Tax Due Dates
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January 2025
January 10
Individuals – Report December 2024 tip income of $20 or more to employers (Form 4070).
January 15
Employers – Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies.
Individuals – Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
January 31
Employers – File 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
Employers – File a 2024 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all of the associated taxes due weren’t deposited on time and in full
Employers – Provide 2024 Form W-2 to employees.
Businesses – Provide Form 1098, Form 1099-MISC (except for those that have a February 18 deadline), Form 1099-NEC and Form W-2G to recipients.
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 15 installment of estimated taxes.
Individuals – Report December 2024 tip income of $20 or more to employers (Form 4070).
January 15
Employers – Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies.
Individuals – Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
January 31
Employers – File 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
Employers – File a 2024 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all of the associated taxes due weren’t deposited on time and in full
Employers – Provide 2024 Form W-2 to employees.
Businesses – Provide Form 1098, Form 1099-MISC (except for those that have a February 18 deadline), Form 1099-NEC and Form W-2G to recipients.
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 15 installment of estimated taxes.
March 2025
March 10
Individuals – Report February tip income of $20 or more to employers (Form 4070).March 17
Employers – Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies
Calendar-year partnerships – File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).
Calendar-year S corporations – File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.
Individuals – Report February tip income of $20 or more to employers (Form 4070).March 17
Employers – Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies
Calendar-year partnerships – File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004).
Calendar-year S corporations – File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due.
May 2025
May 12
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
Individuals – Report April tip income of $20 or more to employers (Form 4070).May 15
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) – File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
Calendar-year exempt organizations – File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.
Employers – Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
Individuals – Report April tip income of $20 or more to employers (Form 4070).May 15
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) – File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
Calendar-year exempt organizations – File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.
Employers – Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
July 2025
July 10
Individuals – Report June tip income of $20 or more to employers (Form 4070).
July 15
Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 31
Employers – File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Individuals – Report June tip income of $20 or more to employers (Form 4070).
July 15
Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 31
Employers – File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
September 2025
September 10
Individuals – Report August tip income of $20 or more to employers (Form 4070).
September 15
Employers – Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
Calendar-year partnerships – File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.
Calendar-year S corporations – Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year S corporations – File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year corporations – Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals – Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
Calendar-year trusts and estates – File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
Individuals – Report August tip income of $20 or more to employers (Form 4070).
September 15
Employers – Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
Calendar-year partnerships – File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.
Calendar-year S corporations – Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year S corporations – File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year corporations – Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals – Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
Calendar-year trusts and estates – File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
November 2025
November 10
Individuals – Report October tip income of $20 or more to employers (Form 4070).
November 17
Calendar-year exempt organizations – File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.
Employers – Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
Individuals – Report October tip income of $20 or more to employers (Form 4070).
November 17
Calendar-year exempt organizations – File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.
Employers – Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
February 2025
February 10
Employers – File a 2024 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
Individuals – Report January tip income of $20 or more to employers (Form 4070).
February 18
Employers – Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.
Businesses – Provide 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.
Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2024.February 28
Businesses – File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic filers can defer filing to April 1.)
Employers – File a 2024 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full.
Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all associated taxes due were deposited on time and in full.
Individuals – Report January tip income of $20 or more to employers (Form 4070).
February 18
Employers – Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies.
Businesses – Provide 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.
Individuals – File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2024.February 28
Businesses – File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic filers can defer filing to April 1.)
April 2025
April 1
Employers – Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2GApril 10
Individuals – Report March tip income of $20 or more to employers (Form 4070).April 15
Employers – Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.
Calendar-year corporations – Pay the first installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Calendar-year corporations – File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.
Calendar-year trusts and estates – File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.
Household employers – File Schedule H, if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.
Individuals – File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
Individuals – Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).
Individuals – Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.
Individuals – Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Employers – Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2GApril 10
Individuals – Report March tip income of $20 or more to employers (Form 4070).April 15
Employers – Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.
Calendar-year corporations – Pay the first installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Calendar-year corporations – File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.
Calendar-year trusts and estates – File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.
Household employers – File Schedule H, if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.
Individuals – File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
Individuals – Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).
Individuals – Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.
Individuals – Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
June 2025
June 10
Individuals – Report May tip income of $20 or more to employers (Form 4070).
June 16
Employers – Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
Calendar-year corporations – Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals – Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Individuals – File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
Individuals – Report May tip income of $20 or more to employers (Form 4070).
June 16
Employers – Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
Calendar-year corporations – Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals – Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
Individuals – File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
August 2025
August 11
Individuals – Report July tip income of $20 or more to employers (Form 4070).
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
August 15
Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
Individuals – Report July tip income of $20 or more to employers (Form 4070).
Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
August 15
Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
October 2025
October 10
Individuals – Report September tip income of $20 or more to employers (Form 4070).
October 15
Employers – Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
Calendar-year C corporations – Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year C corporations – File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Individuals – File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
Individuals – Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
Calendar-year bankruptcy estates – File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 31
Employers – Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
Individuals – Report September tip income of $20 or more to employers (Form 4070).
October 15
Employers – Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
Calendar-year C corporations – Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year C corporations – File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Individuals – File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
Individuals – Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
Individuals – File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
Calendar-year bankruptcy estates – File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 31
Employers – Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
December 2025
December 10
Individuals – Report November tip income of $20 or more to employers (Form 4070).
December 15
Employers – Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
Calendar-year corporations – Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals – Report November tip income of $20 or more to employers (Form 4070).
December 15
Employers – Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
Employers – Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
Calendar-year corporations – Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
