Federal Tax Deadlines 2025
Complete calendar of important federal tax deadlines for the 2024 tax year. Dates for individual returns, business filings, estimated payments, and extensions.
Key Federal Tax Deadlines
Form W-2 and 1099 Due to Recipients
Employers and payers must provide W-2s and 1099s to employees and recipients
Paper Forms Due to IRS
Deadline for filing paper Forms W-2 and 1099 with the IRS
S-Corp and Partnership Returns Due
Form 1120S (S-Corporation) and Form 1065 (Partnership) returns due
Individual Tax Returns Due
Form 1040 individual income tax returns and payments due for the 2024 tax year
First Quarter Estimated Taxes
First quarter estimated tax payments due for the 2025 tax year
Tax-Exempt Organizations
Form 990 series returns due for tax-exempt organizations
US Expat Returns Due (Automatic Extension)
Automatic 2-month extension for US citizens and residents living abroad
Second Quarter Estimated Taxes
Second quarter estimated tax payments due for the 2025 tax year
Third Quarter Estimated Taxes
Third quarter estimated tax payments due for the 2025 tax year
Extended Individual Returns Due
Final deadline for individual returns filed with a Form 4868 extension
Fourth Quarter Estimated Taxes
Final estimated tax payment for the 2025 tax year
Monthly Tax Calendar
January 2025
Final 2024 estimated tax payment (Q4)
W-2 and 1099 forms to recipients
February 2025
Paper W-2 and 1099 forms to IRS
March 2025
S-Corp and Partnership returns (1120S, 1065)
Electronic W-2 and 1099 forms to IRS
April 2025
Individual tax returns (Form 1040) — 2024 tax year
First quarter 2025 estimated taxes
Prior year IRA contributions deadline
May 2025
Tax-exempt organization returns (Form 990)
June 2025
US expat automatic 2-month extension deadline
Second quarter 2025 estimated taxes
September 2025
Third quarter 2025 estimated taxes
October 2025
Extended individual returns final deadline
December 2025
Year-end tax planning actions
Tax Return Extensions
Important Extension Information
Extensions provide additional time to file your tax return but do not extend the time to pay taxes owed. You must still pay any estimated taxes by the original due date to avoid interest and penalties.
| Form | Purpose | Original Deadline | Extended Deadline | Note |
|---|---|---|---|---|
| Form 4868 | Individual Income Tax Return Extension | April 15, 2025 | October 15, 2025 | Extension to file, not to pay |
| Form 7004 | Business Tax Return Extension | March 17, 2025 | September 15, 2025 | For corporations and partnerships |
| Form 8868 | Tax-Exempt Organization Extension | May 15, 2025 | November 15, 2025 | For Form 990 series returns |
Important Notes & Reminders
Weekend and Holiday Rules
When a due date falls on a weekend or federal holiday, the deadline is extended to the next business day.
Electronic vs Paper Filing
Electronic filing deadlines may differ from paper filing deadlines. E-filing is generally preferred and may offer extended deadlines.
State Tax Considerations
State tax deadlines may differ from federal deadlines. Many states conform to federal dates, but some have different requirements.
Penalty Avoidance
File for extensions if you cannot meet deadlines. Extensions prevent failure-to-file penalties but do not extend the time to pay taxes owed.
Penalty Information
Failure to File Penalty
5% of unpaid taxes for each month or part of a month that a return is late, up to 25%.
Failure to Pay Penalty
0.5% of unpaid taxes for each month or part of a month after the due date, up to 25%.
Interest Charges
Interest is charged on both unpaid taxes and penalties from the original due date until paid in full.
Estimated Tax Penalty
Penalty for not paying enough tax during the year through withholding or estimated payments.
Need Help Meeting Tax Deadlines?
Don't let important deadlines slip by. As an IRS Enrolled Agent, I can help ensure your returns are filed accurately and on time, while maximizing your deductions and credits.