Important Due Dates

2025 Tax Due Dates

Individuals:

January 15, 2025: Final estimated tax payment for 2024. This applies to self-employed individuals or those with significant income not subject to withholding.
April 15, 2025: Deadline to file 2024 individual income tax returns (Form 1040) or to request an extension. First estimated tax payment for 2025 is also due.
June 16, 2025: Second estimated tax payment for 2025.
September 15, 2025: Third estimated tax payment for 2025.
October 15, 2025: Deadline to file 2024 individual income tax returns if an extension was granted.

Businesses:

January 31, 2025: Employers must provide W-2 forms to employees and file them with the Social Security Administration. Also, deadline to furnish Form 1099-NEC to non-employee compensation recipients.
March 17, 2025: Deadline for S corporations (Form 1120S) and partnerships (Form 1065) to file 2024 tax returns or request an extension.
April 15, 2025: C corporations must file 2024 tax returns (Form 1120) or request an extension.
September 15, 2025: Extended deadline for S corporations and partnerships to file 2024 tax returns.
October 15, 2025: Extended deadline for C corporations to file 2024 tax returns.

Estimated Tax Payments for Corporations:

Non-Profit Organizations:

May 15, 2025: Deadline to file 2024 calendar-year information returns (Forms 990, 990-EZ, or 990-PF) or request an extension.

Trusts and Estates:

April 15, 2025: Deadline to file 2024 income tax returns (Form 1041) or request an extension.

Additional Notes:

If a due date falls on a weekend or federal holiday, the deadline is typically extended to the next business day.
State tax deadlines may differ; consult your state's tax authority for specific dates.
For the most accurate and personalized information, consider consulting a tax professional or referring to the IRS's official publications.

LaLuna, Cohen & Lampert