Individuals - Report July tip income of $20 or more to employers (Form 4070).

Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2024 (Form 941), if all associated taxes due were deposited on time and in full.

Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.

Individuals - Report August tip income of $20 or more to employers (Form 4070).

Individuals - Pay the third installment of 2024 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations - Pay the third installment of 2024 estimated income taxes, completing Form 1120-W for the corporation’s records.

Calendar-year S corporations - File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year S corporations - Make contributions for 2023 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Calendar-year partnerships - File a 2023 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.

Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.