Tax due dates & deadlines for 2025

Running a business involves so many things to do and remember. One thing that you can’t forget are the due dates and deadlines for tax.

All those deadlines are buried amongst thousands of pages of the federal tax law.

To save you time, we’ve summarized all the key dates you should know, including what to do if you can’t pay, how to apply for an extension, and how and where to file.

We’ll also tell you what forms are needed for each business type.

Missing filing on time can cost thousands of dollars in penalties, so you need to know your tax dates and deadlines.

Here’s what we’ll cover

What is Tax Day and when is it in 2025?

For most individuals, the due date (known as ‘Tax Day’) for filing income tax returns is April 15, 2025.

US citizens and permanent residents living abroad on April 15, 2025 get an automatic two-month extension, making their due date June 16, 2025.

It’s worth noting that when a tax due date falls on a weekend or a federal holiday, it automatically shifts to the following business day.

June 15, 2025 is a Sunday, so expats have until Monday June 16, 2025 to file their income tax return.

If you’re unable to file your income tax return by your due date, you can request an extension to October 15, 2025 to file.

Remember, whether or not you request an extension, the IRS still requires you to pay all of your taxes by your original due date.

All tax dates and deadlines to know for 2025

Below is a list of dates that you need to know should you be an individual filing, or a corporation. There are differences and we have split the information to be presented for both.

This list covers most of the taxes relevant to individuals and businesses, but it’s not exhaustive.

Use this as a guide and make sure you check with your tax professional or the IRS to ensure you don’t miss a deadline specific for your business.

As an extensive reference, the IRS publishes a tax calendar (Publication 509) that has a comprehensive list of all the deadlines.

It covers excise tax obligations and payroll tax deposit deadlines that may apply to your company.

Another thing to note, due dates are usually extended for any company or individual situated in an area that was impacted by a federally declared disaster, i.e. a flood, fire or hurricane.

The IRS provides a full list of what is considered a disaster area including any relief and postponed deadlines.

Tax deadlines for individual filers, single-member LLCs, and sole proprietors

Here are the important tax deadlines for individual filers, including self-employed individuals, independent contractors, gig workers, employees, and retirees.

2025 federal tax filing deadlines for individuals and sole proprietors
Date	What’s due?
The 10th of every month, starting in January	The last day to report tips from the previous month of at least $20 to your employer. Tips are income and subject to income and payroll taxes.
January 15, 2025	This is the last day to pay estimated taxes for the fourth quarter of 2024, which runs from Oct. 1, 2024, through Dec. 31, 2024. Individuals required to file estimated taxes generally have income not subject to withholding tax. Examples of income subject to estimated taxes include interest, rent, and earnings from self-employment.
Between January 15 and January 31, 2025	The IRS starts accepting 2024 federal income tax returns. The exact date is announced in early January.
January 31, 2025	This is the deadline for employers to send Form W-2 to each employee who worked for them in 2024. Similarly, the IRS requires other informational forms to be delivered to recipients by this date. These include the Form 1099-INT (for interest earned), Form 1099-NEC (typically for independent contractors), and Form 1099-K (transaction records from PayPal and other third-party payment networks).
February 18, 2025	The final date for reclaiming exemption from withholding. If you claimed a tax withholding exemption from your employer in 2024 and you want to continue that, you need to complete an updated Form W-4 and submit it to your employer.   If you don’t file a new Form W-4, your employer can withhold income taxes at the highest rate.
April 1, 2025	Last date to take your 2024 required minimum distribution (RMD) from your retirement accounts if you turned 73 in 2024.   Failure to take your RMD by this date creates a 25% excise tax on the amount not taken.
April 15, 2025	This is the federal income tax filing deadline for individuals. Deadline for applying for a six-month extension. Deadline to make IRA and HSA contributions for 2024. Deadline for the first quarter of 2025 (January 1 – March 31) estimated tax payment. The IRS requires self-employed people and business owners to estimate their income for the year, figure out how much tax they’ll pay to the IRS for 2025, and make the first of 4 payments to the IRS by April 15. Use IRS Form 1040-ES to when making estimated payments. IRS Publication 505 is often also helpful because it offers guidance on how to calculate estimated tax. If you overestimated your financial performance for 2025 and later realize you paid excess tax, you can apply for a refund or set the amount off against your 2026 quarterly tax payments.
April 17, 2025	The last day to file 2021 returns, if you didn’t file and are claiming a tax credit or a refund. After this date, your refund belongs to the IRS.
June 16, 2025	Deadline for US citizens and permanent residents living abroad on April 15, 2025 to file their 2024 income tax returns. Individuals seeking an extension should file Form 4868 to get 4 additional months to file. Deadline for paying estimated tax for the second quarter of 2025. Some of these quarters are not three months, nor do they depend on the actual income for the period. The payment amount is typically calculated in four equal installments based on your annual income.
September 15, 2025	Deadline for paying estimated tax for the third quarter of 2025.
October 15, 2025	Deadline for filing 2024 income tax returns for taxpayers who got an extension.
December 31, 2025	Deadline for individuals who turned 73 in any year before 2025 to take RMDs for 2025. Individuals who turned 73 in 2025 have until April 1, 2026. The last day to donate to a charitable organization, especially if you want to claim the deduction on your 2025 tax returns due in April 2026. The final day to make contributions to an employer-sponsored retirement plan, like a 401(k). In 2025, you can contribute a maximum of $23,500.
January 15, 2026	Deadline for paying estimated tax for the fourth quarter of 2025.

For federal tax purposes, an LLC with one member is considered by the IRS as a sole proprietor.

For an LLC with two or more members it’s considered a partnership.

Tax deadlines for businesses, including multi-member LLCs, partnerships, S Corps, and C Corps

Below is a summary of the tax deadlines for businesses, whether corporations, LLCs, or partnerships.

2025 federal tax filing deadlines for multi-member LLCs, partnerships, S Corps, and C Corps
Date	What’s due?
January 31, 2025	The last day for businesses to provide Form W-2 to employees. Final day to provide informational returns to most vendors. These include the Form 1099-NEC or 1099-INT that shows the amount of payments made during 2024.
February 18, 2025	This is the last day to provide certain informational statements that capture all payments reported on Form 1099-B, Form 1099-S, and legal expenses paid to attorneys on Form 1099-MISC.
February 28, 2025	This is the last day to transmit informational returns on paper (Form W-2 and all of your Form 1099s) to the IRS. The deadline to send these forms electronically to the IRS is on March 31, 2025.
March 17, 2025	This is the last day for multi-member LLCs, partnerships, and S Corps to distribute Schedule K-1 to all owners. Deadline for multi-member LLCs and partnerships to file their 2024 income tax returns via Form 1065. Deadline for S Corps to file their 2024 income tax return via Form 1120-S. If your company operates on a fiscal year instead of a calendar year, the company’s income tax return deadline is typically the 15th day of the third month following the close of your tax year. This is the last day for S Corps, multi-member LLCs, and partnerships to apply for a 6-month automatic extension by filing Form 7004.
March 31, 2025	This is the last day to transmit informational returns electronically (Form W-2 and all of your Form 1099s) to the IRS. Remember, these are the due dates for filing with the IRS. The due date for giving recipients these forms generally remains January 31.
April 15, 2025	Deadline for C Corps to file their 2024 income tax returns via Form 1120 and pay taxes due. If a C Corp needs an automatic 6-month extension, file Form 7004 by this date and deposit estimates of tax due. This is also the last day for corporations to deposit their first quarter 2025 estimated income tax.
April 30, 2025	Due date for companies with employees to file the first quarter 2025 payroll tax return using Form 941.
June 16, 2025	The last day for corporations to deposit the second quarter 2025 estimated income tax.
July 31, 2025	Due date for companies with employees to file the second quarter 2025 payroll tax return using Form 941.
September 15, 2025	This is the deadline for extended partnership, multi-member LLCs, and S Corp income tax returns. It applies to those who made timely applications for extensions. This is also the last date for corporations to deposit the third installment of 2025 estimated income tax.
October 15, 2025	This is the deadline for extended C Corp income tax returns.
October 31, 2025	Due date for companies with employees to file the third quarter 2025 payroll tax return using Form 941.
December 15, 2025	This is also the last date for corporations to deposit the fourth installment of 2025 estimated income tax.
February 2, 2026	Due date for companies with employees to file the fourth quarter 2025 payroll tax return using Form 941. Due date for companies with employees to file the 2025 tax year federal unemployment tax return using Form 940.

Does the form have to be received on the due date or is a postdate okay?

The IRS will consider your return as filed on time if the envelope:

• Is properly addressed,
• Has enough postage, and 
• Is postmarked by the due date.

So, the date the IRS receives the forms doesn’t matter. But be sure to get proof of mailing by the due date in case anything goes wrong.

If you file your return electronically, make sure it’s transmitted and accepted by the IRS by 11:59 PM in your local time zone.

Does the tax deadline include making payments?

Yes.

All tax for 2024 must be paid by the original filing deadline. Otherwise, interest will accrue and penalties may apply.

If you request an extension by the filing deadline, your tax is still due on the original filing deadline.

Remember: an extension is an extension to file; not an extension to pay. 

What should I do if I can’t pay?

If you can’t pay by the deadline, or can’t pay in full, pay what you can and apply for an online payment plan.

While under an approved payment plan, the IRS is generally prohibited from levying your assets.

There’s the short-term payment plan, applicable if the balance owed is less than $100,000, and the long-term payment plan, if the balance owed is less than $50,000.

Under the short-term payment plan, taxpayers have up to 180 days to pay the balance in full.

Conversely, under the long-term payment plan, taxpayers have up to 72 months to settle the balance. 

To facilitate regular payments, direct debits are easy and convenient to set up.

The IRS requires direct debits for balances greater than $25,000.

Remember, interest and penalties for late payment will continue to accrue.

However, setting up a payment plan cuts the failure to pay penalties by 50%.

What if I miss the deadline?

If you miss the filing deadline for your return, penalties and interest on taxes you owe begin to accrue immediately.

So, file as soon as possible to limit the damage.

And there’s typically no penalty for filing after the deadline if you’re owed a refund.

Taxpayers may qualify for penalty relief for not filing their returns on time if they have filed and made timely payments for the past three years, provided they also meet other important requirements, including paying or arranging to pay any tax due.

The late filing penalty is 5% of any tax owed and applies for every month your return is late, up to a maximum of 25%.

If you file more than 60 days after the due date, you’ll contend with a minimum penalty of $485 or 100% of your unpaid tax, whichever is less.

How do I apply for an extension?

There are two ways to apply for an extension.

• You can pay what you owe if using an online payment option, and check the box confirming that payment is part of filing for an extension.
• You can request an extension by mail or electronically through tax software or your tax professional by filing Form 4868.

Remember, whether or not you request an extension, the IRS still requires you to pay your taxes by April 15.

Is the federal tax deadline the same as a state deadline?

The federal tax deadline is not the same as the state deadline.

While the federal tax deadline is the same for every tax-paying citizen, the deadline to file state taxes varies by state.

But most states use the same federal deadlines.

To avoid late filings, check with your state’s Department of Revenue for tax filing deadlines.

Also, nine states don’t impose income tax on individuals and three states don’t have a corporate income tax.

States without an individual income tax:

• Alaska
• Florida
• Nevada
• New Hampshire (taxes only dividend and interest income)
• South Dakota
• Tennessee
• Texas
• Washington
• Wyoming

States without a corporate income tax:

• Nevada
• South Dakota
• Wyoming

What is the first day you can submit tax returns for the previous year?

The first day you can submit your tax returns for the previous year is late January.

The IRS announces the official start date of the nation’s tax season in the first two weeks of January.

In 2024, the IRS announced on January 8, 2024 that the tax filing season would begin on January 29, 2024.

You can find the announcement on the IRS Newsroom when it’s made.

How and where to file

IRS forms required for individuals

If you’re a US citizen or permanent resident working in the US, you’ll generally need to file Form 1040, an individual tax return, if:

• Your gross income is $15,000 or more,
• Your net earnings from self-employment are over $400, or
• You have certain scenarios that require you to file.

IRS forms required for C corporations

C Corps should use Form 1120 to file their annual income tax returns, and deposit income taxes electronically through the Electronic Federal Tax Payment System (EFTPS).

IRS forms required for LLCs

This will depend on whether the LLC is single or multi-member and taxed as a partnership, corporation, or sole proprietorship. See the relevant sections below for each of those options.

IRS forms required for sole proprietors and single-member LLCs

Sole proprietors and single-member LLCs should use Schedule C (Form 1040) to file their annual income tax returns.

IRS forms required for partnerships and multi-member LLCs

Partnerships should use Form 1065 to file their annual income tax returns.

Also, unless a multi-member LLC requests to be taxed as an S Corp (by filing Form 2553) or as a C Corp (by filing Form 8832), the IRS treats it as a partnership and requires it to file Form 1065 to file their annual income tax returns.

IRS forms required for S corporations

S Corps should use Form 1120-S to file their annual income tax returns.

Final thoughts

There are several ways businesses and individuals can pay their income taxes.

These include:

• Direct Pay with a bank account
• paying by card or digital wallet
• Electronic Federal Tax Payment System (EFTPS)
• same-day wire
• check or money order
• cash through an IRS retail partner, provided the payment is not more than $1,000
• electronic funds withdrawal only for those using tax preparation software or a tax professional.

Being prepared for tax deadlines means accounting and tax compliance should be integrated into daily operations. It doesn’t mean working harder to meet deadlines.

It means building systems that make missing deadlines nearly impossible.

Using financial management software in your business can significantly help in tax preparation to make sure you are always ready for deadlines.

Explore our tax compliant accounting software and discover how it can increase your finance team’s productivity by 40%.

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You can also find more information on the official IRS site.

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This article was verified by a US-based Certified Public Accountant (CPA).

Accounting rules are complex and change frequently and we recommend you seek any accounting advice from a qualified CPA or tax professional.