tax due dates | 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 – The launch of tax season 2024. The IRS started accepting and processing income tax returns for 2024 on this day.
Jan. 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. 18, 2025 – Deadline to reclaim your exemption from withholding.This applies if you claim an exemption from your employer withholding taxes from your paycheck on your Form W-4. 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. 15, 2025 – Third quarter estimated tax payments due for 2025.
Oct. 15, 2025 – Extended deadline to file your 2024 income tax returnif you requested a tax extension.
Dec. 31, 2025 – Due date to take the 2025 required minimum distribution from your retirement plan for those 73 and older.
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. 15, 2025 – Fourth quarter estimated tax payments due for 2024.
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 17, 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 your business uses a fiscal year instead, your tax due date is the 15th day of the third month after the close 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.

Oct. 15, 2025 – Extended tax deadline for C corps, sole proprietors, and certain LLCs that filed a tax extension.
Jan. 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.

2025 tax due date FAQs

When are taxes due?

In 2025, Tax Day falls on April 15. This is the deadline for filing your taxes as a calendar year filer. The April 15 deadline applies to:

Traditional employees who receive a W-2
Self-employed sole proprietors, including freelancers, independent contractors, or gig workers (Schedule C)
Retirees
Multi-member LLCs
Corporate returns (Form 1120)

When are business taxes due?

There are two exceptions to the April 15 tax deadline. Partnerships (Form 1065)and S corporations (Form 1120-S) must file their business returns by March 17, 2025. The deadline is typically March 15, which falls on a Saturday in 2025.

Remember that corporations and multi-member LLCs must file by April 15, just like individuals.

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 must file Form 990 by the 15th day of the fifth month following the end of the organization’s fiscal tax year. For calendar year filers, that means the due date is May 15, 2025.