- July 10: Employees who received $20 or more in cash and charge tips during June 2026 must report them to their employers (using IRS Form 4070).
- July 15: Employers must deposit June 2026 payroll taxes (withheld income tax and both employer and employee Social Security and Medicare taxes) if the monthly deposit rule applies.
- July 31: File the second-quarter Form 941 to report and reconcile withheld income and FICA taxes.
- July 31: File IRS Form 720 for the second quarter to report and pay federal excise taxes.
- July 31: File IRS Form 5500 or 5500-SF to report employee benefit plan information for the 2025 calendar year (if you run a retirement or benefit plan).
- July 31: File IRS Form 2290 and pay the Heavy Highway Vehicle Use Tax for vehicles first used in July.