📆 2025 Tax Deadlines & Due Dates
Jan 10:
- Employees who receive $20 or more in tips must report them to their employer.
🔗 Pub. 531 - Reporting Tip Income
Jan 15:
- Individuals – If you did not pay your 2024 income tax through withholding or did not pay enough throughout the year, you must make your final estimated tax payment by this date. Use Form 1040-ES to calculate and submit your payment. However, you can skip this payment if you file your 2024 tax return (Form 1040 or Form 1040-SR) and pay any taxes owed in full by January 31, 2025.
Jan 27:
- Tax Season Begins – The IRS begins accepting and processing federal individual tax returns for the 2024 tax year.
Jan 31:
- 1099-NEC Filing Deadline – Report non-employee compensation paid in 2024.
🔗 Form 1099-NEC - Businesses – Provide Form 1099s to recipients for applicable payments (e.g., rent, royalties, contract labor).
🔗 General Instructions for Certain Information Returns - Individuals – If estimated taxes weren’t paid by Jan 15, filing by Jan 31 prevents late penalties.
- Quarterly Sales Tax and Use Filers (CDTFA) – Q4 2024 Sales Tax and Use Returns are due for businesses collecting sales tax.
Feb 10:
- Employees must report January tips if over $20. 🔗 Pub. 531 - Reporting Tip Income
Feb 18:
- Individuals – If you claimed exempt status on your W-4 in 2024, you must file a new Form W-4 to maintain exemption.
- Businesses – Deadline to provide Forms 1099-B, 1099-S, and certain 1099-MISC to recipients.
Feb 28:
Mar 10:
- Employees must report February tips to their employer if over $20. 🔗 Pub. 531 - Reporting Tip Income
March 17:
- S Corporation Election – Businesses that wish to become an S corporation starting in 2025 must file Form 2553 by this date. If filed late, the election will apply for 2026 instead.
- S Corporations – Businesses operating as an S corporation must file their 2024 income tax return using Form 1120-S and distribute the Schedule K-1 form to shareholders, outlining their share of income, deductions, and credits.
- Partnerships – Partnerships must file their 2024 tax return using Form 1065 and provide Schedule K-1 to each partner.
- Extension Request – An extension can be filed using Form 7004, with the final deadline for extended returns set for September 15.
March 21:
- Beneficial Ownership Information (BOI) Report Filing Deadline
- Businesses subject to the Corporate Transparency Act (CTA) must submit their BOI report to FinCEN by this date.
- This applies to corporations, LLCs, and other entities unless they qualify for an exemption.
- Reports must be filed electronically through the FinCEN BOI E-Filing System.
- Late or non-compliant filings may result in penalties.
March 31:
- Electronic Filing Deadline for Information Returns – If your business files Forms 1097, 1098, 1099 (excluding 1099-NEC), 3921, 3922, or W-2G electronically, they must be submitted by this date to the IRS. Businesses that choose to file these forms by paper had an earlier deadline of February 28.
🔗 Pub. 1220 - Electronic Filing Specifications
April 10:
- Employees must report March 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
April 15:
- Individual Tax Returns (Form 1040) – Tax returns and payments for 2024 are due unless an extension is filed using Form 4868.
- Corporations – Must file Form 1120 and make their first estimated tax payment for 2025.
- Household Employers – Those who paid $2,700 or more in wages to a household employee in 2024 must file Schedule H (Form 1040). Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.
- Quarterly Sales Tax and Use Filers (CDTFA) – Q1 2025 sales tax returns are due for businesses filing quarterly.
- IRA and HSA Contributions – This is the last day to make contributions to your Individual Retirement Account (IRA) or Health Savings Account (HSA) for the 2024 tax year.
May 10:
- Employees must report April 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
June 10:
- Employees must report May 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Jun 16:
- Individuals – Self-employed taxpayers or those with insufficient tax withholding must make their second estimated tax payment for 2025 using Form 1040-ES.
- Corporations – Deposit the second installment of estimated income tax for 2025.
- U.S. Taxpayers Abroad – If you are a U.S. citizen or resident alien residing overseas or on military duty outside the U.S., file your 2024 income tax return and pay any tax due. If you need more time to file, submit Form 4868 to request an additional 4-month extension; however, this does not extend the time to pay any taxes due.
July 10:
- Employees must report June 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
July 31:
- Quarterly Sales Tax and Use Filers (CDTFA) – Q2 2025 sales tax returns are due for businesses filing quarterly.
Aug 10:
- Employees must report July 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Sept 10:
- Employees must report August 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Sept 15:
- Corporations – Deposit the third installment of estimated income tax for 2025.
- S Corporations – If you requested a 6-month extension in March, file your 2024 tax return (Form 1120-S) and pay any remaining tax, interest, or penalties. Additionally, provide each shareholder with their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S).
- Partnerships – If you requested an extension, file your 2024 tax return (Form 1065) and distribute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) to each partner.
- Individuals – If you are not covering your 2025 tax liability through payroll withholding, make your third estimated tax payment using Form 1040-ES. For details on estimated taxes, refer to Publication 505.
Oct 10:
- Employees must report September 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Oct 15:
- Corporations – If you requested a 6-month extension in April, file your 2024 corporate income tax return (Form 1120-S) and pay any outstanding tax, interest, or penalties.
- Individuals – If you requested an extension back in April, your 2024 individual tax return (Form 1040 or Form 1040-SR) is due. Be sure to file and pay any remaining tax, interest, or penalties to avoid further charges.
Oct 31:
- Quarterly Sales Tax and Use Filers (CDTFA) – Q3 2025 sales tax returns are due for businesses filing quarterly.
Nov 10:
- Employees must report October 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Start Preparing for 1099s – November is a great time to start reviewing vendor payments to determine who will need a Form 1099-NEC or 1099-MISC in January 2026. Verify contractor W-9 forms and confirm that all payment records are accurate to prevent last-minute filing issues.
Dec 10:
- Employees must report November 2025 tips of $20 or more to their employer. 🔗 Pub. 531 - Reporting Tip Income
Dec 15:
- Corporations – Deposit the fourth installment of estimated income tax for 2025.
REMINDER - Quarterly Sales Tax and Use Filers (CDTFA) – Q4 2025 sales tax returns are due by January 31st 2026 for businesses filing Annually & Quarterly.
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