2025 Tax Due Dates
January 15
4th quarter estimated tax payment date
January 31
Deadlines for employers to send:
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W-2 forms
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Certain 1099 forms
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4th quarter payroll tax returns
January 27
Tax season begins, and the IRS starts accepting and processing 2024 tax returns
March 15
Tax returns due for businesses taxed as partnerships or S-corporations (for calendar year businesses)
April 15
Deadlines for:
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Individual federal income tax returns
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Extension requests
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529, HSA, and IRA plan contributions for the prior year
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First estimated tax payment for the current year
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C-corporation tax returns (for calendar year businesses)
April 30
Deadline for 1st quarter payroll tax returns
June 16
2nd quarter estimated tax payment due
September 15
3rd quarter estimated tax payment due and deadline for extended partnership and S-corporation tax returns
October 15
Deadlines for:
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Extended tax returns
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Extended C-corporation
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Certain retirement contributions if an extension was filed
October 31
Deadline for 3rd quarter payroll tax returns