Tax Due Dates

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December 2024

December 10 – Individuals: Report tip income of $20 or more for November to employers (Form 4070).
December 16 – Calendar-year corporations: Pay the fourth installment of 2024 estimated income taxes (Form 1120-W).
December 16 – Employers: Deposit Social Security, Medicare, and withheld income taxes for November if following the monthly deposit rule.
December 16 – Employers: Deposit nonpayroll withheld income taxes for November if following the monthly deposit rule.

January 2025

January 10 – Individuals: Report tip income of $20 or more for December to employers (Form 4070).
January 15 – Employers: Deposit nonpayroll withheld income taxes for December 2024 (if following the monthly deposit rule).
January 15 – Individuals: Pay the fourth installment of 2024 estimated taxes (Form 1040-ES), if applicable.
January 31 – Employers: Submit 2024 Form W-2 (Copy A) and Form W-3 to the Social Security Administration.
January 31 – Employers: File the 2024 return for federal unemployment taxes (Form 940) and pay any outstanding taxes.
January 31 – Employers: Report Social Security, Medicare taxes, and income tax withholding for Q4 2024 (Form 941) if payments were not timely.
January 31 – Employers: Provide 2024 Form W-2 to employees.
January 31 – Businesses: Distribute Form 1098, Form 1099-MISC (except those with a February 18 deadline), Form 1099-NEC, and Form W-2G to recipients.
January 31 – Individuals: File 2024 income tax returns (Form 1040 or Form 1040-SR) and pay any tax due to avoid penalties for underpayment.

February 2025

February 10 – Employers: Submit 2024 Form 940 if federal unemployment taxes were deposited on time.
February 10 – Employers: Report Social Security, Medicare taxes, and income tax withholding for Q4 2024 (Form 941) if taxes were deposited on time.
February 10 – Individuals: Report January tip income of $20 or more to employers (Form 4070).
February 18 – Employers: Deposit nonpayroll withheld income taxes for January if following the monthly deposit rule.
February 18 – Employers: Deposit Social Security, Medicare, and withheld income taxes for January if following the monthly deposit rule.
February 18 – Businesses: Provide Form 1099-B, Form 1099-S, and certain Forms 1099-MISC (reporting Box 8 or Box 10) to recipients.
February 18 – Individuals: File a new Form W-4 to continue exemption for the year if previously exempt from withholding.
February 28 – Businesses: File Forms 1098, 1099 (excluding January 31 deadlines), Form W-2G, and Form 1096 for 2024 payments. (Electronic filers may delay until April 1.)

March 2025

March 10 – Individuals: Report February tip income of $20 or more to employers (Form 4070).
March 17 – Employers: Deposit nonpayroll withheld income taxes for February if following the monthly deposit rule.
March 17 – Employers: Deposit Social Security, Medicare, and withheld income taxes for February if following the monthly deposit rule.
March 17 – Calendar-year partnerships: File 2024 income tax returns (Form 1065 or Form 1065-B) and provide Schedule K-1 to partners or request a six-month extension (Form 7004).
March 17 – Calendar-year S corporations: File 2023 income tax returns (Form 1120-S) and provide Schedule K-1 to shareholders or file for an automatic six-month extension (Form 7004). Pay any tax due.

April 2025

April 1 – Employers: Electronically file Forms 1097, 1098, 1099 (except those with earlier deadlines), and Form W-2G for 2024.
April 10 – Individuals: Report March tip income of $20 or more to employers (Form 4070).
April 15 – Employers: Deposit nonpayroll withheld income taxes for March if following the monthly deposit rule.
April 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for March if following the monthly deposit rule.
April 15 – Calendar-year corporations: Pay the first installment of 2025 estimated income taxes (Form 1120-W).
April 15 – Calendar-year corporations: File 2024 income tax returns (Form 1120) or request a six-month extension (Form 7004). Pay any tax due.
April 15 – Calendar-year trusts and estates: File 2024 income tax returns (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004). Pay any income tax due.
April 15 – Household employers: File Schedule H if wages paid equal $2,700 or more in 2024 and Form 1040 is not required. If Form 1040 is filed, submit Schedule H with the return (extension applies if the return is extended).
April 15 – Individuals: File 2024 gift tax returns (Form 709) or file for an automatic six-month extension (Form 8892). If no gift tax is due, file for an automatic extension (Form 4868).
April 15 – Individuals: Make 2024 contributions to SEP or other retirement plans (unless filing a tax extension).
April 15 – Individuals: Make 2024 contributions to traditional IRAs or Roth IRAs (extensions allowed).
April 15 – Individuals: File 2024 income tax returns (Form 1040 or Form 1040-SR) or request a six-month extension (Form 4868). U.S. citizens abroad or military personnel outside the U.S. may receive a two-month extension automatically.
April 15 – Individuals: Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying through withholding.
April 30 – Employers: Report Social Security, Medicare taxes, and income tax withholding for Q1 2025 (Form 941) and pay any tax due if deposits were not timely.