Tax Due Dates
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March 2025
Individuals
Report February tip income of $20 or more to employers (Form 4070).
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.
April 2025
Employers
Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G
Individuals
Report March tip income of $20 or more to employers (Form 4070).
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.
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.
May 2025
Employers
Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
Individuals
Report April tip income of $20 or more to employers (Form 4070).
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.
June 2025
Individuals
Report May tip income of $20 or more to employers (Form 4070).
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.
July 2025
Individuals
Report June tip income of $20 or more to employers (Form 4070).
Employers
Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
Employers
Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
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.
August 2025
Individuals
Report July tip income of $20 or more to employers (Form 4070).
Employers
Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were 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.
September 2025
Individuals
Report August tip income of $20 or more to employers (Form 4070).
Employers
Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
Employers
Deposit Social Security, Medicare and withheld income taxes for August 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 if an automatic six-month extension was filed.
Calendar-year S corporations
Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
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 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Calendar-year corporations
Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Individuals
Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
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.
October 2025
Individuals
Report September tip income of $20 or more to employers (Form 4070).
Employers
Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
Employers
Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
Calendar-year C corporations
Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
Calendar-year C corporations
File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
Individuals
File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
Individuals
Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
Individuals
File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
Calendar-year bankruptcy estates
File a 2024 income tax return (Form 1041) if an automatic six-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.
November 2025
Individuals
Report October tip income of $20 or more to employers (Form 4070).
Employers
Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were 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.
December 2025
Individuals
Report November tip income of $20 or more to employers (Form 4070).
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.
