TAX DUE DATES

 TAX DUE DATES (Updated for 2025)

Below are the key tax deadlines for 2025 based on IRS updates. Please note that these dates are subject to change, and you should always verify with the IRS.

January 2025

January 31, 2025

  • Form W-2: Give your employees their 2024 copies of Form W-2. If employees agreed to receive Form W-2 electronically, post it on a website and notify them of its availability.

  • Form 1099-NEC: File Form 1099-NEC for nonemployee compensation paid in 2024.

  • Form 1099-MISC: File Form 1099-MISC for miscellaneous income payments (if applicable).

  • Form 945: File Form 945 to report income tax withheld for 2024 on nonpayroll items (e.g., pensions, annuities, gambling winnings).

  • Form 941: File Form 941 for the fourth quarter of 2024 (if you deposited taxes timely and in full, the deadline is February 10, 2025).

  • Form 940: File Form 940 for 2024 Federal Unemployment Tax (FUTA) (if you deposited taxes timely and in full, the deadline is February 10, 2025).

January 15, 2025

  • Estimated Tax Payment: Individuals must make the final installment of their 2024 estimated tax payment using Form 1040-ES.

February 2025

February 10, 2025

  • Form 941: File Form 941 for the fourth quarter of 2024 (if you deposited taxes timely and in full by January 31, 2025).

  • Form 940: File Form 940 for 2024 (if you deposited taxes timely and in full by January 31, 2025).

  • Form 945: File Form 945 for 2024 (if you deposited taxes timely and in full by January 31, 2025).

February 28, 2025

  • Paper Filing of Forms 1099: File paper Forms 1099 (except Form 1099-NEC) with the IRS.

  • Forms 1094-C and 1095-C: Large employers must file paper Forms 1094-C and 1095-C with the IRS.

March 31, 2025

  • Electronic Filing of Forms 1099: File Forms 1099 (except Form 1099-NEC) electronically with the IRS.

  • Forms 1094-C and 1095-C: Large employers must file Forms 1094-C and 1095-C electronically with the IRS.

March 2025

March 15, 2025

  • Partnerships: File Form 1065 for the 2024 tax year. Provide each partner with a copy of Schedule K-1.

  • S Corporations: File Form 1120S for the 2024 tax year. Provide each shareholder with a copy of Schedule K-1.

March 31, 2025

  • Electronic Filing of Forms 1099: File Forms 1099 (except Form 1099-NEC) electronically with the IRS.

April 2025

April 15, 2025

  • Individuals: File Form 1040 or Form 1040-SR for the 2024 tax year and pay any tax due.

  • Corporations: File Form 1120 for the 2024 tax year and pay any tax due.

  • First Quarter Estimated Tax Payment: Individuals and corporations must make their first installment of 2025 estimated tax payments.

April 30, 2025

  • Form 941: File Form 941 for the first quarter of 2025.

May 2025

May 15, 2025

  • Exempt Organizations: File Form 990 for tax-exempt organizations for the 2024 tax year.

June 2025

June 15, 2025

  • Second Quarter Estimated Tax Payment: Individuals and corporations must make their second installment of 2025 estimated tax payments.

September 2025

September 15, 2025

  • Third Quarter Estimated Tax Payment: Individuals and corporations must make their third installment of 2025 estimated tax payments.

  • Partnerships and S Corporations: File extended Form 1065 or Form 1120S for the 2024 tax year.

October 2025

October 15, 2025

  • Individuals: File extended Form 1040 or Form 1040-SR for the 2024 tax year.

December 2025

December 15, 2025

  • Fourth Quarter Estimated Tax Payment: Corporations must make their final installment of 2025 estimated tax payments.

Note: If any due date falls on a weekend or federal holiday, the deadline is extended to the next business day.