Tax Calendar 2025: Key Deadlines for Individuals and Businesses

Stay ahead of your tax obligations in 2025 with our comprehensive tax calendar, tailored for individuals and business owners. Missing a deadline can lead to penalties and added stress—let this guide keep you on track.

Source: IRS.gov, TaxFoundation.org

  • January 15

    April 15

    • Individual Tax Returns (Form 1040) Due. File your federal income tax return or request an extension by this date.

    • Contributions to IRAs and HSAs for 2024 are also due.

    June 16

    • 2nd Quarter Estimated Tax Payment Due. Make your estimated tax payment for income received between April and May.

    September 15

    • 3rd Quarter Estimated Tax Payment Due. Make your estimated tax payment for income received between June and August.

    October 15

    • Final Deadline for Extended Individual Tax Returns. If you filed for an extension, this is the last day to submit your Form 1040.

    December 31

    • Last Day for Tax-Deductible Contributions; RMDs (Required Minimum Distributions) Due.

    • Make charitable contributions to claim them on your 2025 return.

    • Required Minimum Distributions (RMDs) for individuals aged 73 and older are also due.

  • January 15 

    • 4th Quarter Estimated Tax Payment Due (for 2024). This applies to businesses paying quarterly estimated taxes.

    January 31

    • 1099-NEC and W-2 Forms Due to Recipients. Send employee W-2 forms and contractor 1099-NEC forms by this date.

    February 28 

    • Paper Filing of Forms 1099-MISC with IRS. Deadline for businesses submitting paper versions of 1099-MISC forms.

    March 15

    • S Corporation and Partnership Returns Due. File Form 1120-S for S corporations or Form 1065 for partnerships. Deadline to submit an extension if needed.

    March 31

    • Electronic Filing of Forms 1099-MISC Due.  Deadline for e-filing 1099-MISC forms with the IRS.

    April 15

    • C Corporation Tax Returns Due. File Form 1120 or request an extension to file.

    June 16

    • 2nd Quarter Estimated Tax Payment Due. Businesses must make their second quarterly estimated payment for 2025 income.

    September 15

    • 3rd Quarter Estimated Tax Payment Due. Make your third quarterly estimated payment for 2025 income. 

    • Extended S Corporation and Partnership Returns Due. Final deadline for S corporations and partnerships on extension.

    October 15

    • Extended C Corporation Returns Due. Last day to file extended Form 1120 for C corporations.

    December 31

    • Year-End Financial Tasks. Finalize any tax-deductible contributions and complete bookkeeping tasks for the year. goes here