Pinned Post
Federal Tax Deadlines
January
Jan 15: Q4 2024 Estimated Tax Payment Due (Form 1040-ES)
Jan 31:
Form W-2 due to employees and IRS
Forms 1099-NEC and 1099-MISC due to recipients and IRS
Q4 2024 Payroll Tax Return due (Form 941)
Annual Federal Unemployment Tax Return due (Form 940)
February
Feb 28: Paper filing deadline for Forms 1099 and 1096 to IRS
March
Mar 15:
S Corporation Tax Returns due (Form 1120-S)
Partnership Tax Returns due (Form 1065)
Deadline to file Form 7004 for extensions (extends filing deadline to September 15)
Mar 31: Electronic filing deadline for Forms 1099 and 1096 to IRS
April
Apr 15:
Individual Tax Returns due (Form 1040)
Deadline to file Form 4868 for automatic six-month extension (extends filing deadline to October 15)
First Quarter 2025 Estimated Tax Payments due for individuals
C Corporation Tax Returns due (Form 1120)
Deadline to file Form 7004 for C Corporation extensions (extends filing deadline to October 15)
Gift Tax Returns due (Form 709)
Deadline to file Form 8868 for automatic six-month extension for tax-exempt organizations with April 15 deadline
Deadline for IRA and HSA contributions for 2024 tax year
May
May 15: Nonprofit organizations' calendar year tax returns due (Form 990)
June
Jun 16:
Second Quarter 2025 Estimated Tax Payments due for individuals and corporations
Tax returns due for U.S. citizens living abroad (can request additional extension to October 15)
July
Jul 31: Second Quarter Payroll Tax Returns due (Form 941)
August
No major federal tax deadlines
September
Sep 15:
Extended S Corporation Tax Returns due (Form 1120-S)
Extended Partnership Tax Returns due (Form 1065)
Third Quarter 2025 Estimated Tax Payments due for individuals and corporations
October
Oct 15:
Extended Individual Tax Returns due (Form 1040)
Extended C Corporation Tax Returns due (Form 1120)
Extended Nonprofit Organizations Tax Returns due (Form 990)
Final deadline for prior year SEP, SIMPLE, and Solo 401(k) contributions (with extension)
Oct 31: Third Quarter Payroll Tax Returns due (Form 941)
November
No major federal tax deadlines
December
Dec 15: Extended corporations with tax years ending September 30 must file income tax returns
Dec 31:
Last day to make 2025 tax-deductible charitable contributions
Last day to take required minimum distributions (RMDs) if you're of eligible age
Last day for most taxpayers to complete tax-loss harvesting for 2025
Last day to establish a Keogh plan for 2025
Last day to make tax-efficient investment or business purchases for 2025