Important Tax Deadlines and Dates
Individual Filers – including employees, retirees, self-employed individuals, independent contractors, and gig workers
January
2025
January 15
4th Quarter 2024 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2024 tax year.
January 27
Tax season begins. This marks when the IRS will begin accepting and processing federal tax returns for the 2024 tax year.
January 31
Due date for employers to send W-2 forms. To ensure you’re able to complete your tax return on time, the IRS requires all employers to send you a W-2 no later than January 31 following the close of the tax year. Generally, this means W-2s get sent by January 31, but you won’t necessarily receive your form by this date.
Certain 1099 forms are sent. Various 1099 forms, and forms 1099-NEC, 1099-MISC, and 1099-K are used to report payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the following business day.
February
2025
February 18
Reclaim your exemption from withholding. If you chose to claim an exemption from your employer withholding taxes from your paycheck last year by filing a Form W-4, you’ll need to re-file the form by this date. This date typically falls on February 15 each year. You would file this exemption request if you anticipate having no tax liability this year and had none in the previous year.
April
2025
April 1
Required minimum distribution due if you turned 73 in 2024. If you turned 73 in 2024, you have until April 1, 2025, to take your 2024 required minimum distribution (your first required distribution) from your retirement accounts.
April 15
Tax day. The tax deadline typically falls on April 15 each year, but it can be delayed if it falls on a weekend or holiday. Missing the tax deadline can have consequences like penalties and interest.
First quarter 2025 estimated tax payment due. Making estimated tax payments means that you need to estimate how much income you’re likely to make for the year and determine how much you will owe to the IRS for income taxes. You can use IRS Form 1040-ES to calculate how much tax liability you’ll have for the year. IRS Publication 505 contains all the rules and details you might need to know about how to calculate this amount. If you overestimated how much tax liability you’d owe for a year and are due a refund, you can choose to receive that money now or apply the overage to the following year’s quarterly tax payments.
June
2025
June 16
Second quarter 2025 estimated tax payment due. Despite the IRS referring to these payments as quarterly estimated taxes, the due dates don’t necessarily fall within “quarters” nor do they each represent three months of tax payments. They represent an equal quarterly share of your estimated income tax liability paid at uneven intervals. The first payment occurs three and a half months into the year. The second payment is five and a half months (typically June 15); the third payment is eight and a half months (typically September 25), and the fourth payment is due 12 and a half months after the year starts (typically January 15 of the following year).
September
2025
September 15
Third quarter 2025 estimated tax payment due.
October
2025
October 15
Deadline to file your extended 2024 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
December
2025
December 31
Required minimum distributions have to be taken for individuals age 73 or older by the end of 2025. After taking your first RMD (for 2024) by April 1, 2025, if you turned 73 in 2024, you also need to take your 2025 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2025.
January
2026
January 15
Fourth quarter 2025 estimated tax payment due. This represents the final quarterly estimated tax payment due for 2025. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you file your 2025 individual tax return by the April 2026 deadline.
Businesses – Partnerships (including LLCs), C Corps (Form 1120), and S Corps (Form 1120S)
January
2025
January 27
Tax season begins
January 27
Employers send W-2s forms to employees
Send certain 1099 forms
March
2025
March 17
Tax returns are due for some business types (partnerships and S corporations). Businesses taxed as partnerships (including multi-member LLCs) and S corporations need to file Form 1065 or Form 1120-S, respectively, by March 17, 2025, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the third month following the close of your tax year. For example, if your business uses an April 1 to March 31 tax year, your business tax return would be due June 16, 2025 instead of March 17, 2025.
April
2025
April 15
Taxes for C corporations are due. Businesses organized as a C corporation need to file Form 1120 by April 15, 2025, if they are a calendar year business. If your business uses a fiscal year, you need to file your tax return by the 15th day of the fourth month following the close of your tax year. For example, if your business uses an April 1 to March 31 tax year, your business tax return would be due July 15 instead of in April.
September
2025
September 15
Deadline for extended partnership and S corporation returns.
October
2025
October 15
Deadline for extended C corporation returns.
