Essential US Tax Dates for 2025

For your convenience, the following are essential tax dates for 2025 in the United States, covering personal, corporate, and investment-related tax filings. Please consult the IRS and your state’s websites to confirm these dates.

January

  • January 15, 2025:
    • Individuals: Fourth-quarter estimated tax payment for 2024 due. This applies to income not subject to withholding, such as self-employment income, interest, dividends, and capital gains.
    • Corporations: Fourth-quarter estimated tax payment for 2024 due.
  • January 27, 2025:
    • IRS: Tax filing season begins; IRS starts accepting and processing tax returns.
  • January 31, 2025:
    • Employers: Furnish Forms W-2 to employees.
    • Businesses: Furnish Forms 1099-NEC (Nonemployee Compensation) to independent contractors.
    • Businesses/Payors: Furnish most other Forms 1099 (e.g., 1099-MISC, 1099-INT, 1099-DIV) to recipients. This includes reporting interest, dividends, and other income.

February

  • February 18, 2025:
    • Brokers: Furnish Forms 1099-B (Proceeds From Broker and Barter Exchange Transactions) to customers. This also applies to other forms related to accounts that could receive a Form 1099-B.
  • February 28, 2025:
    • Businesses/Payors: Paper filing deadline for most Forms 1099 (e.g., 1099-MISC, 1099-INT, 1099-DIV) with the IRS.

March

  • March 17, 2025:
    • Partnerships: File Form 1065, U.S. Return of Partnership Income. (For calendar year partnerships).
    • S Corporations: File Form 1120-S, U.S. Income Tax Return for an S Corporation. (For calendar year S corporations).

April

  • April 1, 2025:
    • Required Minimum Distributions (RMDs): First RMD for individuals who turned 73 in 2024 (or earlier, depending on birth year and SECURE Act changes) must be taken by this date. Subsequent RMDs are due by December 31 each year.
  • April 15, 2025:
    • IRA Contributions: Last day to contribute to a Traditional or Roth IRA for the 2024 tax year.
    • HSA Contributions: Last day to contribute to a Health Savings Account (HSA) for the 2024 tax year.Individuals: Federal income tax return (Form 1040) due for 2024, or file for an extension (Form 4868) to October 15, 2025. Any taxes owed are due by this date, even if an extension to file is requested.
    • Individuals: First-quarter estimated tax payment for 2025 due.
    • C Corporations: File Form 1120, U.S. Corporation Income Tax Return. (For calendar year C corporations), or file for an extension (Form 7004).
    • Trusts and Estates: File Form 1041, U.S. Income Tax Return for Estates and Trusts.

June

  • June 16, 2025:
    • Individuals: Second-quarter estimated tax payment for 2025 due.
    • U.S. Citizens and Resident Aliens Abroad: If living outside the U.S. and Puerto Rico, or serving in the military outside the U.S. and Puerto Rico, the deadline to file your federal income tax return is automatically extended to this date. However, any tax due is still payable by April 15.

September

  • September 15, 2025:
    • Individuals: Third-quarter estimated tax payment for 2025 due.
    • Partnerships: Extended due date for Form 1065 if an extension was filed.
    • S Corporations: Extended due date for Form 1120-S if an extension was filed.

October

  • October 15, 2025:
    • Individuals: Extended due date for filing federal income tax return (Form 1040) if an extension was filed.
    • C Corporations: Extended due date for Form 1120 if an extension was filed.

December

  • December 15, 2025:
    • Corporations: Fourth-quarter estimated tax payment for 2025 due. (For calendar year corporations).
  • December 31, 2025:
    • Required Minimum Distributions (RMDs): Deadline to take RMDs for the 2025 tax year for most retirement accounts.
    • 401(k) Contributions: Deadline for employees to make contributions to their 401(k) plans for the 2025 tax year.

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