The U.S. tax filing season is a critical time of year; whether you are a salaried employee, freelancer, small business owner, or corporation, you need to review your financial records carefully, comply with complex tax laws, and submit your tax return to the Internal Revenue Service (IRS) on time. This blog outlines the key tax deadlines for 2025, ensuring you stay informed and meet your tax obligations promptly. The dates provided are applicable to calendar year taxpayers.
Important Individual Tax Deadlines – Employees, Independent Contractors, Self-Employed Individuals
- January 15, 2025 – 4th Quarter 2024 Estimated Tax Payment Due
This is the deadline for most taxpayers to pay their final quarterly estimated tax payment for the 2024 tax year.
- January 31, 2025 – Due Date For W-2 Forms and 1099 Forms
To ensure you file your taxes on time, the IRS requires your employer to send you a W-2 form by January 31. This form details your income, tax withholding, and other relevant information for the 2024 tax year. Generally, this means the W-2 form will be sent by January 31. If you work as an independent contractor, self-employed individual, gig worker, or earn income from sources like interest, dividends, bonuses, rents, or royalties, you may receive different types of 1099 forms such as 1099-NEC, 1099-MISC, or 1099-K.
- April 15, 2025 – Tax Day For Individuals
This is the deadline for most individuals to file their federal income tax returns for the 2024 tax year. It is also the last day to contribute to your Individual Retirement Account (IRA) or Healthcare Savings Account (HSA) for the same tax year. April 15 marks the deadline to pay any taxes owed to the IRS for 2024, with potential penalties and interest on unpaid balances. To avoid penalties and interest, the total amount due must be paid. If you cannot file by April 15, you can request a six-month extension using IRS Form 4868, extending your filing deadline until October 15, 2025. Remember, however, that an extension does not delay the deadline for paying any taxes owed. Estimating your tax liability and paying any amount due by April 15 is crucial to avoid late fees and interest charges.
- April 15, 2025 – 1st Quarter 2025 Estimated Tax Payment Due
This is also the due date of the first quarter estimated tax payment for the 2025 tax year. The estimated quarterly payment is based on your 2025 projected income and tax liability. If you are an individual and expect to owe $1,000 or more in taxes when you file your tax return, you may be required to pay estimated taxes.
- June 16, 2025 – 2nd Quarter 2025 Estimated Tax Payment Due
This is the deadline for most taxpayers to pay their second quarterly estimated tax payment for the 2025 tax year.
- September 15, 2025 – 3rd Quarter 2025 Estimated Tax Payment Due
This is the deadline for most taxpayers to pay their third quarterly estimated tax payment for the 2025 tax year.
- October 15, 2025 – Deadline To File An Extended 2024 Tax Return
If you filed an extension on or before April 15, this is the deadline for filing your tax return. You must file your tax return on this date and cannot request another extension.
- January 15, 2026 – 4th Quarter 2025 Estimated Tax Payment Due
This is the deadline for most taxpayers to pay their final quarterly estimated tax payment for the 2025 tax year.
Important Business Tax Deadlines – C Corporations, S Corporations, LLCs, and Partnerships
- January 31, 2025 – Due Date For W-2 Forms and 1099 Forms
- March 17, 2025 – Tax Day For S Corporations, LLCs, and Partnerships
This is the deadline for passthrough entities to file tax returns for the 2024 tax year. If your business is unable to file a tax return by March 17, you can request a six-month extension using IRS Form 7004. This extension allows you to file your business tax return until September 15, 2025.
- April 15, 2025 – Tax Day For C Corporations
This is the deadline for C corporation tax returns and to pay taxes owed to the IRS for the 2024 tax year. Your business may be subject to penalties and interest on the unpaid balance if you owe taxes and miss this deadline. If you cannot file by April 15, you can request a six-month extension using IRS Form 7004, extending your filing deadline until October 15, 2025.
- April 15, 2025 – 1st Quarter 2025 Estimated Tax Payment Due For C Corporations
This is also the due date of the 1st quarter estimated tax payment for the 2025 tax year. The estimated quarterly payment is based on your business 2025 projected income and tax liability. If your business is a C corporation and you expect your business to owe $500 or more in taxes, then you may have to pay estimated tax.
- June 16, 2025 – 2nd Quarter 2025 Estimated Tax Payment Due For C Corporations
This is the deadline for C corporations to pay their second quarterly estimated tax payment for the 2025 tax year.
- September 15, 2025 – Deadline To File Extended S Corporations, LLCs, and Partnerships
If your business is a passthrough entity and you filed for an extension, this is the deadline for filing your business tax return. You must file your tax return on this date and cannot request another extension.
- September 15, 2025 – 3rd Quarter 2025 Estimated Tax Payment Due For C Corporations
This is the deadline for C corporations to pay their third quarterly estimated tax payment for the 2025 tax year.
- October 15, 2025 – Deadline To File An Extended C Corporation
If your business is a C corporation and you filed for an extension, this is the deadline for filing your business tax return.
- December 15, 2025 – 4th Quarter 2025 Estimated Tax Payment Due For C Corporations
This is the deadline for C corporations to pay their final quarterly estimated tax payment for the 2025 tax year.
Understanding tax filing deadlines is crucial as it enables you to manage your tax responsibilities year-round, maintain compliance with tax laws, and steer clear of penalties. For businesses, understanding tax filing deadlines and paying taxes on time can help maintain good standing with tax authorities, which is important for various reasons, such as obtaining financing or entering contracts. Some forget to think about taxes outside of the main filing season in April, so keeping the list of all due dates handy will prevent any surprises.
