January


Date
Description
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
Description
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
Description
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
Description
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
Description
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
Description
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
Description
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
Description
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
Description
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
Description
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

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