October offers colder weather and important tax deadlines. If you requested a 6-month extension, October 15 is your last chance to submit your 2024 Form 1040 and pay any taxes owed—don't miss it.
October 10 - Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips in September, you must report them to your employer using IRS Form 4070 by October 10. Your employer is required to deduct FICA and income tax withholding for these tips from your normal pay. If your regular wages are insufficient to pay FICA and tax withholding, your employer will record the uncollected withholding in box 8 of your annual W-2. When you file your annual return, you will be obligated to pay any uncollected withholdings.
October 15 - Taxpayers with Foreign Financial Interests
If you received an automatic 6-month extension to report your 2024 foreign bank accounts to the Department of the Treasury, this is the deadline for Form FinCEN 114.
October 15 - Individuals
If you requested an automatic 6-month extension to submit your 2024 income tax return, complete Form 1040 and pay any applicable tax, interest, and penalties.
Weekends & Holidays:
If a due date comes on a Saturday, Sunday, or legal holiday, it is automatically extended to the following working day that is not a legal holiday.
Disaster Area Extensions:
Please keep in mind that when a geographic area is classified as a disaster area, deadlines will be extended. For further information on whether an area has been declared as a disaster area and the filing extension dates, please visit the following websites:
FEMA : https://www.fema.gov/disaster/declarations
IRS : https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
October 2025 Business Due Dates
October brings crisp fall days and important business tax obligations, including corporation files, payroll deposits, and retirement plan contributions. Review these crucial dates to ensure compliance and avoid penalties.
October 15 - Corporations
File a 2024 calendar year income tax return (Form 1120) and pay any taxes, interest, and penalties owed. This deadline applies only if you timely requested an automatic 6-month extension by April 15.
October 15 - Social Security, Medicare and Withheld Income Tax
If you are an employer and the monthly deposit regulations apply, the deadline for submitting your Social Security, Medicare, and withheld income tax deposits for September 2025 is October 15. This is also the deadline for the nonpayroll withholding deposit for September 2025, assuming the monthly deposit rule applies.
October 15 - Nonpayroll Withholding
If the monthly deposit rule applies, deposit the tax for payments in September.
October 15 - Last Day to Establish a Keogh Account for 2024
If you get an automatic 6-month extension to file your 20232024 tax return and are self-employed, the deadline to open a Keogh Retirement Account for 2024 contributions is October 15, 2025.
October 15 - SEP IRA & Keogh Contributions
Last day to contribute to a SEP or Keogh retirement plan for calendar year 2024 if your tax return has been extended until October 15.
October 31 - Social Security, Medicare and Withheld Income Tax
Fill out Form 941 for the third quarter of 2025. Deposit or pay any undeposited tax according to the accuracy of deposit guidelines. If your tax liability is less than $2,500, you can pay it in full by filing a timely return. If you deposited the tax for the quarter in whole and on time, you have until November 10 to file your return.
October 31 - Certain Small Employers
Deposit any undeposited tax if your 2025 tax liability is $2,500 or more but less than $2,500 for the third quarter.
October 31 - Federal Unemployment Tax
If the tax owed exceeds $500, deposit it through September.
Weekends & Holidays:
If a due date comes on a Saturday, Sunday, or legal holiday, it is automatically extended to the following working day that is not a legal holiday.
Disaster Area Extensions:
Please keep in mind that when a geographic area is classified as a disaster area, deadlines will be extended. For further information on whether an area has been declared as a disaster area and the filing extension dates, please visit the following websites:
FEMA : https://www.fema.gov/disaster/declarations
IRS : https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
