Tax Deadlines for 2025

January 2025

January 15

  • Individuals: Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or if withholding is insufficient.

January 31

  • Businesses: Provide Forms 1098, 1099-MISC (excluding those with a February 18 deadline), 1099-NEC, and W-2G to recipients.

February 2025

February 18

  • Businesses: Provide Forms 1099-B, 1099-S, and certain 1099-MISC forms (Box 8 or Box 10 reported) to recipients.

  • Individuals: File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2024.

February 28

  • Businesses: File Forms 1098, 1099 (excluding those due January 31), W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2024. (Electronic filers may defer filing until April 1.)

March 2025

  • Calendar-year Partnerships: File a 2024 income tax return (Form 1065 or 1065-B) and provide partners with Schedule K-1 or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).

  • Calendar-year S Corporations: File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.

April 2025

April 15

  • Calendar-year Corporations:

    • Pay the first installment of 2025 estimated income taxes using Form 1120-W.

    • File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.

  • Calendar-year Trusts and Estates: File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004). Pay any income tax due.

  • Household Employers: File Schedule H, if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.

  • Individuals:

    • File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.

    • Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).

    • Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).

    • File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.

    • Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

May 2025

May 15

  • Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less): File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

  • Calendar-year exempt organizations: File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.

June 2025

June 16

  • Calendar-year Corporations: Pay the second installment of 2025 estimated income taxes (Form 1120-W).

  • Individuals:

    • Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

    • File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.

September 2025

September 15

  • Calendar-year Partnerships: File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.

  • Calendar-year S corporations:

    • Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

    • File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

  • Calendar-year Corporations: Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

  • Calendar-year Individuals: Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.

September 30

  • Calendar-year trusts and estates: File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.

October 2025

October 15

  • Calendar-year C corporations:

    • Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

    • File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

  • Individuals:

    • File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.

    • Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.

    • File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.

  • Calendar-year bankruptcy estates: File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

November 2025

November 17

  • Calendar-year exempt organizations: File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.

December 2025

December 15

  • Calendar-year Corporations: Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.