If you received $20 or more in tips in one calendar month, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.
Report tips for the previous calendar month to your employer on the following dates.
| May 2017 | ||||||
|---|---|---|---|---|---|---|
| S | M | T | W | T | F | S |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | 31 | |||
May 2 — Social security, Medicare, and withheld income tax
File Form 941 for the first quarter of 2017. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 10 to file the return.
May 2 — Federal unemployment tax.
Deposit the tax owed through March if more than $500.
May 2 — Form 720 taxes
File Form 720 for the first quarter of 2017.
May 2 — Wagering tax
File Form 730 and pay the tax on wagers accepted during March.
May 10 — Employees who work for tips
If you received $20 or more in tips during April, report them to your employer
Details
May 10 — Social security, Medicare, and withheld income tax
File Form 941 for the first quarter of 2017. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
May 11 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of April.
May 13 — Regular method taxes
Deposit the tax for the last 15 days of April.
May 16 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in April.
May 16 — Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in April.
May 25 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 15 days of April.
May 27 — Regular method taxes
Deposit the tax for the first 15 days of May.
May 31 — Wagering tax
File Form 730 and pay the tax on wagers accepted during April.