2025 Tax Deadline Calendar: Stay Compliant and Informed
Discover the essential filing dates and requirements to keep your business on track. Plan ahead with our expert guidance to ensure timely submissions and peace of mind throughout the year.
Welcome to our 2025 Tax Deadline Calendar, your trusted resource for staying ahead of key tax filing dates and requirements. This page is designed to help individuals, businesses, partnerships, and other entities keep track of important deadlines, from estimated tax payments to annual reports, ensuring you remain compliant and avoid penalties.
We recommend reaching out to our team at least 2 months before any significant deadlines, allowing us to assist you with timely planning and smooth filing. Let us help you navigate the complexities of tax season with confidence.
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First Quarter
January 10
Employees who work for tips. If you received $20 or more in tips during December,
report them to your employer. See Pub. 531,Reporting Tip Income, for more information on how to report tips to your employer.
January 15
Make a payment of your estimated tax for 2023 if you didnt pay your in-come tax for the year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES. This is the final installment date for2024 estimated tax payments. However, you don’t have to make this payment if you file
your 2024 return (Form 1040 or Form
1040-SR) and pay all tax due by January 31,
2025.
Farmers and fishermen. Pay your estimated tax for 2024 using Form 1040-ES. You have until April 15 to file your 2024 income tax return (Form 1040 or Form 1040-SR). If you don’t pay your estimated tax by January
15, you must file your 2024 return and pay all
tax due by March 3, 2025, to avoid an estimated tax penalty.
January 31
Individuals who must make estimated tax payments. If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2024 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by January 31, file and pay your tax by April 15
All businesses: Give annual information statements to recipients of certain payments you made during 2024. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
Payments that may be covered include the
following.
- Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish.
- Compensation for workers who aren’t considered employees (including fishing boat proceeds to crew members).
- Dividends and other corporate distributions
- Interest
Rent - Royalties
- Payments of Indian gaming profits to tribal members
- Profit-sharing distributions
- Original issue discount
- Prizes and awards
- Medical and health care payments
- Debt cancellation (treated as payment to debtor)
- Cash payments over $10,000. See the Instructions for Form 8300
Payers of nonemployee compensation: File Form 1099-NEC for nonemployee
compensation paid in 2024.
February 18
Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
All businesses. Give annual information statements to recipients of certain payments
you made during 2024. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.This due date applies only to the following
types of payments.
• All payments reported on Form 1099-B.
• All payments reported on Form 1099-S.
• Substitute payments reported in box 8 or
gross proceeds paid to an attorney re-
ported in box 10 of Form 1099-MISC.
February 28
All businesses. File information returns (for example, certain Forms 1099) for certain
payments you made during 2024. These payments are described under All businesses
under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General instructions for certain information returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be entended to March 31. The due date for giving the recipient these forms generally remains January 31.
February 28
All businesses. File information returns (for example, certain Forms 1099) for certain
payments you made during 2024. These payments are described under All businesses
under January 31, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by January 31. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General instructions for certain information returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for filing them with the IRS will be entended to March 31. The due date for giving the recipient these forms generally remains January 31.
March 3
Farmers and fishermen. File your 2024 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. However, you have until April 15 to file if you paid your 2024 estimated tax by January 15,2025
March 10
Employees who work for tips. If you received $20 or more in tips during February,
report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
March 17
Partnerships. File a 2024 calendar year return (Form 1065). Provide each partner
with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form
1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a
copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.
S corporations. File a 2024 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S),
Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1
(Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share
of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form
1120-S).
To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penalties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15.
S corporations election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2025. If form 2553 is filed late, S corporation treatment will begin with calendar year 2026
March 31
Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921,3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherside wee all business under February 28, earlier
The due date for giving the recipient these forms generally remains January 31
Second Quarter
April 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
April 15
Individuals. File a 2024 Form 1040 or Form 1040-SR and pay any tax due. If you
want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penal-
ties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. If you’re not paying your 2025 income tax
through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2025 estimated tax. Use Form 1040-ES. For more information, see Pub. 505.
Household employers. If you paid cash wages of $2,700 or more in 2024 to a house-
hold employee, you must file Schedule H (Form 1040), Household Employment Taxes.
If you’re required to file a federal income tax return (Form 1040 or Form 1040-SR), file
Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total ash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Corporations. File a 2024 calendar year income tax return (Form 1120) and pay any
tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owner in taxes.
Deposit the first installment of estimated income tax for 2025
May 12
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
June 10
Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
June 16
Individuals. If you’re a U.S citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and
pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. However, if you’re a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax Guide.
Individuals. Make a payment of your 2025 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2025. For more information, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2025.
Third Quarter
July 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
August 11
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
September 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
September 15
Individuals. Make a payment of your 2025 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2025. For more information, see Pub. 505.
Partnerships. File a 2024 calendar year return (Form 1065). This due date applies
only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 17, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065).
S corporations. File a 2024 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 17, earlier. Provide each shareholder with a copy of their final or amended
Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
Corporations. Deposit the third installment of estimated income tax for 2025.
Fourth Quarter
October 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
October 15
Individuals. If you have an automatic 6-month extension to file your income tax return for 2024, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
Corporations. File a 2024 calendar year income tax return (Form 1120) and pay any
tax, interest, and penalties due. This due date applies only if you timely requested an
automatic 6-month extension. Otherwise, see Corporations under April 15, earlier.
November 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
December 10
Employees who work for tips. If you received $20 or more in tips during March, re-
port them to your employer. See Pub. 531 for more information on how to report tips to your employer.
December 15
Corporations: Deposit the fourth installment of estimated income tax for 2025
