Important dates for 1099s, tax extensions & more
Here are the most important tax deadlines and due dates for taxpayers in 2025 — as well as answers to some common tax questions. Here are the most important tax deadlines and due dates for taxpayers in 2025 — and answers to some common tax questions.
Key tax deadlines
What are the tax deadlines for 2025?
Depending on your tax situation and what kind of filer you are, there are different tax dates to be aware of. Below are the important tax dates and deadlines for
individual filers
, including those who are retired, an employee, or self-employed.Tax Tip: Estimate your potential income taxes using our income tax calculator before filing.
Jan. 15, 2025 –
- Fourth quarter estimated tax payments due for 2024 for self-employed individuals or those with other income without tax withholding.Jan. 29 2025 (estimate), – 11001010The expected start of tax season for 2024
- . 31st, 2025:Deadline for employers to send W-2 forms: Employers must send W-2 tax forms no later than this date (you might still receive yours in early February).Deadline to send certain 1099 tax documents:
- This is also the deadline for sending certain 1099 tax documents, including Forms 1099-NEC which reports self-employment income from side hustles or freelance work. 31, 2025:
- Deadline for employers to send W-2 forms: Employers must send W-2 tax forms no later than this date (you still might receive yours in early February).
- Deadline to send certain 1099 tax documents: This is also the deadline to send certain 1099 tax forms, including Form 1099-NEC, which reports self-employment income from side hustles or freelance work. You might also receive a Form 1099-MISC if you received income from interest or dividends, rents, royalties, or prize winnings.
- Feb. Tax Day deadline: The deadline to file or e-file your individual federal income tax return. To remain exempt from withholding, you must give your employer a new Form W-4 by this date every year.April 1, 2025 –
- Due date to take the 2024 required minimum distribution from your retirement account if you turned 73 during the previous year (2024).April 15, 2025:Tax Day tax filing deadline:
- The deadline to file or e-file your individual federal income tax return.
- Deadline for most state tax returns
- , though there are some exceptions for certain states.Deadline to request a tax extension by filing Form 4868 and to pay any taxes due from tax year 2024 (even if you are requesting an extension).
- Deadline to make HSA and IRA contributions for tax year 2024 by April 15, 2025.
- Estimated tax payments due for the first quarter of 2025.
- June 16, 2025 – Second quarter estimated tax payments due for 2025.Sept. Tax Day deadline:
- April 15, 2025. Deadline to file or e-file your individual federal income tax return. 15, 2025
- – Extended deadline to file your 2024 income tax return if you requested a tax extension.
- Dec. Jan. 15, 2026 – Fourth quarter estimated tax payments due for 2025.Business tax deadlines
- When are business taxes due?Small business owners — including those who own partnerships, corporations, and certain LLCs — have some unique tax due dates to remember. The list below doesn’t cover every business tax deadline, but we’ve included some of the most important ones to remember.Jan. Jan. 31, 2025:Deadline to send Form W-2
- to your employees.Deadline to send certain 1099 forms such as Form 1099-NEC or Form 1099-K.
March 15, 2025:
Taxes due for partnerships, S corporations, or multi-member LLCs taxed as partnerships.
Jan. 31, 2025:
- Deadline to send Form W-2 to your employees.Deadline to send certain 1099 forms
- such as Form 1099-NEC or Form 1099-K.
- March 15, 2025:Taxes due for partnerships, S corporations, or multi-member LLCs taxed as partnerships.
- This is the due date for calendar year business filers. If you use a fiscal tax year, the due date for your business tax return is the 15th of the third month following the end of your tax year. For example, if your business’s fiscal year is June 1 – May 31, your business tax return due date would be Aug. 15 — three months and 15 days after May 31.Deadline to request a tax extension
- for partnerships, S corps, and LLCs taxed as partnerships.
- Deadline to file Form 2553 to switch your business election to an S corp for tax year 2024.
- April 15, 2025:Taxes due for C corporations, sole proprietors, single-member LLCs, and LLCs taxed as corporations.
- If your business uses a fiscal tax year, you must file your business tax return by the 15th day of the third month after the end of your tax year.Deadline to request a tax extension
- for C corps, sole proprietors, single-member LLCs, and LLCs taxed as corporations.
- June 16, 2025 – Second quarter estimated tax payments due for 2025.Sept. 15, 2025:
- Third quarter estimated tax payments due for 2025.Extended tax deadline for partnerships and S corps
- that filed a tax extension.
- 15, 2025
- –
- Extended tax deadline for C corps, sole proprietors, and certain LLCs that filed a tax extension.
- 15, 2026 – Fourth quarter estimated tax payments due for 2025.If you’d like a complete picture of all the 2025 tax calendar due dates, check out IRS Publication 509. If it still shows information for the previous year (keep checking back, the IRS updates this publication annually), keep checking back. The April 15 deadline applies to:
- When are business taxes due?Corporations and multi-member LLCs must file by April 15, just like individuals. The April 15 deadline applies to:When are business taxes due?
Corporations and multi-member LLCs must file by April 15, just like individuals.
There are two exceptions to the April 15 tax deadline. Form 1065 for partnerships and Form 1120-S for S corporations must be filed by March 17, 2025. The deadline is typically March 15, which falls on a Saturday in 2025.
When are taxes due for nonprofit organizations?
Tax-exempt nonprofits use IRS Form 990 to report their income to the IRS. All 501(c),(3) Tax-Exempt Organizations are required to file Form 990 on the 15th of the fifth month after the end of their fiscal tax year. Tax Day is usually April 15, unless it falls on a holiday or weekend. Tax Day is then usually moved to the following business day. This is the final day to pay and file taxes without penalty, unless you ask for a tax extension. If you need more time to file, you must request an extension. You must request an extension if you need more time. You can request an automatic extension if you are unable to file your income taxes by March 17 or April 15. This can be done when efiling with TaxAct (r) by submitting IRS Form 4868 prior to the tax deadline. Our software walks you through the electronic filing process, helps you claim relevant tax deductions and tax credits, and assists you in filing any state extension forms, if necessary.
Can I request an extension for my business return?
Yes. You can request an extension of six months if you need to file your business’ tax return. IRS Form 7004 can be used by corporations, multi-member LLCs and partnerships to request an extension. Individuals and sole proprietors will use Form 4868. Tax-exempt non-profits must request an extension of time to pay taxes using Form 8868.
When you e-file with TaxAct, it is possible to request an extension by using Forms 7004, 4868 or 8868. You must file for an extension by the tax deadline. If you don’t file for an extension before the Tax Day due date, you risk being charged late fees and penalties.
When are taxes due with an extension?
Once you’ve filed for a tax extension, you will have until Oct. 15, 2025, to complete and file your 2024 federal tax return. Like Tax Day, the extension deadline is typically Oct. 15 unless the 15th falls on a weekend or holiday.
Since partnerships and S corps have an earlier tax filing due date (March 15), they also have an earlier extension due date. The extended deadline for partnerships and S corporations is September 15, 2025. This does not extend the time you have to pay your tax bill. You can estimate your tax liability and pay it for 2024 when you request an extension. If you anticipate a tax refund, and you don’t anticipate owing taxes, then you should be fine. You can set up a payment plan with the IRS if you are unable to pay your tax bill in full. Be aware that the IRS could charge a fee to set up a payment schedule. You may also be charged interest on the unpaid balance up until it is fully paid. To minimize the amount of interest and fees you owe, try to pay off your tax bill as quickly as possible.
When is the 990 extension due date?
Tax-exempt nonprofits that follow a calendar year tax period have until Nov. 15, 2025, to file Form 990. If your organization uses a fiscal year tax period, check the IRS table of tax return due dates for exempt organizations.
When are quarterly taxes due?
April 15 is also the payment deadline for first quarter estimated tax payments. This due date applies to those with little or no income tax withheld from their wages, such as freelancers, small business owners, and investors.
The quarterly tax due dates for 2025 are as follows:
Due Date
Payment Period
Quarterly Payment
Jan. 15, 2025
Sept. 1 to Dec. 31, 2024
2024 Q4 payments
April 15, 2025Jan. 1 to March 31, 2025
2025 Q1 payments
June 17, 2025
April 1 to May 31, 2025
2025 Q2 payments
Sept. September 16, 2025
June 1, 2025
2025 Q3 Payments
| Jan. 15, 2026 | Sept. The deadline for employers to send out W-2s is January 31, 2025. This means that employees can expect to receive their W-2s by mid-February 2025. The paper due date for the majority of 1099 forms is usually February 28. The e-filing due date is usually March 31. The bottom line | To ensure you are on top of your 2025 tax obligations, you should be aware of all key dates and deadlines. Tax planning can help you avoid late penalties, fees, and stress. We’ll help you start, whether you’re filing for an individual or business.
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