This calendar summarizes the principal federal tax due dates for individuals and businesses during the year. Dates may change due to IRS relief or weekends/holidays.

January

  • Jan 15 – Individuals: 2025 Q4 estimated tax (Form 1040-ES).
  • Jan 15 – Calendar-year corporations: Q4 estimated tax.
  • Jan 15 – Monthly payroll deposits for December.
  • Jan 31 (obs. Feb 2) – Forms W-2, 1099-NEC, Form 940, Q4 Form 941.

February

  • Feb 10 – Report January tips (Form 4070).
  • Feb 17 – Monthly payroll deposits.
  • Late Feb/Mar 2 – Paper Forms 1099/1098 due.

March

  • Mar 10 – Report February tips.
  • Mar 16 – Forms 1065 & 1120-S or extensions; K-1s.
  • Mar 16 – Monthly payroll deposits.
  • Mar 31 – Electronic Forms 1099 filing.

April

  • Apr 10 – Report March tips.
  • Apr 15 – Form 1040 or extension; Q1 estimates; IRA/HSA contributions.
  • Apr 15 – Form 1120 or extension.
  • Apr 30 – Q1 Form 941.

May

  • May 11 – Report April tips.
  • May 11 – Q1 Form 941 if deposits timely.
  • May 15 – Monthly payroll deposits.

June

  • Jun 10 – Report May tips.
  • Jun 15 – Monthly payroll deposits.
  • Jun 15 – Corporate Q2 estimates.
  • Jun 15 – Individual Q2 estimates.
  • Jun 15 – U.S. taxpayers abroad file 2025 return or extension.

July

  • Jul 10 – Report June tips.
  • Jul 15 – Monthly payroll deposits.
  • Jul 31 – Q2 Form 941.
  • Jul 31 – Form 5500/5500-EZ.

August

  • Aug 10 – Timely Q2 Form 941.
  • Aug 10 – Report July tips.
  • Aug 17 – Monthly payroll deposits.

September

  • Sep 10 – Report August tips.
  • Sep 15 – Individual Q3 estimates.
  • Sep 15 – Corporate Q3 estimates.
  • Sep 15 – Extended Forms 1065 & 1120-S.
  • Sep 30 – Extended Form 1041.

October

  • Oct 13 – Report September tips.
  • Oct 15 – Extended Forms 1040,709,1120.
  • Oct 15 – Retirement contributions with extension.
  • Oct 15 – Monthly payroll deposits.

November

  • Nov 2 – Q3 Form 941.
  • Nov 10 – Timely Q3 Form 941.
  • Nov 10 – Report October tips.
  • Nov 16 – Monthly payroll deposits.
  • Nov 16 – Extended Form 990.

December

  • Dec 10 – Report November tips.
  • Dec 15 – Corporate Q4 estimates.
  • Dec 15 – Monthly payroll deposits.
  • Dec 31 – Year-end tax planning, charitable gifts, RMDs.