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Tax Calendar 2025:
Important IRS Tax Deadlines

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Tax Calendar for 2025

If you were wondering, "What are the taxes due dates this year?" you found the right article. Missing a deadline might be a diligent taxpayer’s worst nightmare, but it’s a scenario that’s far from unrealistic, given how confusing the tax calendar might get. Luckily, you can read this guiding article to learn the IRS deadline 2025 rules for the taxes that apply to you and avoid confusion.

This section contains a list of the US tax filing deadline dates, with personal and corporate tax categories to be reported by each respective date.

A Comprehensive Guide to Tax Dates and Deadlines for 2025

For those managing personal or corporate taxes, it's crucial to be aware of the important dates and deadlines for the year 2025. These dates can vary depending on whether you are an individual filer or a business entity.

The compiled list below includes the majority of tax matters pertinent to individuals and companies, however, it may not cover everything. It serves as a helpful guide, but it’s paramount to reach out to your tax advisor or the IRS for assurance you don't overlook a deadline unique to your situation.

In addition, IRS has an elaborate tax calendar (Publication 509) that provides a comprehensive list of all the tax deadlines, including those for excise tax obligations and payroll tax deposit deadlines which might apply to your business.

It's also worth noting that tax due dates are generally extended for businesses and individuals who are located in areas deemed as disaster areas by the federal government, such as regions affected by floods, fires, or hurricanes. The IRS offers detailed information on which zones are identified as disaster areas, including any applicable relief measures and postponed tax deadline 2025.

Key 2025 Tax Deadlines for Individual Filers, Single-Member LLCs, and Sole Proprietors

This guide outlines the important taxes due 2025 for individual filers, including self-employed individuals, independent contractors, gig workers, employees, and retirees.

January Tax Deadlines

Monthly (10th of each month, starting Jan)
  • Report any tips of $20 or more from the previous month to your employer, as tips are considered income and are subject to both income and payroll taxes.
January 15
Important Due Dates
  • Final date to pay estimated taxes for the fourth quarter of 2024 (covering Oct. 1, 2024, to Dec. 31, 2024). Estimated taxes are generally required for individuals with income not subject to withholding, including interest, rent, and self-employment earnings.
Between January 15 and January 31
  • The IRS will begin accepting 2024 federal income tax returns. The exact start date will be announced in early January
January 31
Important Due Dates
  • Deadline for employers to send Form W-2 to employees who worked in 2024. Other informational forms, such as Form 1099-INT (for interest earned), Form 1099-NEC (for payments to independent contractors), and Form 1099-K (transaction records from payment platforms), must also be sent by this date
  • Also, on this day Form 1099-NEC should be submitted to both recipients and the IRS
  • The deadline to provide recipients with their Form 1099 MISC copies is also January 31.

February Tax Deadline

February 18
  • Last day to reclaim exemption from withholding. If you claimed exemption in 2024 and wish to continue, you need to submit an updated Form W-4 to your employer. Without an updated form, your employer may withhold taxes at the highest rate.

April Tax Deadlines

April 1
  • Final date to take a required minimum distribution (RMD) from retirement accounts if you turned 73 in 2024. Failing to take your RMD by this date incurs a 25% excise tax on the missed amount.
April 15
Important Due Dates
  • This is the tax filing deadline for individuals to and submit a 2024 Form 1040 or Form 1040-SR, along with any taxes owed.
  • And the last day to automatically receive a 6-month extension for filing, submit Form 4868 and pay an estimated amount of tax owed to avoid penalties and interest.
  • It is also the deadline for making IRA and HSA contributions for 2024, as well as for the first estimated tax payment for 2025.
  • Self-employed individuals must estimate their income for the year to determine their IRS payment, and Form 1040-ES should be used for estimated payments. If you overestimate your taxes, you may request a refund or apply the excess to your 2026 quarterly taxes.
  • Last day to file 2021 tax returns if you didn’t file earlier and are due a tax credit or refund. After this date, any refund will revert to the IRS.

June Tax Deadlines

June 16
  • Deadline for U.S. citizens and permanent residents residing abroad as of April 15, 2025, to file 2024 income tax returns. Individuals applying for an extension should file Form 4868.
  • This date is also when the estimated tax payment for the second quarter of 2025 is due.

September Tax Deadlines

September 15
  • Deadline for the estimated tax payment for the third quarter of 2025.

October Tax Deadlines

October 15
Important Due Dates
  • Final date for filing 2024 income tax returns(Form 1040 or Form 1040-SR) for individuals who received an extension

December Tax Deadlines

December 31
  • Deadline for individuals who turned 73 in any year prior to 2025 to take their RMDs for 2025. Those who turn 73 in 2025 have until April 1, 2026.
  • This date is also the last day to make charitable donations if you wish to claim a deduction on your 2025 tax return due in April 2026, as well as the final day to contribute to employer-sponsored retirement plans like a 401(k), with a maximum contribution limit of $23,500 for 2025

January Tax Deadlines

January 15, 2026
  • Deadline for paying estimated tax for the fourth quarter of 2025

Tax Filing Deadline 2025 Every Business Should Mark: Insights for Multi-Member LLCs, S and C Corporations, Partnerships

Here is a summary of the tax deadlines for various businesses, including corporations, LLCs, and partnerships.

January Tax Deadlines

January 31
Important Due Dates
  • This is W-2 forms submission deadline for businesses to provide form W-2 to employees and to send informational returns to most vendors. So, this is the form 1099-NEC submission deadline, as well as Form 1099-INT, which reports payments made through 2024
  • By January 31, an employer must file Form 943 if they did not make timely federal tax deposits or if they paid $150 or more in cash wages to agricultural employees during the year. Also, Form 943 can be filed by February 10 for employers who have made all required tax deposits on time
  • Form 944, must be field by January 31. However, if you opt to make monthly deposits, the IRS has extended the filing deadline to February 10 (or the next business day if the 10th falls on a weekend or holiday).

February Tax Deadline

February 18
February 28
  • Deadline for submitting Form 1099-MISC by paper to the IRS. If filing electronically, the deadline extends to March 31, 2025.

March Tax Deadlines

March 17
  • Last day for multi-member LLCs, partnerships, and S Corporations to distribute tax Schedule K-1 to all owners.
  • This is also the deadline for multi-member LLCs and partnerships to file their 2024 income tax returns using Form 1065 and for S Corporations to file using Form 1120-S. If your business follows a fiscal year, the income tax return deadline is typically the 15th day of the third month following the end of your tax year.
  • Additionally, this is the final day for S Corporations, multi-member LLCs, and partnerships to request a six-month automatic extension by filing Form 7004.
March 31
Important Due Dates
  • Electronic filing deadline for form 1099-MISC. Note that the due dates for filing with the IRS differ from the deadline to provide recipients with these forms, which remains January 31.

April Tax Deadlines

April 15
Important Due Dates
  • Deadline for C Corporations to file their 2024 income tax returns using Form 1120 and settle any taxes owed. If a C Corporation requires a six-month automatic extension, Form 7004 must be filed by this date, along with estimated taxes.
  • This date also marks the last day to file taxes 2024 for corporations for their first quarter 2025 estimated income tax deposit.
April 30
  • Due date for businesses with employees to file the first quarter 2025 payroll tax return using Form 941.

June Tax Deadlines

June 16
  • Last day for corporations to make their second quarter 2025 estimated income tax payment.

July Tax Deadlines

July 31
  • Due date for businesses with employees to file the second quarter 2025 payroll tax return using Form 941.

September Tax Deadlines

September 15
  • Deadline for extended partnership, multi-member LLCs, and S Corporation income tax returns for businesses that timely filed for extensions.
  • Also, the last date for corporations to make their third installment of 2025 estimated income tax.

October Tax Deadlines

October 15
Important Due Dates
  • Deadline for extended C Corporation income tax returns (Form 1120)
October 31
  • Due date for businesses with employees to file the third quarter 2025 payroll tax return using Form 941.

December Tax Deadlines

December 15
  • Last day for corporations to make their fourth installment of 2025 estimated income tax.

February Tax Deadlines

February 2, 2026
  • Due date for businesses with employees to file the fourth quarter 2025 payroll tax return using Form 941, as well as for filing the 2025 tax year federal unemployment tax return using Form 940.

IRS Forms Required for Individuals

If you're a US citizen or permanent resident employed in the US, you typically need to file Form 1040, Form1040-SR, or Schedule SE (Form 1040) an individual tax return, under the following conditions:

  • Your gross income is $15,000 or more,
  • Your net earnings from self-employment exceed $400, or
  • Specific situations mandate filing.

IRS Forms Required for C Corporations

C Corporations are required to file their annual income tax returns using Form 1120. They must also deposit income taxes electronically via the Electronic Federal Tax Payment System (EFTPS).

IRS Forms Required for LLCs

The necessary IRS forms for LLCs vary depending on whether the LLC is single-member or multi-member and whether it is taxed as a partnership, corporation, or sole proprietorship. Refer to the respective sections below for more information on each option.

IRS Forms Required for Sole Proprietors and Single-Member LLCs

Sole proprietors and single-member LLCs should use Schedule C (Form 1040) to complete their annual income tax returns.

IRS Forms Required for Partnerships and Multi-Member LLCs

Partnerships must file their annual income tax returns using Form 1065. Similarly, unless a multi-member LLC elects to be taxed as an S Corporation (by submitting Form 2553) or as a C Corporation (by submitting Form 8832), it is treated as a partnership by the IRS, requiring it to file Form 1065 for its annual tax returns.

IRS Forms Required for S Corporations

S Corporations should file their annual income tax returns using Form 1120-S.

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What Happens if I Miss the Deadline?

Missing the deadline for filing your return triggers immediate accrual of penalties and interest on any taxes owed. To minimize these charges, it is advisable to file as soon as possible. If you're expecting a refund, there is generally no penalty for filing late.

Taxpayers who have consistently filed and made payments on time over the past three years may qualify for penalty relief, provided they meet certain criteria, including arranging payment for any taxes due. The penalty for late filing is 5% of the unpaid taxes for each month the return is late, capped at 25%. If your filing is more than 60 days late, the minimum penalty is $485 or the total unpaid tax amount, whichever is less.

Does the form need to be received by the due date, or is a postmark sufficient?

For the IRS to consider your return filed on time, the envelope must meet the following criteria:

  • Properly addressed
  • Sufficient postage
  • Postmarked by the due date

Therefore, it doesn't matter when the IRS receives your forms, but ensure you have proof of mailing by the due date in case of any issues. If you submit your return electronically, it must be transmitted and accepted by the IRS by 11:59 PM in your local time zone.

Is the Federal Tax Deadline the Same as the State Deadline?

The federal tax deadline differs from the state tax deadline. While every taxpayer across the United States follows the same federal tax deadline, state tax deadlines can vary. However, many states align their deadlines with the federal schedule. To ensure timely filing, it's important to verify your specific state's tax filing deadlines with the Department of Revenue. Keep in mind that nine states do not levy personal income taxes, and three states do not impose a corporate income tax. 

States Without Individual Income Tax:

  • Alaska
  • Florida
  • Nevada
  • New Hampshire (only taxes dividend and interest income)
  • South Dakota
  • Tennessee
  • Texas
  • Washington
  • Wyoming

States Without Corporate Income Tax:

  • Nevada
  • South Dakota
  • Wyoming

Don't worry about when tax deadline 2024 calendar comes, because with the tax preparation checklist and the ease of filling out and submitting through the PDFLiner site, you'll be able to handle it easily!

Frequently Asked Questions

Does the tax deadline include payment obligations?

Yes, all taxes for 2024 are due by the original filing deadline. If taxes are not paid by this date, interest and potential penalties will apply. Even if you request a filing extension, your tax payment is still required by the original deadline. Remember, an extension applies only to filing, not to payment.

What if I can't afford to pay?

If you cannot pay the full amount by the deadline, pay what you can and apply for an online payment plan. When under an approved payment plan, the IRS generally cannot seize your assets. The payment plans include:

  • Short-term plan: Available if you owe less than $100,000, allowing up to 180 days for full payment.
  • Long-term plan: Applicable for balances under $50,000, permitting up to 72 months to settle.

Direct debits are convenient for regular payments and required for balances over $25,000. Keep in mind that interest and penalties for late payments will accumulate, but establishing a payment plan reduces the failure-to-pay penalties by 50%.

How can I apply for an extension?

To apply for an extension, you have two options. First, you can make an online payment for taxes owed, ensuring to check the box indicating it’s part of an extension request. Alternatively, you can apply through the mail or electronically using tax software or by consulting your tax professional, using Form 4868. Keep in mind that irrespective of requesting an extension, the IRS expects your taxes to be paid by April 15.

On what day can I file a tax return for the previous year?

You can start submitting your tax returns for the previous year in late January. The IRS typically announces the official start of the tax filing season during the first two weeks of January. For example, in 2024, the IRS announced on January 8 that tax filing would commence on January 29. You can check the IRS Newsroom for these announcements as they are made.

When do taxpayers need to file a report on foreign bank accounts in 2025?

Taxpayers who have financial interests in or signature authority over foreign bank accounts must file the Report of Foreign Bank and Financial Accounts (FBAR) by April 15, 2025, for calendar year 2024. However, the IRS grants an automatic extension to October 15, 2025, for those who miss the initial deadline.

What are the deadlines for applying for an installment agreement with the IRS in 2025?

If you anticipate difficulty in paying your 2024 tax bill by the April 15, 2025, deadline, you can apply for an IRS installment agreement, which allows you to pay your tax debt over time. While there isn’t a strict deadline to apply, it’s advisable to request an agreement as soon as you know you’ll need it in order to minimize penalties and interest.

What are the deadlines for students or educational institutions working with tax forms in 2025?

Educational institutions must issue Form 1098-T to students by January 31, 2025, providing details on tuition payments and related expenses. This form is crucial for students or their families to claim education-related tax credits or deductions on their tax returns by the April 15 deadline. Students should also keep track of their educational expenses throughout the year to make the most of available tax benefits.

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