The due date for electronic funds transfer of taxes for 2025 under the semiweekly rule for payroll date April 12–15 is incorrect. The correct due date for payroll date April 12–15 is April 21, 2025.
The due date for electronic funds transfer of taxes for 2025 under the semiweekly rule for payroll date January 4–7 was updated to January 13, 2025, from January 10, 2025, due to the National Day of Mourning for James Earl Carter, Jr.
The deposit due date for communications and air transportation taxes under the alternative method for amounts billed or tickets sold during the first 15 days of December 2024 was updated to January 13, 2025, from January 10, 2025, due to the National Day of Mourning for James Earl Carter, Jr.
If you downloaded or printed the 2025 Publication 509 prior to February 12, 2025, please note these corrections.