2025 TAX CALENDAR

 

JANUARY

15 – Fourth quarter 2024 estimated tax due. Use Form 1040-ES.

31 - Deadline for employers to provide copies of Forms W-2 and 1099 for 2024 to employees.

31 - Deadline for submitting 1099 forms for independent contractors both to the service provider and the IRS.

​

MARCH

15 – Deadline for 2024 corporate tax returns (Forms 1120 and 1120-S) and partnership returns, or to request an extension using Form 7004.

 

APRIL

15 – Deadline to file 2024 individual income tax returns (Form 1040, 1040A, or 1040EZ) and any taxes owed, or to file for an automatic 6-month extension.

15 – Last day to contribute to a traditional IRA, Roth IRA, or SEP-IRA for the 2021 tax year.

15 – First quarter 2025 estimated tax due. Use Form 1040-ES.

15 – Deadline to file 2024 trust tax returns (Form 1041) or to request an automatic extension.

 

JUNE

15 – Deadline for U.S. citizens living abroad to file individual tax returns, or to request a 4-month extension (Form 4868).

15 – Second quarter 2025 estimated tax due. Use Form 1040-ES.

 

SEPTEMBER

15 – Third quarter 2025 estimated tax due. Use Form 1040-ES.

 

OCTOBER

1 – Deadline for existing employers to establish a SIMPLE IRA plan.

15 – If you were given a 6-month extension to file your income tax return for 2024, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

15 – Final deadline to file 2024 partnership tax return if you were given a 6-month extension.

​

DECEMBER

31 - Deadline to make employee contribution to individual 401k plan.

 

JANUARY 2026

15 – Fourth quarter 2025 estimated tax due. Use Form 1040-ES.