May 12

Individuals: Reporting April tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for first quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due.

May 15

Exempt Organizations: Filing a 2024 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due.

Small Exempt Organizations (with gross receipts normally of $50,000 or less): Filing a 2024 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.