May 1
Employers. File Form 941 for the first quarter of 2017 for employment taxes if you have not deposited the tax for the quarter timely, properly, and in full. Deposit or pay any undeposited tax under the accuracy of deposit rules.

Deposit federal unemployment tax (FUTA) owed through March if more than $500.

May 3
Employers. Semi-weekly depositors must deposit employment taxes for April 26–28.

May 5
Employers. Semi-weekly depositors must deposit employment taxes for April 29-May2.

May 10
Employers. File Form 941 for the first quarter of 2017 for employment taxes if you deposited the tax for the quarter timely, properly, and in full.

Employees who work for tips. Employees who received $20 or more in tips during April must report them to their employer using Form 4070.

Employers. Semi-weekly depositors must deposit employment taxes for May 3–5.

May 12
Employers. Semi-weekly depositors must deposit employment taxes for May 6–9.

May 15
Employers. For those to whom the monthly deposit rule applies, deposit employment taxes and nonpayroll withholding for payments in April.

May 17
Employers. Semi-weekly depositors must deposit employment taxes for May 10–12.

May 19
Employers. Semi-weekly depositors must deposit employment taxes for May 13–16.

May 24
Employers. Semi-weekly depositors must deposit employment taxes for May 17–19.

May 26
Employers. Semi-weekly depositors must deposit employment taxes for May 20–23.