With the start of a new year, comes the start of a new tax season. As you pull financial reports, search for deductions, and get forms in order, it’s important to know the various due dates that apply to you. To help, we’ve compiled this guide to the key federal tax deadlines in 2025. Planning to meet them will help you avoid penalties, interest charges, and other hassles.
Table of contents:
- Federal tax filing and payment deadlines
- Annual information statement deadlines
- Estimated installment payment deadlines
- Employer tax deadlines
- Fiscal year deadline guidelines
Note: The following dates are largely for most taxpayers’ general tax calendar. However, if you use a fiscal year, you can find the fiscal year guidelines towards the bottom.
Federal tax filing and payment deadlines
The IRS requires that individuals and business entities file and pay federal taxes by the following dates in 2025:
| Date | Applies To | Deadline Details |
| March 17 | Partnerships | Deadline for partnerships to file a 2024 calendar year return using Form 1065 and provide each partner with a copy of their Schedule K-1, or request a six-month extension. |
| March 17 | S Corporations | Deadline for S corporations to file a 2024 calendar year income tax return on Form 1120-S, pay any tax due, and provide shareholders with a copy of their Schedule K-1, or request a six-month extension. |
| April 15 | Individuals living in the U.S. or Puerto Rico | Deadline for individuals living in the U.S. or Puerto Rico to file Form 1040 or Form 1040-SR and pay any tax due, or request a six-month extension. |
| April 15 | Corporations | Deadline for corporations to file a 2024 calendar year income tax return using Form 1120 and pay any tax due, or file a six-month extension. |
| June 16 | Individuals living outside the U.S. or Puerto Rico | Deadline for individuals who live and work outside of the U.S. and Puerto Rico to file Form 1040 or Form 1040-SR and pay any tax that is due, or request a six-month extension. |
| September 15 | Partnerships and S corporations | Deadline to file a 2024 calendar year return for partnerships and S corporations that requested a six-month extension. |
| October 15 | Individuals and corporations | Deadline to file a 2024 calendar year return for individuals and corporations that requested a six-month extension. |
Note: Filing a six-month extension extends the time you have to file your taxes but you’re still required to pay the estimated amount you owe by the original deadline. Delaying payment may result in penalties and interest charges.
Annual information statement deadlines
Annual information statements summarize financial and tax-related information. You’re required to file them when you pay a third party an amount above the threshold for the payment type you’re making. For example, if you hire a freelancer to do some work for your business and pay them $600 or more, you’re required to file Form 1099-NEC.
Here are the key filing deadlines for annual information statements in 2025:
| Date | Deadline Details | Related Forms |
| January 31 | Deadline for providing annual information statements to recipients of nonemployee compensation paid in 2024 and filing them using Form 1099-NEC. | Form 1099-NEC |
| January 31 | Deadline for providing annual information statements to recipients of certain payments paid in 2024. Payment types include dividends, corporate distributions, interest, rent, royalties, profit-sharing distributions, retirement plan distributions, prizes, awards, debt cancellations, cash payments over $10,000, and more. | The required form varies depending on the payment type. |
| February 18 | Deadline for providing annual information statements to recipients of payments reported on Form 1099-B, Form 1099-S, and substitute payments or gross proceeds paid to an attorney that are reported on Form 1099-MISC. | Form 1099-B, 1099-S, 1099-MISC |
| February 28 | Deadline for filing information returns to recipients of certain payments made in 2024. | All third-party payment forms except those reported on Forms 1097, 1098, 1099, 3921, 3922, or W-2G. |
| March 31 | Deadline for filing information returns reported on Forms 1097, 1098, 1099 (aside from 1099-NEC), 3921, 3922, or W-2G. | Forms 1097, 1098, 1099 (aside from 1099-NEC), 3921, 3922, or W-2G. |
Estimated installment payment deadlines
If you don’t pay your individual taxes through withholding or won’t withhold enough to cover your tax liability in the upcoming year, you’ll need to make quarterly estimated tax payments. Corporations are also required to make these payments. Here are the deadlines for each of the required estimated payments in 2025:
| Date | Applies To | Deadline Details |
| January 15 | Individuals | Deadline for the last estimated tax payment of 2024 for individuals. |
| April 15 | Individuals and Corporations | Deadline for the first estimated tax installment payment of 2025 for individuals and corporations. |
| June 16 | Individuals and Corporations | Deadline for the second estimated tax installment payment of 2025 for individuals and corporations. |
| September 15 | Individuals and Corporations | Deadline for the third estimated tax installment payment of 2025 for individuals and corporations. |
| December 15 | Corporations | Deadline for the fourth estimated tax installment payment of 2025 for corporations. |
Employer tax deadlines
Employers have additional tax responsibilities including withholding income tax, Social Security tax, and Medicare tax from the earnings of their employees. Additionally, they’re required to pay a share of Social Security and Medicare taxes, along with Federal unemployment (FUTA) tax. If you’re an employer, here are several 2025 dates to note:
| Deadline Details | Dates |
| Provide employees with W-2s for 2024 | January 31 |
| FUTA Form deadline for 2024 | January 31 or February 10. |
| Nonpayroll tax form deadline for 2024 (if you paid taxes on time and in full) | February 10. |
| Monthly deposit dates for Social Security, Medicare, and withheld income tax | January 15, February 18, March 17, April 15, May 15, June 16, July 15, August 15, September 15, October 15, November 17, and December 15. |
| Quarterly filing dates for Social Security, Medicare, and withheld income tax (when taxes were paid on time and in full) | February 10, May 12, August 11, and November 10. |
| Quarterly filing and payment dates for Social Security, Medicare, and withheld income tax (when taxes weren’t paid on time or in full) | January 31, April 30, July 31, and October 31. |
| Monthly deposit deadlines for nonpayroll tax withholdings | January 15, February 18, March 17, April 15, May 15, June 16, July 15, August 15, September 15, October 15, November 17, and December 15. |
| Federal unemployment (FUTA) tax deposit deadlines (if more than $500) | April 30, July 31, and October 31. |
Note that while many key deadlines are included here, this is not an exhaustive list. You can see additional dates by checking the IRS’s Tax Calendars for 2025.
Fiscal year tax deadline guidelines
If you operate using a fiscal year, your tax deadlines will be based on the following guidelines:
| Deadline Type | Fiscal Year Rule |
| Individual tax filing deadline | File by the 15th day of the 4th month of your tax year. |
| Individual estimated tax payment deadlines | File by the 15th day of the 4th, 6th, and 9th month of your tax year, and on the 15th day of the 1st month following the end of your tax year. |
| Partnership tax filing deadline | File by the 15th day of the 3rd month of your tax year. |
| Corporation tax filing deadline | File by the 15th day of the 4th month of your tax year, unless your tax year ends June 30th or you have a short tax year that ends in June. In the latter cases, file by the 15th day of the 3rd month. |
| S-corporations tax filing deadline | File by the 15th day of the 3rd month after the tax year starts. |
| Corporate estimated tax payments deadline | File by the 15th day of the 4th, 6th, 9th, and 12th month of your tax year. |
If a due date lands on a holiday or weekend, it will be pushed to the next business day.
Stay on top of your small business taxes in 2025
Navigating tax season as a small business owner can be complicated but you don’t have to do it alone. Noting all the due dates that apply to you is a good place to start to ensure you don’t incur penalties and interest charges. Additionally, Lili can help you throughout the year by instantly sorting your transactions into tax categories, making it easier to track potential deductions, and allowing you to automate transfers into your tax savings account. The platform also provides easy access to quarterly and yearly business expense reports, financial insights, and pre-filled tax forms.
Learn more about how Lili can simplify your tax preparation!
Disclaimer: Lili AI and other reports related to income and expenses provided by Lili can be used to assist with your accounting. Final categorization of income and expenses for tax purposes is your responsibility. Lili is not a tax preparer and does not provide tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors regarding your specific situation.
