August 2025 Individual Due Dates
August 11 – Report Tips to Employer
If you are an employee who works for tips and received more than $20 in tips during July, you are required to report them to your employer on IRS Form 4070 no later than August 11. Your employer is required to withhold FICA taxes and income tax withholding for these tips from your regular wages. If your regular wages are insufficient to cover the FICA and tax withholding, the employer will report the amount of the uncollected withholding in box 8 of your W-2 for the year. You will be required to pay the uncollected withholding when your return for the year is filed.
August 2025 Business Due Dates
August 11 – Social Security, Medicare and Withheld Income Tax
File Form 941 for the second quarter of 2025. This due date applies only if you deposited the tax for the quarter in full and on time.
August 15 – Social Security, Medicare and Withheld Income Tax
If you are an employer and the monthly deposit rules apply, August 15 is the due date for you to make your deposit of Social Security, Medicare, and withheld income tax for July 2025. This is also the due date for the nonpayroll withholding deposit for July 2025 if the monthly deposit rule applies.
Weekends & Holidays:
If a due date falls on a Saturday, Sunday or legal holiday, the due date is automatically extended until the next business day that is not itself a legal holiday.
Disaster Area Extensions:
Please note that when a geographical area is designated as a disaster area, due dates will be extended. For more information whether an area has been designated a disaster area and the filing extension dates visit the following websites:
FEMA: https://www.fema.gov/disaster/declarations
IRS: https://www.irs.gov/newsroom/tax-relief-in-disaster-situations
If you have any questions, please contact our office at (503) 224-5321. Isler Northwest LLC is a firm of business advisors and CPAs in Portland, Oregon. Our service goal at Isler Northwest is to earn our clients’ trust as their primary business and financial advisor.
Isler Northwest
(503) 224-5321
1300 SW 5th Avenue
Suite 2900
Portland, Oregon 97201
