Tax Calendar - 2025
January 10Individuals: Reporting January tip income, $20 or more, to employers (Form 4070). January 15Individuals: Paying the final installment of 2024 estimated taxes, if not paying income tax through withholding (Form 1040-ES). January 31Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 16 installment of estimated taxes. Businesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. Employers: Providing 2024 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth quarter 2024 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due. Employers: Filing 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. February 10Individuals: Reporting January tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for fourth quarter 2024 (Form 941) and filing a 2024 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due. February 18Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients. Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2024. February 28Businesses: Filing Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic filers can defer filing to March 31.) March 10Individuals: Reporting February tip income of $20 or more to employers (Form 4070). March 17S Corporations: Filing a 2024 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). March 21Employers: Electronically filing 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. April 10Individuals: Reporting March tip income of $20 or more to employers (Form 4070). April 15Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868), and paying any tax due. Individuals: Paying the first installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Individuals: Making 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed). Individuals: Making 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed). Individuals: Filing a 2024 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709. Household Employers: Filing Schedule H, if wages paid equal $2,300 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 and is thus extended to the due date of the return. Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. Trusts and Estates: Filing an income tax return for the 2024 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to October 1 (Form 7004), and paying any income tax due. Corporations: Filing a 2024 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Corporations: Paying the first installment of 2025 estimated income taxes. May 12Individuals: Reporting April tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for first quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due. May 15Exempt Organizations: Filing a 2024 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and paying any tax due. Small Exempt Organizations (with gross receipts normally of $50,000 or less): Filing a 2024 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ. June 10Individuals: Reporting May tip income, $20 or more, to employers (Form 4070). June 16Individuals who live outside the United States: Filing a 2024 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States. Individuals: Paying the second installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Corporations: Paying the second installment of 2025 estimated income taxes. Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. July 10Individuals: Reporting June tip income, $20 or more, to employers (Form 4070). July 31Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941), and paying any tax due. Employers: Filing a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension. August 11Individuals: Reporting July tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due. September 10Individuals: Reporting August tip income, $20 or more, to employers (Form 4070). September 15Individuals: Paying the third installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). Corporations: Paying the third installment of 2025 estimated income taxes. S Corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed. Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. October 1Trusts and estates: Filing an income tax return for the 2024 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed. October 10Individuals: Reporting September tip income, $20 or more, to employers (Form 4070). October 15Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and penalties due, 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). Individuals: Making contributions for 2024 to certain existing retirement plans or establishing and contributing to a SEP for 2024, if an automatic six-month extension was filed. Individuals: Filing a 2024 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. C corporations: Filing a 2024 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed. C corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed. October 31Employers: Reporting income tax withholding and FICA taxes for third quarter 2025 (Form 941) and paying any tax due. November 10Individuals: Reporting October tip income, $20 or more, to employers (Form 4070). Employers: Reporting income tax withholding and FICA taxes for third quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due. November 15Exempt Organizations: Filing a 2024 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due, if a six-month extension was previously filed. December 10Individuals: Reporting November tip income, $20 or more, to employers (Form 4070). December 15Corporations: Paying the fourth installment of 2025 estimated income taxes. Partnerships: Paying the fourth installment of 2025 estimated income taxes. Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. December 31Employers: Establishing a retirement plan for 2025 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP) |