August 17
Employers: Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
Employers: Deposit Social Security, Medicare, and withheld income tax for July if the monthly deposit rule applies.
September 10
Individuals: Report August tip income of $20 or more to employers in a written statement.
The IRS has discontinued Form 4070; any written or electronic record that includes the required information may be used.
Employers: Report Social Security and Medicare taxes and income tax withholding for the second quarter 2026 (Form 941), if all associated taxes due were deposited on time and in full.