April
| Wed | 2 | Deposit payroll tax for payments on Mar 26-28 if the semiweekly deposit rule applies. |
| Fri | 4 | Deposit payroll tax for payments on Mar 29-Apr 1 if the semiweekly deposit rule applies. |
| Wed | 9 | Deposit payroll tax for payments on Apr 2-4 if the semiweekly deposit rule applies. |
| Thu | 10 | Employers: Employees are required to report to you tips of $20 or more earned during March. |
| Fri | 11 | Deposit payroll tax for payments on Apr 5-8 if the semiweekly deposit rule applies. |
| Tue | 15 | Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2014 estimated tax. |
| Tue | 15 | Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner. |
| Tue | 15 | Electing Large Partnerships: File Form 1065-B calendar year return. |
| Tue | 15 | Household Employers: File Sch. H with Form 1040 if you paid $1,800 or more to a household employee. |
| Tue | 15 | Corporations: Deposit the first installment of your 2014 estimated tax. |
| Tue | 15 | Employers: Deposit payroll tax for Mar. if the monthly deposit rule applies. |
| Thu | 17 | Deposit payroll tax for payments on Apr 9-11 if the semiweekly deposit rule applies. |
| Mon | 21 | Deposit payroll tax for payments on Apr 12-15 if the semiweekly deposit rule applies. |
| Wed | 23 | Deposit payroll tax for payments on Apr 16-18 if the semiweekly deposit rule applies. |
| Fri | 25 | Deposit payroll tax for payments on Apr 19-22 if the semiweekly deposit rule applies. |
| Wed | 30 | File Form 720 for the first quarter. |
| Wed | 30 | File Form 730 and pay the tax on wagers accepted during March. |
| Wed | 30 | File Form 2290 and pay the tax on vehicles first used in March. |
| Wed | 30 | Employers: File Form 941 for the first quarter. |
| Wed | 30 | Deposit FUTA tax owed through Mar if more than $500. |
| Wed | 30 | Deposit payroll tax for payments on Apr 23-25 if the semiweekly deposit rule applies. |
May
| Fri | 2 | Deposit payroll tax for payments on Apr 26-29 if the semiweekly deposit rule applies. |
| Wed | 7 | Deposit payroll tax for payments on Apr 30-May 2 if the semiweekly deposit rule applies. |
| Fri | 9 | Deposit payroll tax for payments on May 3-6 if the semiweekly deposit rule applies. |
| Mon | 12 | Employers: Employees are required to report to you tips of $20 or more earned during April. |
| Mon | 12 | File Form 941 for the first quarter if you timely deposited all required payments. |
| Wed | 14 | Deposit payroll tax for payments on May 7-9 if the semiweekly deposit rule applies. |
| Thu | 15 | Deposit payroll tax for Apr if the monthly deposit rule applies. |
| Fri | 16 | Deposit payroll tax for payments on May 10-13 if the semiweekly deposit rule applies. |
| Wed | 21 | Deposit payroll tax for payments on May 14-16 if the semiweekly deposit rule applies. |
| Fri | 23 | Deposit payroll tax for payments on May 17-20 if the semiweekly deposit rule applies. |
| Thu | 29 | Deposit payroll tax for payments on May 21-23 if the semiweekly deposit rule applies. |
| Fri | 30 | Deposit payroll tax for payments on May 24-27 if the semiweekly deposit rule applies. |
June
| Mon | 2 | File Form 730 and pay the tax on wagers accepted during April. |
| Mon | 2 | File Form 2290 and pay the tax for vehicles first used during April. |
| Wed | 4 | Deposit payroll tax for payments on May 28-30 if the semiweekly deposit rule applies. |
| Fri | 6 | Deposit payroll tax for payments on May 31-Jun 3 if the semiweekly deposit rule applies. |
| Tue | 10 | Employers: Employees are required to report to you tips of $20 or more earned during May. |
| Wed | 11 | Deposit payroll tax for payments on Jun 4-6 if the semiweekly deposit rule applies. |
| Fri | 13 | Deposit payroll tax for payments on Jun 7-10 if the semiweekly deposit rule applies. |
| Mon | 16 | Individuals outside the U.S.: File Form 1040. |
| Mon | 16 | Individuals: Pay the second installment of 2014 estimated tax. |
| Mon | 16 | Employers: Deposit payroll tax for May if the monthly deposit rule applies. |
| Mon | 16 | Corporations: Deposit the second installment of your 2014 estimated tax. |
| Wed | 18 | Deposit payroll tax for payments on Jun 11-13 if the semiweekly deposit rule applies. |
| Fri | 20 | Deposit payroll tax for payments on Jun 14-17 if the semiweekly deposit rule applies. |
| Wed | 25 | Deposit payroll tax for payments on Jun 18-20 if the semiweekly deposit rule applies. |
| Fri | 27 | Deposit payroll tax for payments on Jun 21-24 if the semiweekly deposit rule applies. |
| Mon | 30 | File Form 730 and pay the tax on wagers accepted during May. |
| Mon | 30 | File Form 2290 and pay the tax for vehicles first used during May. |