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Tax Due Dates

Please note the following tax due dates on your calendar, and come back often to keep up with the changes.

 

January 2025

January 10      Individuals - Report December 2024 tip income of $20 or more to employers (Form 4070).

January 15      Employers - Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies.

January 15      Individuals - Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax                               through withholding or not paying sufficient income tax through withholding.

January 31     Employers - File 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

January 31     Employers - File a 2024 return for federal unemployment taxes (Form 940) and pay any tax due if all of the                          associated taxes due weren’t deposited on time and in full.

January 31     Employers - Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024                          (Form 941) if all of the associated taxes due weren’t deposited on time and in full

January 31      Employers - Provide 2024 Form W-2 to employees.

January 31      Businesses - Provide Form 1098, Form 1099-MISC (except for those that have a February 18 deadline),                               Form 1099-NEC and Form W-2G to recipients.

January 31      Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid                           penalties for underpaying the January 15 installment of estimated taxes.

February 2025

February 10      Employers - File a 2024 return for federal unemployment taxes (Form 940) if all associated taxes due were                           deposited on time and in full.

February 10      Employers - Report Social Security and Medicare taxes and income tax withholding for fourth quarter                                   2024 (Form 941) if all associated taxes due were deposited on time and in full.

February 10      Individuals - Report January tip income of $20 or more to employers (Form 4070).

February 18      Employers - Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.

February 18      Employers - Deposit Social Security, Medicare and withheld income taxes for January if the monthly                                    deposit rule applies.

February 18      Businesses - Provide 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.

February 18      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 Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and                               transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic                             filers can defer filing to April 1.)

March 2025

March 10          Individuals - Report February tip income of $20 or more to employers (Form 4070).

March 17          Employers - Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.

March 17          Employers - Deposit Social Security, Medicare and withheld income taxes for February if the monthly                                  deposit rule applies

March 17          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 — or request an automatic                               six-month extension (Form 7004).

March 17         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 1             Employers - Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier                               deadline) and Form W-2G

April 10           Individuals - Report March tip income of $20 or more to employers (Form 4070).

April 15           Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.

April 15           Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit                           rule applies.

April 15          Calendar-year corporations - Pay the first installment of 2025 estimated income taxes, completing Form                              1120-W for the corporation’s records.

April 15          Calendar-year corporations - File a 2024 income tax return (Form 1120) or file for an automatic six-month                            extension (Form 7004). Pay any tax due.

April 15          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) (six-month extension for bankruptcy estates). Pay any income tax                          due.

April 15          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.

April 15          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.

April 15          Individuals - Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax                          return extension is filed).

April 15          Individuals - Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return                                extension is filed).

April 15          Individuals - 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.

April 15          Individuals - 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.

April 30          Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025                            (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

May

May 12          Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025                             (Form 941) if all associated taxes due were deposited on time and in full.

May 12          Individuals - Report April tip income of $20 or more to employers (Form 4070).

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.

May 15         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.

May 15         Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.

May 15         Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule                      applies.

June 2025

June 10         Individuals - Report May tip income of $20 or more to employers (Form 4070).

June 16         Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.

June 16         Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule                       applies.

June 16         Calendar-year corporations - Pay the second installment of 2025 estimated income taxes, completing Form                         1120-W for the corporation’s records.

June 16         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.

June 16         Individuals - 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.

July 2025

July 10          Individuals - Report June tip income of $20 or more to employers (Form 4070).

July 15          Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.

July 15          Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule                       applies.

July 31          Employers - File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an                             extension.

July 31          Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025                       (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

August 2025

August 11     Individuals - Report July tip income of $20 or more to employers (Form 4070).

August 11     Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025                       (Form 941), if all associated taxes due were deposited on time and in full.

August 15     Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.

August 15     Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule                       applies.

September 2025

September 10   Individuals - Report August tip income of $20 or more to employers (Form 4070).

September 15   Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.

September 15   Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly                                       deposit rule applies.

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.

September 15   Calendar-year S corporations - Make contributions for 2024 to certain employer-sponsored retirement                                   plans if an automatic six-month extension was filed.

September 15   Calendar-year S corporations - 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.

September 15   Calendar-year corporations - Pay the third installment of 2025 estimated income taxes, completing Form                             1120-W for the corporation’s records.

September 15   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 10       Individuals - Report September tip income of $20 or more to employers (Form 4070).

October 15       Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.

October 15       Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly                                deposit rule applies.

October 15       Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement                                  plans if an automatic six-month extension was filed.

October 15       Calendar-year C corporations - File a 2024 income tax return (Form 1120) if an automatic six-month                                     extension was filed. Pay any tax, interest and penalties due.

October 15       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.

October 15       Individuals - 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.

October 15       Individuals - 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.

October 15       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.

October 31       Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025                            (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

November 2025

November 10    Individuals - Report October tip income of $20 or more to employers (Form 4070).

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.

November 17     Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

November 17     Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly                                    deposit rule applies.

December 2025

December 10     Individuals - Report November tip income of $20 or more to employers (Form 4070).

December 15     Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

December 15     Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly                                deposit rule applies.

December 15     Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form                            1120-W for the corporation’s records.

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