April 1
Employers. Semi-weekly depositors must deposit employment taxes for payroll date March 25–27.
Individuals. Taxpayers who turned 70½ during 2014 must start to receive required minimum distributions from their IRAs and workplace retirement plans by this date.

April 3
Employers. Semi-weekly depositors must deposit employment taxes for payroll date March 28–March 31.

April 8
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 1–3.

April 10
Employees who work for tips. Employees who received $20 or more in tips during March must report them to their employer using Form 4070.
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 4–7.

April 15
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 8–10.
Individuals. Individuals file a 2014 income tax return (Form 1040 series) and pay any tax due.
Partnerships. File a 2014 calendar year return (Form 1065). Provide each partner with a Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1.

April 20
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 11–14.

April 22
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 15–17.

April 24
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 18–21.

April 29
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 22–24.

May 1
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 25–28.

May 6
Employers. Semi-weekly depositors must deposit employment taxes for payroll dates April 29–30.