2025 TAX CALENDAR

• January 10 -Employees who work for tips received $20 or more in tips during December report them to your employer. See Pub. 531, reporting Tip Income, for more information on how to report tips to your employer.

•  January 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2024.

• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2024.

• January 15 - Make a payment of your estimated tax for 2024. If you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2024 estimated tax payments. However, you don't have to make this payment if you file your 2024 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2025.
• Farmers and Fishermen. Pay your estimated tax for 2024 using Form 1040-ES. You have until April 15 to file your 2024 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 15, you must file your 2024 return and pay all tax due by March 3, 2025, to avoid an estimated tax penalty.

• January 15 -  4th Quarter 2024 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2024 tax year. 

• January 29 -  (approximately) - 2024 Tax season begins. This marks when the IRS will begin accepting and processing 2024 federal tax returns. 

• January 31 -  Due date for employers to send W-2 forms. To ensure you’re able to complete your tax return on time, the IRS requires all employers to send you a W-2 no later than January 31 following the close of the tax year. Generally, this means W-2s get sent by January 31, but you won’t necessarily receive your form by this date. 

• January 31 -   Certain 1099 forms are sent. Various 1099 forms, and forms 1099-NEC, 1099-MISC, and 1099-K are used to report payments that typically don’t come from an employer, such as if you work as an independent contractor, gig worker, or self-employed person or if you receive income such as interest, dividends, prize winnings, rents, royalties, or brokerage account transactions. If January 31 falls on a weekend or holiday, these forms are due to be sent the following business day. 

• January 31 - 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 2024 by January 31. Filing your return and paying all tax due by January 31 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by January 31, file and pay your tax by April 15.
• All businesses. Give annual information statements to recipients of certain payments you made during 2024. 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.

• January 31 - All employers. Give your employee their copies of Form W-2 for 2024. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, transmittal of wage and tax statements, along with Copy A of all the Forms W-2 you issued for 2024.
• Payers of non-employee compensation. File Form 1099-NEC for nonemployee compensation paid in 2024.
• Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
• Nonpayroll taxes. File Form 945 to report income tax withheld for 2024 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
• Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
• Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2024. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2024 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
• Farm employers. File Form 943 to report social security and Medicare taxes and with-held income tax for 2024. Deposit or pay any undeposited tax under the accuracy of de-posits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return. See Health coverage reporting to IRS under February 28, earlier.
• Federal unemployment (FUTA) tax. File Form 940 for 2024. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return

• March 3 - Health coverage reporting to employees. If you're an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements. 

• March 10 -   Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

• March 17 - Partnerships. File a 2024 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 Sched-ule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—Inter-national, or substitute Schedule K-3 (Form 1065).To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.
• S corporations. File a 2024 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, Sched-ule K-3 (Form 1120-S), Shareholder’s Share of Income, Deductions, Credits, etc.—Inter-national, or substitute Schedule K-3 (Form 1120-S).
• To request an automatic 6-month extension of time to file the return, file Form 7004 and de-posit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penal-ties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15.

• March 17 - Social security, Medicare, and withheld income tax.If the monthly deposit rule applies, deposit the tax for payments made in February.
• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

• March 31 - S corporation election. File form 2553 to elect to be treated as an S corporation beginning with calendar year 2025. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2026.
• Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under February 28, earlier. The due date for giving the recipient these forms generally remains January 31. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
• Second Quarter. The second quarter of a calendar year is made up of April, May and June.

•  March 31 - Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2024. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220.
• Electronic filing of Forms 8027.File Forms 8027 for 2024. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment employers under February 28, earlier.
• Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B.If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 28, earlier.
• Second Quarter

The second quarter is made up of April, May, and June.

• March 31 - Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2024. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under February 28, earlier. The due date for giving the recipient these forms remains January 31. For information about filing Forms W-2G electronically, see Pub. 1220.
• Electronic filing of Forms 8027.File Forms 8027 for 2024. This due date applies only if you electronically file. Otherwise, see Large food and beverage establishment em-ployers under February 28, earlier.
• Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B.If you’re an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under February 28, earlier.
• Second Quarter The second quarter is made up of April, May, and June.

• May 12 -  Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

• May 12 - Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

• May 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April.
• Nonpayroll withholding. If the monthly deposit rule applies. deposit rule applies, deposit the tax for payments made in April.

• July 10 —  Employees who work for tips. If you re-ceived $20 or more in tips during June, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

• July 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June.
• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

• July 31 - Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 11 to file the return. 
• Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2025 but less than $2,500 for the second quarter.
• Federal unemployment (FUTA) tax. Deposit the tax owed through June if more than $500.
• All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2024. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/Form5500.

• September 10-  Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

• September 15 -  Individuals. Make a payment of your 2025 estimated tax if you're not paying your income tax for the year through withholding (or won't pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2025. For more information, see Pub. 505.
• Partnerships. File a 2024 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 17, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute, Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute, Schedule K-3 (Form 1065).
• S-corporations. File a 2024 calendar year income tax return (Form 1120-S)and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 17, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
• Corporations -  Deposit the third installment
• of estimated income tax for 2025.
• Fourth Quarter - Deposit the third installment of estimated income tax for 2025.

• September 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.
• Fourth Quarter - The fourth quarter of a calendar year is made up of October, November, and December.

•  November 10 -  Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

• November 10 - Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

• November 17 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.
• Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.