Important Tax Dates and Deadlines for 2025

January 4th, 2025

While the decade started with a couple years’ worth of COVID-related chaos surrounding American tax dates, things have largely normalized. For 2025, virtually all IRS deadlines are completely back to normal.

We say virtually all, as there are some exemptions thanks to some deadlines falling on holidays or weekends, and others related to natural disasters that occurred in 2024.

Normal or not, though, American individuals and businesses alike will need to pay close attention to 2025’s tax dates.

After all, if you’re late, you’ll be dealing with costly penalties. Late payment of taxes can incur a 0.5%-of-unpaid-balances monthly penalty (plus interest). Late filing is even worse, incurring a 5%-of-amount-due monthly penalty until you send in your return.

Our advice? Have a tax calendar handy — which you can do by simply bookmarking this page in your internet browser.

The following is a list of important tax dates for the 2025 calendar year, covering individuals and businesses alike. These include the most pertinent filing and payment due dates you should know.

2025 Tax Deadlines

Note: The IRS does not need to receive your filing or tax payment by the respective deadline to be considered sent on time; it must merely be properly addressed, postmarked and deposited in the mail by the deadline.

January

Jan. 10: Tip workers must report December 2024 tips of $20 or more to employers.
Jan. 15: Estimated tax due for individuals, final 2024 installment.
Jan. 15: Estimated tax due for farmers and fishermen, final 2024 installment.
Jan. 31: 2024 tax return filing and payment deadline for individuals and corporations to avoid penalties if they failed to pay estimated taxes by Jan. 15.
Jan. 31: Businesses must provide IRS Form 1099 or other applicable tax information to employees.

February

Feb. 10: Tip workers must report January 2025 tips of $20 or more to employers.
Feb. 18: New Form W-4 must be filed to reclaim exemption from income tax withholding in 2025.

March

March 3: 2024 tax return filing deadline for farmers and fishermen to avoid penalties if they failed to pay estimated taxes by Jan. 15.
March 10: Tip workers must report February 2025 tips of $20 or more to employers.
March 15: Original due date for IRS Form 1065, partnership income tax returns.
March 15: Original due date for IRS Form 1120-S, S-corporation income tax returns, if on a calendar year.

April

April 10: Tip workers must report March 2025 tips of $20 or more to employers.
April 15: Original due date for IRS Form 1040, individual and sole proprietor income tax returns, for the 2024 tax year.
April 15: Due date for filing of Form 4868 (request for six-month income tax filing extension).
April 15: Original due date for IRS Form 1120, C-corporation income tax returns.
April 15: Contribution deadline for IRAs, HSAs, solo 401(k)s, and simplified employee pension (SEP) plans for 2024 tax year. (Note: Solo 401(k) and SEP plan contribution deadline does not apply to those who request an extension.)
April 15: Estimated tax due for individuals and corporations, first 2025 installment.

May

May 12: Tip workers must report April 2025 tips of $20 or more to employers.

June

June 10: Tip workers must report May 2025 tips of $20 or more to employers.
June 16: Original due date for IRS Form 1040 or Form 1040-SR for resident aliens living and working (or on military duty) outside the U.S. and Puerto Rico.
June 16: Estimated tax due for individuals and corporations, second 2025 installment.
June 16: 2024 tax return filing due date for U.S. military personnel on duty outside of U.S.
June 16: Due date for filing of Form 4868 (request for four-month income tax filing extension) for U.S. military personnel on duty outside of U.S.

July

July 10: Tip workers must report June 2025 tips of $20 or more to employers.

August

Aug. 11: Tip workers must report July 2025 tips of $20 or more to employers.

September

Sept. 10: Tip workers must report August 2025 tips of $20 or more to employers.
Sept. 15: Estimated tax due for individuals and corporations, third 2025 installment.
Sept. 15: Extension due date for IRS Form 1065, partnership income tax returns.
Sept. 15: Extension due date for IRS Form 1120-S, S-corporation income tax returns, if on a calendar year.

October

Oct. 10: Tip workers must report September 2025 tips of $20 or more to employers.
Oct. 15: Extension due date for IRS Form 1040, individual and sole proprietor income tax returns.
Oct. 15: Extension due date for IRS Form 1120, C-corporation income tax returns.
Oct. 15: Contribution deadline for solo 401(k)s and simplified employee pension (SEP) plans for people who received a filing extension.

November

Nov. 10: Tip workers must report October 2025 tips of $20 or more to employers.

December

Dec. 10: Tip workers must report November 2025 tips of $20 or more to employers.
Dec. 15: Estimated tax due for corporations, fourth 2025 installment. (Individuals’ fourth 2025 installment not due until Jan. 15, 2025.)
Dec. 31: Contribution deadline for employer-sponsored retirement plans (401(k)s, 403(b)s, 457s, federal thrift savings plans) for 2025.

Hurricane-Related Tax Deadline Extensions

If you live in a state that was affected by Hurricane Helene or Milton in 2024, it’s very likely that some of your tax deadlines are extended. For specifics on your area, check out the IRS page on natural disasters, then click on the 2024 and 2025 tabs.

Looking for a Helping Hand?

The tax professionals at McManamon & Co. specialize in small and midsize businesses operating across a broad spectrum of industries. Why does that matter? Because we’re always up to date on every last detail of the tax code as it pertains to businesses like yours, meaning we’ll be best able to help you maximize tax deductions and credits.

Don’t go it alone. Call McManamon at 440.892.8900, or contact us online, today!

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