2025 U.S. Tax Calendar

Jan 15: Estimated Tax Payment – Fourth quarter 2024 estimated tax payments are due (Form 1040-ES).
Jan 31: W-2 and 1099 Forms Due – Employers must send W-2 forms to employees and file them with the Social Security Administration. Similarly, businesses must issue 1099-NEC forms to contractors and file copies with the IRS.

Feb 15: 1099-B, 1099-S, and 1099-MISC Due – Brokers and businesses must send Forms 1099-B, 1099-S, and certain 1099-MISC forms to recipients.

Mar 15: S-Corporation and Partnership Tax Returns – S-corporations (Form 1120-S) and partnerships (Form 1065) must file their 2024 tax returns or request a 6-month extension.
Mar 31: Electronic Filing of 1099 Forms – Deadline for electronically filing Forms 1099 with the IRS.

Apr 15: Individual Tax Returns Due – 2024 individual income tax returns (Form 1040) are due. This is also the deadline to file for an extension.
Apr 15: Estimated Tax Payment – First quarter 2025 estimated tax payments are due (Form 1040-ES).
Apr 15: Corporation Tax Returns – C-corporations must file their 2024 income tax returns (Form 1120) or request an extension.
Apr 15: HSA and IRA Contributions Deadline – Last day to make contributions to Health Savings Accounts (HSA) and IRAs for the 2024 tax year.

Jun 16: Estimated Tax Payment – Second quarter 2025 estimated tax payments are due.

Sep 15: Estimated Tax Payment – Third quarter 2025 estimated tax payments are due.
Sep 15: Extended S-Corporation and Partnership Returns Due – If an extension was filed, this is the deadline for S-corporations and partnerships to submit 2024 tax returns.

Oct 15: Extended Individual and Corporation Tax Returns Due – Deadline for individual tax returns (Form 1040) and C-corporation returns (Form 1120) if an extension was filed.

Dec 16: Extended Corporation Tax Returns for Fiscal Year Filers – Certain C-corporations that follow a fiscal year-end may have their extended tax returns due in December.
Dec 31: Last Day for Year-End Transactions – Last day to make tax-deductible charitable contributions and complete other year-end tax planning moves for 2025.