General U.S. tax filing Calendar. Tax deadlines you should know for 2025.
Considering that business owners and managers already must maintain proper operational and compliance obligations, it is understandable the difficulty to keep track of tax reporting deadlines. By referring to the following list of Federal tax deadlines, you can ensure your tax obligations are met so you can avoid any late fees or business disruption.
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Due date |
Form(s) |
Description |
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INDIVIDUALS |
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January 31st |
Forms 1040 or 1040-SR |
Individuals: Filing a 2024 income tax return and paying tax due, to avoid penalties for underpaying the January 16 installment of estimated taxes. |
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February 18th
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Form W-4 |
Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2024. |
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April 15th |
Form 1040 or Form 4868 |
Individuals: 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.
Note that an extension of time to file is not an extension of time to pay (tax due no later than April 15 even with extension. |
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Form 1040-ES |
Individuals: Paying the first installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
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Form 709 or Form 8892 |
Individuals: Filing a 2024 gift tax return (Form 709) and paying any tax, interest and penalties due. An option to apply for an automatic six-month extension is available (Form 8892). |
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June 16 |
Form1040ES |
Individuals: Paying the second installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
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September 15th |
1040ES |
Individuals: Paying the third installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES). |
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October 15th
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Form 1040 |
Individuals: Extended 2024 income tax return (Form 1040 or Form 1040-SR). |
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Form 709 |
Individuals: Extended 2024 gift tax return (Form 709). |
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EMPLOYER PAYROLL |
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January 31st
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Form W-2, 941, 940 |
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. |
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Form W-2, Copy A and Form W-3 |
Employers: Filing 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration |
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February 10th |
Forms 941 and 940 |
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 the associated taxes due. |
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March 21st |
Form 1097 |
Employers: Electronically filing 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G |
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March 31st |
Form 1098, 1099 |
Employers: Electronically filing 2024 Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G |
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May 12th |
Form 941
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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. |
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July 31st |
Form 941
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Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941) and paying any tax due. |
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October 31st |
Form 941 |
Employers: Reporting income tax withholding and FICA taxes for third quarter 2025 (Form 941) and paying any tax due. |
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November 10th |
Form 941 |
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. |
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CORPORATIONS AND TRUSTS/ ESTATES |
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January 31st |
Forms 1098, 1099-MISC, form 1099-NEC and Form W-2G |
Businesses: Providing 2024 Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients. |
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February 18th |
Forms 1099-B, 1099-S, and 1099-MISC |
Businesses: Providing 2024 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. |
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February 28th
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Forms 1098, 1099, or W-2G |
Businesses: Filing 2024 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.) |
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April 15th
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Form 1120 or Form 7004 |
Corporations: Filing a 2024 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due.
Note that an extension of time to file is not an extension of time to pay (tax due no later than April 15 even with extension). |
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Form 1120ES |
Corporations: Paying the first installment of 2025 estimated income taxes |
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Form 1041 or Form 7004 |
Trusts and Estates: Filing a 2024 Trust and Estate return (Form 1041) or filing for an automatic five-and-a-half-month extension to October 1 (Form 7004) and paying any income tax due. |
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June 16th
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Form 1120ES |
Corporations: Paying the second installment of 2025 estimated income taxes. |
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September 15th
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Form 1120ES |
Corporations: Paying the third installment of 2025 estimated income taxes. |
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October 15th
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Form 1120 |
C corporations: Extended 2024 corporate income tax return due date. |
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Form 1041 |
Trusts and Estates: Extended 2024 tax return for Trusts and Estates. |
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December 15
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Form 1120ES |
Corporations: Paying the fourth installment of 2025 estimated income taxes. |
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PASSTHROUGHS |
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March 17th
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Form 1065 or Form 7004
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Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B) or requesting an automatic six-month extension (Form 7004). |
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Form 1120-S or Form 7004 |
S Corporations: Filing a 2024 income tax return (Form 1120-S) or filing for an automatic six-month extension (Form 7004), and paying any tax due |
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September 15 |
Form 1065 |
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Partnerships: Extended 2024 income tax return (Form 1065). |
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Form 1120-S |
S Corporations: Extended 2024 S-corporation tax return (Form 1120-S). |
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Note that these deadlines are meant for calendar year companies ending December 31st. Companies with a fiscal year end should consider the change to their due dates relating to income taxes. In addition, international reporting deadlines are excluded from the above to keep the timeline uncomplicated. Finally, passthrough entities such as Partnerships and S-Corporations do not pay income tax at the entity level for Federal income tax purposes. This is because, for passthrough entities, income/loss is allocated to the partner/shareholders and paid when allocated to a partner/shareholder that is “taxpayer entity” such as a Corporation or Individual.
Please reach out to us at +1 305-762-9587 or chad.hagger@hagger-tax.com if any questions.
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