying any tax due.
Employers: Filing a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.