Tax Due Dates 2025

Employers - Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies. 

Employers - Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies 

Calendar-year partnerships - File a  2024 income tax return (Form 1065 or Form 1065-B) and provide each  partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule  K1 — or request an automatic six-month extension (Form 7004). 

Calendar-year S corporations - File a  2024 income tax return (Form 1120-S) and provide each shareholder with a  copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or  file for an automatic six-month extension (Form 7004). Pay any tax due. 

Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.

Calendar-year corporations - Pay the first installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

Calendar-year corporations - File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.

Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) or file for an automatic  five-and-a-half-month extension (Form 7004) (six-month extension for  bankruptcy estates). Pay any income tax due.

Household employers - File Schedule H, if wages paid equal $2,700 or more in 2024 and Form  1040 isn’t required to be filed. For those filing Form 1040, Schedule H  is to be submitted with the return so is extended if the return is  extended.

Individuals - File a 2024 gift tax return (Form 709) or file for an automatic  six-month extension (Form 8892). Pay any gift tax due. File for an  automatic six-month extension (Form 4868) to extend both Form 1040 and  Form 709 if no gift tax is due.

Individuals - Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).

Individuals - Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).

Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for  an automatic six-month extension (Form 4868). (Taxpayers who live  outside the United States and Puerto Rico or serve in the military  outside these two locations are allowed an automatic two-month extension  without requesting an extension.) Pay any tax due.

Individuals - Pay the first installment of 2025 estimated taxes (Form 1040-ES) if  not paying income tax through withholding or not paying sufficient  income tax through withholding.April 30 Employers - Report Social Security and Medicare taxes and income tax withholding  for first quarter 2025 (Form 941) and pay any tax due if all of the  associated taxes due weren’t deposited on time and in full. 

Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less)  - File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

Calendar-year exempt organizations  - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF)  or file for an automatic six-month extension (Form 8868). Pay any tax  due.

Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies. 

Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.

Calendar-year corporations  - Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

Individuals - Pay the second installment of 2025 estimated taxes (Form 1040-ES) if  not paying income tax through withholding or not paying sufficient  income tax through withholding.

Individuals - File a 2024 individual income tax return (Form 1040 or Form 1040-SR)  or file for a four-month extension (Form 4868) if you live outside the  United States and Puerto Rico or you serve in the military outside those  two locations. Pay any tax, interest and penalties due. 

Employers - File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

Employers - Report Social Security and Medicare taxes and income tax withholding  for second quarter 2025 (Form 941) and pay any tax due if all of the  associated taxes due weren’t deposited on time and in full.  

Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies. 

Calendar-year trusts and estates  -  File a 2024 income tax return (Form 1041) if an automatic  five-and-a-half-month extension was filed. Pay any tax, interest and  penalties due. 

Employers - Report Social Security and Medicare taxes and income tax withholding  for third quarter 2025 (Form 941) and pay any tax due if all of the  associated taxes due weren’t deposited on time and in full. 

Calendar-year exempt organizations  - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF)  if a six-month extension was filed. Pay any tax, interest and penalties  due.

Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies. 

Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.

Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.