Tax Deadlines
click on the tabs to view deadlines for each month or visit here to pull other dates on the tax deadline calendar
- Friday 01/10/2025
- Tuesday 01/14/2025
- Wednesday 01/15/2025
- Individuals: Make a payment of your estimated tax for 2024 using Form 1040-ES, unless you file your 2024 return and pay all tax due by January 31, 2025.
- Farmers and fishermen: Pay your estimated tax for 2024 using Form 1040-ES. If not paid by January 15, file your 2024 return and pay all tax by March 3, 2025, to avoid an estimated tax penalty.
- Social security, Medicare, and withheld income tax (Monthly depositors): Deposit the tax for payments made in December 2024.
- Nonpayroll withholding (Monthly depositors): Deposit the tax for payments made in December 2024.
- Monday 01/27/2025
- Wednesday 01/29/2025
- Friday 01/31/2025
- Individuals who must make estimated tax payments: If you did not pay your last installment by January 15, you can file your 2024 return (Form 1040 or 1040-SR) and pay all tax due by January 31, 2025, to avoid any penalty for late payment of the last installment.
- All businesses: Give annual information statements (Forms 1099 or other) to recipients for certain payments made in 2024.
- Payers of nonemployee compensation: File Form 1099-NEC for nonemployee compensation paid in 2024.
- All employers: Give employees their copies of Form W-2 for 2024. If furnishing electronically, post on a website and notify employees.
- File Form W-3 and Copy A of all Forms W-2 issued for 2024.
- Payers of gambling winnings: If you paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
- Nonpayroll taxes (Form 945): File Form 945 to report income tax withheld for 2024; deposit or pay any undeposited tax.
- Social security, Medicare, and withheld income tax (Form 941): File Form 941 for the fourth quarter of 2024; deposit or pay any undeposited tax.
- Certain small employers (Form 944): File Form 944 for 2024; deposit or pay any undeposited tax.
- Farm employers (Form 943): File Form 943 for 2024; deposit or pay any undeposited tax.
- Federal unemployment tax (Form 940): File Form 940 for 2024; if undeposited tax is more than $500, you must deposit it.
- Excise tax returns (Form 720): File Form 720 for the fourth quarter of 2024.
- Wagering tax (Form 730): File Form 730 and pay the tax on wagers accepted during December 2024.
- Heavy highway vehicle use tax (Form 2290): File Form 2290 and pay the tax for vehicles first used in December 2024.
- Monday 02/10/2025
- Employees who work for tips: If you received $20 or more in tips during January, report them to your employer.
- File Form 945 to report income tax withheld for 2024 on all nonpayroll items if you deposited the tax timely, properly, and in full.
- File Form 941 for the fourth quarter of 2024 if you deposited the tax timely, properly, and in full.
- File Form 944 to report social security, Medicare taxes, and withheld income tax for 2024 if you deposited the tax timely, properly, and in full.
- File Form 943 to report social security, Medicare taxes, and withheld income tax for 2024 (farm employers) if you deposited the tax timely, properly, and in full.
- File Form 940 for 2024 (FUTA) if you deposited the tax timely, properly, and in full.
- Wednesday 02/12/2025
- Friday 02/14/2025
- Tuesday 02/18/2025
- Individuals: If you claimed exemption from income tax withholding last year on Form W-4, you must file a new Form W-4 by this date to continue your exemption.
- All businesses: Provide annual information statements (appropriate Form 1099) to recipients of certain payments made during 2024 (applies to Forms 1099-B, 1099-S, substitute payments in box 8 or gross proceeds in box 10 of Form 1099-MISC).
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments made in January.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in January.
- All employers: Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2024 but didn’t give you a new Form W-4.
- Wednesday 02/26/2025
- Friday 02/28/2025
- All businesses: File information returns (such as certain Forms 1099, except Form 1099-NEC) for payments made in 2024.
- Payers of gambling winnings: File Form 1096 and Copy A of all Forms W-2G issued for 2024.
- Applicable Large Employers: File paper Forms 1094-C and 1095-C with the IRS.
- Other providers of minimum essential coverage: File paper Forms 1094-B and 1095-B with the IRS.
- Large food and beverage establishment employers: File Form 8027 and Form 8027-T if you have more than one establishment.
- File Form 730 and pay the tax on wagers accepted during January.
- File Form 2290 and pay the tax for vehicles first used in January.
- Deposit regular method excise taxes for the first 15 days of February.
- Monday 03/03/2025
- Farmers and fishermen: File your 2024 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. (If you paid your 2024 estimated tax by January 15, 2025, you have until April 15, 2025 to file.)
- Health coverage reporting to employees: If you’re an Applicable Large Employer, provide Form 1095-C to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B.
- Monday 03/10/2025
- Monday 03/12/2025
- Thursday 03/14/2025
- Monday 03/17/2025
- Partnerships: File a 2024 calendar year return (Form 1065) and provide each partner with a copy of their Schedule K-1 (Form 1065), and if applicable, Schedule K-3 (Form 1065).
- S corporations: File a 2024 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), and if applicable, Schedule K-3 (Form 1120-S).
- S corporation election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2025.
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments made in February.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in February.
- Wednesday 03/26/2025
- Friday 03/28/2025
- Monday 03/31/2025
- Electronic filing: File Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G with the IRS if you file electronically.
- Electronic filing of Forms W-2G: File copies of all the Forms W-2G issued for 2024 if you file electronically.
- Electronic filing of Forms 8027: File Forms 8027 for 2024 if you file electronically.
- Electronic filing of Forms 1094-C and 1095-C (Applicable Large Employers) and Forms 1094-B and 1095-B (Other Providers of Minimum Essential Coverage).
- Wagering tax: File Form 730 and pay the tax on wagers accepted during February.
- Heavy highway vehicle use tax: File Form 2290 and pay the tax for vehicles first used in February.
- Thursday 04/10/2025
- Employees who work for tips: If you received $20 or more in tips during March, report them to your employer.
- Deposit communications and air transportation taxes under the alternative method for amounts billed or tickets sold during the first 15 days of March.
- Monday 04/14/2025
- Tuesday 04/15/2025
- Individuals: File a 2024 Form 1040 or Form 1040-SR and pay any tax due, or file Form 4868 for an automatic 6-month extension.
- Pay the first installment of 2025 estimated tax (Form 1040-ES) if you’re not paying enough through withholding.
- Household employers: File Schedule H (Form 1040) with your return if you paid cash wages of $2,700 or more in 2024.
- Corporations: File a 2024 calendar year income tax return (Form 1120) and pay any tax due, or file Form 7004 for an extension.
- Deposit the first installment of estimated income tax for 2025 (Corporations).
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for March.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in March.
- Household employers: If required, file Schedule H (Form 1040).
- Friday 04/25/2025
- Tuesday 04/29/2025
- Wednesday 04/30/2025
- Social security, Medicare, and withheld income tax: File Form 941 for the first quarter of 2025.
- Deposit any Federal unemployment (FUTA) tax owed through March if more than $500.
- File Form 720 for the first quarter of 2025.
- File Form 730 and pay the tax on wagers accepted during March.
- File Form 2290 and pay the tax for vehicles first used in March.
- Monday 05/12/2025
- Employees who work for tips: If you received $20 or more in tips during April, report them to your employer.
- See Pub. 531 for more information on how to report tips to your employer.
- Deposit communications and air transportation taxes under the alternative method for amounts billed or tickets sold during the first 15 days of April.
- Wednesday 05/14/2025
- Wednesday 05/28/2025
- Thursday 05/29/2025
- Monday 06/02/2025
- Payment of Wagering and Heavy Highway Vehicle Use Taxes
- File Form 730 and pay the tax on wagers accepted during April.
- File Form 2290 and pay the tax for vehicles first used in April.
- Tuesday 06/10/2025
- Employees who work for tips: If you received $20 or more in tips during May, report them to your employer.
- See Pub. 531 for more information on how to report tips to your employer.
- Wednesday 06/11/2025
- Friday 06/13/2025
- Monday 06/16/2025
- Individuals (U.S. citizens or resident aliens abroad): File Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
If you want additional time, file Form 4868 and pay what you estimate you owe.
If you’re a participant in a combat zone, see Pub. 3.
Make a payment of your 2025 estimated tax (second installment) if not paying enough through withholding. Use Form 1040-ES. See Pub. 505 for details.
Corporations: Deposit the second installment of estimated income tax for 2025. - Form 1040
- Form 1040-SR
- Form 4868
- Pub. 3 (Armed Forces’ Tax Guide)
- Form 1040-ES
- Pub. 505
- Form 1120 (Corporations)
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments made in May.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in May.
- Individuals (U.S. citizens or resident aliens abroad): File Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
- Wednesday 06/25/2025
- Friday 06/27/2025
- Monday 06/30/2025
- Payment of Wagering and Heavy Highway Vehicle Use Taxes and Floor Stocks Tax
- File Form 730 and pay the tax on wagers accepted during May.
- File Form 2290 and pay the tax for vehicles first used in May.
- Floor stocks tax for ozone-depleting chemicals (IRS No. 20). See the instructions for Form 6627 or other applicable guidance.
About Form 6627
- Tuesday 07/01/2025
- Occupational excise taxes.
- File Form 11-C to register and pay the annual tax if you’re in the business of accepting wagers.
- Thursday 07/10/2025
- Employees who work for tips: If you received $20 or more in tips during June, report them to your employer.
- See Pub. 531 for more information.
- Deposit communications and air transportation taxes under the alternative method for amounts billed or tickets sold during the first 15 days of June.
- Monday 07/14/2025
- Tuesday 07/15/2025
- Friday 07/25/2025
- Tuesday 07/29/2025
- Thursday 07/31/2025
- Social security, Medicare, and withheld income tax: File Form 941 for the second quarter of 2025.
- Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 11 to file the return.
- Certain small employers: Deposit any undeposited tax if your tax liability is 2,500 or more for 2025 but less than 2,500 for the second quarter.
- Federal unemployment (FUTA) tax: Deposit the tax owed through June if more than $500.
- All employers: If you maintain an employee benefit plan, file Form 5500 or 5500-EZ for calendar year 2024.
- File Form 720 for the second quarter of 2025.
- File Form 720 to report and pay the Patient-Centered Outcomes Research (PCOR) Fee.
- File Form 730 and pay the tax on wagers accepted during June.
- File Form 2290 and pay the tax for vehicles first used in June.
- Monday 08/11/2025
- Employees who work for tips: If you received $20 or more in tips during July, report them to your employer.
- Wednesday 08/12/2025
- Thursday 08/14/2025
- Friday 08/15/2025
- Wednesday 08/27/2025
- Friday 08/29/2025
- Tuesday 09/02/2025
- Wednesday 09/10/2025
- Employees who work for tips: If you received $20 or more in tips during August, report them to your employer.
- See Pub. 531 for more information.
- Deposit communications and air transportation taxes under the alternative method for amounts billed or tickets sold during the first 15 days of August.
- Friday 09/12/2025
- Monday 09/15/2025
- Individuals: Make a payment of your 2025 estimated tax if not paying enough through withholding. Use Form 1040-ES (third installment).
- See Pub. 505 for more information.
- Partnerships: File a 2024 calendar year return (Form 1065) if you timely requested a 6-month extension. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065).
- S corporations: File a 2024 calendar year income tax return (Form 1120-S) if you timely requested a 6-month extension. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S).
- Corporations: Deposit the third installment of estimated income tax for 2025.
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments made in August.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in August.
- Thursday 09/25/2025
- Monday 09/29/2025
- Deposit regular method excise taxes for the first 15 days of September.
- Deposit regular method excise taxes (special September deposit rule) for the period beginning September 16 and ending September 26.
- Deposit communications and air transportation taxes under the alternative method (special September deposit rule) for amounts billed or tickets sold during the period beginning September 1 and ending September 11.
- Friday 10/10/2025
- Employees who work for tips: If you received $20 or more in tips during September, report them to your employer.
- See Pub. 531 for more information.
- Deposit communications and air transportation taxes under the alternative method (special September deposit rule) for amounts billed or tickets sold from September 12 through September 15.
- Tuesday 10/14/2025
- Wednesday 10/15/2025
- Individuals: If you have an automatic 6-month extension to file your 2024 income tax return, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
- Corporations: File a 2024 calendar year income tax return (Form 1120) if you timely requested a 6-month extension. Pay any tax, interest, and penalties due.
- If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments made in September.
- If the monthly deposit rule applies, deposit nonpayroll withholding for payments made in September.
- Monday 10/27/2025
- Wednesday 10/29/2025
- Friday 10/31/2025
- Social security, Medicare, and withheld income tax: File Form 941 for the third quarter of 2025.
- Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return.
- Certain small employers: Deposit any undeposited tax if your tax liability is 2,500 or more for 2025 but less than 2,500 for the third quarter.
- Federal unemployment (FUTA) tax: Deposit the tax owed through September if more than $500.
- File Form 720 for the third quarter of 2025.
- File Form 730 and pay the tax on wagers accepted during September.
- File Form 2290 and pay the tax for vehicles first used in September.
- During November 2025
- Monday 11/10/2025
- Thursday 11/13/2025
- Friday 11/14/2025
- Monday 11/17/2025
- Wednesday 11/26/2025
- Friday 11/28/2025
- Monday 12/01/2025
- Wednesday 12/10/2025
- Friday 12/12/2025
- Monday 12/15/2025
- Corporations: Deposit the fourth installment of estimated income tax for 2025.
- Deposit social security, Medicare, and withheld income tax for payments made in November if the monthly deposit rule applies.
- Deposit nonpayroll withholding for payments made in November if the monthly deposit rule applies.
- Friday 12/26/2025
- Monday 12/29/2025
- Wednesday 12/31/2025
