Employers
Social Security, Medicare, and withheld income tax. File form 941 for the first quarter of 2017. Deposit any undeposited tax. (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 in full and on time, you have until May 10 to file the return.

Employees who work for tips
If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employers
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 in full and on time.

Employers - Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in April.

Employers
Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.