For the 2024 tax year, tax withholding agents must submit the CU 2025 electronically to the Internal Revenue Service:
- by March 17, 2025 (the 16th falls on a Sunday) if related to income from employment, non-habitual self-employment, miscellaneous income, and short leases;
- by March 31, 2025 if related to usual self-employment income;
- by October 31, 2025 (deadline for submission of Form 770/2025) if related exclusively to exempt income or income that cannot be declared with the pre-filed return.