| January 15 | Individuals – Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the final installment date for 2025 estimated tax payments. However, you don’t have to make this payment if you file your 2025 return (Form 1040 or Form 1040-SR) and pay all tax due by February 2nd 2026 |
| February 2 | Individuals who must make estimated tax payments – If you didn’t pay your last installment of estimated tax by January 15, you may choose (but aren’t required) to file your income tax return (Form 1040 or Form 1040-SR) for 2025 by February 2. Filing your return and paying all tax due by February 2 prevents any penalty for late payment of the last installment. If you can’t file and pay your tax by February 2, file and pay your tax by April 15th. |
| February 2 | Employers – Provide 2025 W-2 to Employees |
| February 10 | Individuals – Report February tip income of $20 or more to employers (Form 4070). |
| February 17 | Individuals – If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year. |
| February 17 | Employers – Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments: All payments reported on Form 1099-B, All payments reported on Form 1099-S, Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC. |
| March 10 | Individuals – Report March tip income of $20 or more to employers (Form 4070). |
| March 16 | Partnerships – File a 2025 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1065). |
| March 16 | S-Corporations – File a 2025 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form 1120-S). |
| March 31 | Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G – File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting non-employee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. |
| April 10 | Individuals – Report April tip income of $20 or more to employers (Form 4070). |
| April 15 | Individuals – File a 2025 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. |
| April 15 | Corporations – File a 2025 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. |
| May 11 | Individuals – Report May tip income of $20 or more to employers (Form 4070). |
| June 10 | Individuals – Report June tip income of $20 or more to employers (Form 4070). |
| June 15 | Individuals – File a 2025 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. |
| June 15 | Individuals – Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
| June 15 | Calendar-year corporations – Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
| June 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. |
| June 16 | Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies. |
| July 10 | Individuals – Report July tip income of $20 or more to employers (Form 4070). |
| July 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies. |
| July 15 | Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies. |
| July 31 | 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 10 | Individuals – Report August tip income of $20 or more to employers (Form 4070). |
| August 15 | Calendar-year corporations – Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records. |
| August 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies. |
| August 15 | Employers – Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies. |
| September 10 | Individuals – Report September tip income of $20 or more to employers (Form 4070). |
| September 15 | Individuals – Pay the third installment of 2026 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding. |
| September 15 | Calendar-year corporations – Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records. |
| September 15 | Calendar-year S corporations – File a 2025 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. |
| September 15 | Calendar-year S corporations – Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. |
| September 15 | Calendar-year partnerships – File a 2025 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. |
| September 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies. |
| September 15 | Employers – Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies. |
| September 30 | Calendar-year trusts and estates – File a 2025 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due. |
| October 10 | Individuals – Report October tip income of $20 or more to employers (Form 4070). |
| October 15 | Individuals – If you have an automatic 6-month extension to file your income tax return for 2025, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. |
| October 15 | Individuals – Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed. |
| October 15 | Individuals – File a 2025 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed. |
| October 15 | Calendar-year bankruptcy estates – File a 2025 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due. |
| October 15 | Calendar-year C corporations – File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due. |
| October 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies. |
| October 15 | Employers – Deposit non-payroll withheld income tax for October if the monthly deposit rule applies. |
| November 10 | Individuals – Report November tip income of $20 or more to employers (Form 4070). |
| November 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies. |
| November 15 | Employers – Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies. |
| December 10 | Individuals – Report December tip income of $20 or more to employers (Form 4070). |
| December 15 | Calendar-year corporations – Pay the fourth installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records. |
| December 15 | Employers – Deposit Social Security, Medicare and withheld income taxes for December if the monthly deposit rule applies. |
| December 15 | Employers – Deposit nonpayroll withheld income tax for December if the monthly deposit rule applies. |