Calendar of Deadlines
Stay on top of your tax responsibilities with our easy-to-follow tax deadline calendar. We’ve outlined the most important IRS and state tax due dates for individuals and businesses so you can plan ahead and avoid surprises. Refer to the calendar below to stay informed and file on time all year long.
*this calendar is not an exhaustive list of the deadlines. To view full list of deadlines please go to: https://www.irs.gov/businesses/small-businesses-self-employed/first-quarter-tax-calendar
January
Important tax deadlines and dates
*this calendar is not an exhaustive list of the deadlines. To view full list of deadlines please go to: https://www.irs.gov/businesses/small-businesses-self-employed/first-quarter-tax-calendar
| Date |
|
|
|---|---|---|
| 1/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during Dec 2024 | |
| 1/15/2025 | Individuals: Pay the final installment of your 2024 estimated tax - use Form 1040-ES. | |
| 1/31/2025 | File Form 720 for the fourth quarter of 2024. | |
| 1/31/2025 | Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 15th (see Form 1040-ES) | |
| 1/31/2025 | Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2024. Employers: Furnish Form W-2 to employees who worked for you in 2024 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2024. | |
| 1/31/2025 | File Form 1099-NEC for nonemployee compensation paid in 2024, see instructions. | |
| 1/31/2025 | Deposit any FUTA tax owed through Dec 2024. | |
| 1/31/2025 | File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
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February
| Date |
|
|
|---|---|---|
| 2/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during Jan. | |
| 2/10/2025 | File Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. | |
| 2/18/2025 | File a new Form W-4 if you claimed exemption from income tax withholding in 2024. | |
| 2/18/2025 | Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. | |
| 2/18/2025 | Deposit payroll tax for Jan if the monthly deposit rule applies. | |
| 2/18/2025 | Begin withholding on employees who claimed exemption from withholding in 2024 but did not file a W-4 to continue withholding exemption in 2025. | |
| 2/28/2025 | File paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS | |
| 2/28/2025 | File Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2024. | |
| 2/28/2025 | File Form 2290 and pay the tax for vehicles first used in January. | |
| 2/28/2025 | File Form 8027 if you are a large food or beverage establishment. | |
| 2/28/2025 | File Form 730 and pay the tax on wagers accepted during January. |
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March
| Date |
|
|
|---|---|---|
| 3/3/2025 | Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals. | |
| 3/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during February. | |
| 3/17/2025 | Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients. | |
| 3/17/2025 | Deposit payroll tax for Feb if the monthly deposit rule applies. | |
| 3/17/2025 | S Corp: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar yr. 2025. | |
| 3/17/2025 | Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004. | |
| 3/31/2025 | Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922 & 8027 | |
| 3/31/2025 | File Form 2290 and pay the tax for vehicles first used in February. | |
| 3/31/2025 | File Form 730 and pay the tax on wagers accepted during February. |
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April
| Date |
|
|
|---|---|---|
| 4/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during March. | |
| 4/15/2025 | Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2025 estimated tax - Use Form 1040-ES. | |
| 4/15/2025 | Household Employers: File Sch. H with Form 1040 if you paid $2,700 or more to a household employee. | |
| 4/15/2025 | Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. | |
| 4/15/2025 | File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/24 | |
| 4/15/2025 | Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax - see Pub. 542 and EFTPS. | |
| 4/15/2025 | Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due. | |
| 4/15/2025 | Individuals and calendar year-end Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities. | |
| 4/15/2025 | Nonresident alien individuals who received wages as employes subjects to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868. | |
| 4/15/2025 | Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. | |
| 4/17/2025 | Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension. | |
| 4/30/2025 | File Form 720 for the first quarter. | |
| 4/30/2025 | File Form 2290 and pay the tax on vehicles first used in March. | |
| 4/30/2025 | Employers: File Form 941 for the first quarter. | |
| 4/30/2025 | Deposit FUTA tax owed through Mar if more than $500. | |
| 4/30/2025 | File Form 730 and pay the tax on wagers accepted during March. |
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May
| Date |
|
|
|---|---|---|
| 5/12/2025 | Employers: Employees are required to report to you tips of $20 or more earned during April. | |
| 5/12/2025 | File Form 941 for the first quarter if you timely deposited all required payments. | |
| 5/15/2025 | File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/24. | |
| 5/15/2025 | File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction). | |
| 5/15/2025 | File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2025 |
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June
| Date |
|
|
|---|---|---|
| 6/2/2025 | File Form 730 and pay the tax on wagers accepted during April. | |
| 6/2/2025 | File Form 2290 and pay the tax for vehicles first used during April. | |
| 6/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during May. | |
| 6/16/2025 | Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax. | |
| 6/16/2025 | Individuals: Pay the second installment of 2025 estimated tax - Use Form 1040-ES. | |
| 6/16/2025 | Corporations: Deposit the second installment of your 2025 estimated tax - see Pub. 542 and EFTPS. | |
| 6/16/2025 | Deposit payroll tax for May if the monthly deposit rule applies. | |
| 6/16/2025 | Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico. | |
| 6/16/2025 | Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. | |
| 6/16/2025 | Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868 | |
| 6/17/2025 | Individuals living outside the U.S.: File Form 3520. For automatic 4 month extension, file an income tax return extension, Form 4868 | |
| 6/17/2025 | Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. | |
| 6/30/2025 | File Form 730 and pay the tax on wagers accepted during May. | |
| 6/30/2025 | File Form 2290 and pay the tax for vehicles first used during May. |
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July
| Date |
|
|
|---|---|---|
| 7/1/2025 | File Form 11-C to register and pay annual tax if you are in the business of taking wagers. | |
| 7/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during June. | |
| 7/31/2025 | Deposit FUTA owed through June if more than $500. | |
| 7/31/2025 | File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan. See Form 5500 Corner on IRS for Information. | |
| 7/31/2025 | File Form 720 for the second quarter. | |
| 7/31/2025 | File Form 730 and pay the tax on wagers accepted during June. | |
| 7/31/2025 | File Form 2290 and pay the tax for vehicles first used during June. | |
| 7/31/2025 | File Form 941 for the second quarter. |
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August
| Date |
|
|
|---|---|---|
| 8/11/2025 | Employers: Employees are required to report to you tips of $20 or more earned during July. | |
| 8/11/2025 | File Form 941 for the second quarter if you timely deposited all required payments. | |
| 8/15/2025 | File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2025. |
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September
| Date |
|
|
|---|---|---|
| 9/2/2025 | File Form 730 and pay tax on wagers accepted during July. | |
| 9/2/2025 | File Form 2290 and pay the tax for vehicles first used during July. | |
| 9/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during August. | |
| 9/15/2025 | Corporations: File calendar year Form 1120S if you timely requested a 6-month extension | |
| 9/15/2025 | Corporations: Deposit the third installment of your 2025 estimated tax - see Pub. 542 and EFTPS. | |
| 9/15/2025 | Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension. | |
| 9/15/2025 | Individuals: Pay the third installment of your 2025 estimated tax - Use Form 1040-ES. | |
| 9/15/2025 | Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required. | |
| 9/15/2025 | Withholding Agent: File calendar year Form 1042 if you timely requested a 6-month extension. | |
| 9/15/2025 | Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension. | |
| 9/15/2025 | Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. | |
| 9/15/2025 | Partnerships: File Form 8813 quarterly payment voucher and pay any tax due. | |
| 9/15/2025 | Foreign Trusts with a U.S. Owner: File calendar year Form 3520-A if you timely requested a 6-month extension. | |
| 9/30/2025 | File Form 730 and pay tax on wagers accepted during August. | |
| 9/30/2025 | File Form 2290 and pay the tax for vehicles first used during August. |
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October
| Date |
|
|
|---|---|---|
| 10/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during September. | |
| 10/15/2025 | Nonresident alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868. | |
| 10/15/2025 | Individuals: File Form 1040 if you timely requested a 6-month extension. | |
| 10/15/2025 | Individuals and calendar year-end Entities: File Form 3520 if you timely requested a 4 or 6-month extension. | |
| 10/15/2025 | Corporations: File calendar year Form 1120 if you timely requested a 6-month extension. | |
| 10/31/2025 | File Form 2290 and pay the tax for vehicles first used during September. | |
| 10/31/2025 | File Form 941 for the third quarter. | |
| 10/31/2025 | File Form 720 for the third quarter. | |
| 10/31/2025 | File Form 730 and pay tax on wagers accepted during September. | |
| 10/31/2025 | Deposit FUTA owed through Sep if more than $500. |
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November
*this calendar is not an exhaustive list of the deadlines. To view full list of deadlines please go to: https://www.irs.gov/businesses/small-businesses-self-employed/first-quarter-tax-calendar
January
Date
Important tax deadlines and dates
Description
1/10/2025
Employers: Employees are required to report to you tips of $20 or more earned during Dec 2024
Individuals: Pay the final installment of your 2024 estimated tax - use Form 1040-ES.
1/15/2025
1/31/2025
File Form 720 for the fourth quarter of 2024.
1/31/2025
Individuals: File your tax return if you did not pay your last installment of estimated tax by Jan 15th (see Form 1040-ES)
1/31/2025
Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2024. Employers: Furnish Form W-2 to employees who worked for you in 2024 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2024.
1/31/2025
File Form 1099-NEC for nonemployee compensation paid in 2024, see instructions.
1/31/2025
Deposit any FUTA tax owed through Dec 2024.
1/31/2025
File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.
February
Date
Description
1/10/2025
Employers: Employees are required to report to you tips of $20 or more earned during Dec 2024