January 2025
📅 January 15 – Q4 2024 Estimated Tax Payment Due (Individuals & Businesses)
📅 January 31 –
- Employers: Deadline to send W-2 forms to employees and 1099-NEC to independent contractors.
- Businesses: File Form 941 (Quarterly Federal Tax Return) for Q4 2024.
- File 1099-NEC forms electronically with the IRS (for non-employee compensation).
February 2025
📅 February 17 –
- Individuals claiming exemption from 2024 withholding must file a new W-4 form.
- Brokers & Payers: Deadline to send Form 1099-B, 1099-S, and 1099-MISC for certain payments.
March 2025
📅 March 17 –
- S-Corporations (Form 1120-S) and Partnerships (Form 1065) tax return due or file for a 6-month extension.
- Deadline to send K-1s (Schedule K-1) to partners/shareholders.
April 2025
🚨 Major Tax Deadline 🚨
📅 April 15 –
- Individuals: File 2024 income tax return (Form 1040) or request a 6-month extension (Form 4868).
- C-Corporations: File 2024 corporate tax return (Form 1120) or request an extension.
- First Quarter (Q1) 2025 Estimated Tax Payment Due (Self-employed & businesses).
- Deadline to contribute to IRA (Traditional & Roth) and HSA for 2024.
📅 April 30 – Employers: File Form 941 for Q1 2025 (Payroll taxes).
May 2025
No major deadlines.
June 2025
📅 June 16 – Q2 2025 Estimated Tax Payment Due (Self-employed & businesses).
July 2025
📅 July 31 – Employers: File Form 941 for Q2 2025 (Payroll taxes).
September 2025
📅 September 15 –
- Q3 2025 Estimated Tax Payment Due.
- Extended deadline for S-Corporation & Partnership returns (Filed Form 7004 in March).
October 2025
📅 October 15 – Final deadline for extended Individual (1040) and C-Corporation (1120) tax returns.
📅 October 31 – Employers: File Form 941 for Q3 2025 (Payroll taxes).
November 2025
No major deadlines.
December 2025
📅 December 15 – Q4 2025 Estimated Tax Payment Due (for corporations on a fiscal calendar).
📅 December 31 – Deadline for:
- Last-minute charitable contributions to reduce 2025 tax burden.
- Required Minimum Distributions (RMDs) for retirees age 73+.
Recurring Deadlines
📌 Payroll Tax Deposits: Due either monthly or semi-weekly depending on your frequency.
📌 Sales Tax: Due dates vary by state and business structure.