When Are Taxes Due? 2025 Filing & Extension Deadlines

Staying on top of tax deadlines is crucial for avoiding penalties and ensuring your financial records remain in good standing. This comprehensive guide outlines the important tax deadlines for 2025 based on the United States and IRS guidelines.

Upcoming Tax Deadline: January 15, 2025

The first major tax deadline of 2025 is January 15. This date marks the due date for the fourth quarterly estimated tax payment for the 2024 tax year. If you’re self-employed, own a business, or have significant income that’s not subject to withholding, this deadline is critical.

Tax Deadline Highlights

Here are the key highlights of 2025 tax deadlines:

• January 15, 2025: Fourth quarterly estimated tax payment for 2024.
• April 15, 2025: Tax Day for individual returns, C corporation returns, and first estimated tax payment for 2025.
• October 15, 2025: Extended filing deadline for individuals and C corporations.

When Is “Tax Day”?

Tax Day, the deadline for filing individual tax returns, falls on April 15, 2025. If this date lands on a weekend or a holiday, the IRS typically extends the deadline to the next business day. For 2025, no such extensions are expected.

What’s the Deadline to Pay Your Taxes?

April 15, 2025, is also the deadline to pay any taxes owed to the IRS. Even if you file for an extension, the payment deadline remains unchanged. Failing to pay your taxes on time may result in interest and penalties.

When Are 2025 Tax Extensions Due?

If you need extra time to file your taxes, you can request an extension by submitting Form 4868 by April 15, 2025. This grants you an additional six months to file, moving the deadline to October 15, 2025. However, an extension to file is not an extension to pay; any taxes owed must still be paid by April 15.

2025 Tax Deadlines

Below is a month-by-month breakdown of important tax deadlines for 2025:

January 15, 2025

Fourth Quarterly Estimated Tax Payment

• The fourth estimated tax payment for the 2024 tax year is due. This applies to individuals and businesses who earn income not subject to withholding.

January 31, 2025

Form W-2 Filing Deadline

• Employers must provide employees with their Form W-2 by this date.

Form 1099-NEC Copy A and B Filing Deadline

• Businesses must file Form 1099-NEC (Nonemployee Compensation) with the IRS and provide copies to contractors.

Form 1099-MISC Copy B Filing Deadline

• Businesses must distribute Form 1099-MISC (Miscellaneous Income) to recipients.

February 28, 2025

Form 1099-MISC Paper Filing Deadline

• Paper filings of Form 1099-MISC must be submitted to the IRS by this date.

March 17, 2025

S Corporation and Partnership Tax Returns Due

• Form 1120-S for S corporations and Form 1065 for partnerships must be filed. If needed, request an extension using Form 7004.

March 31, 2025

Form 1099-MISC Copy A Filing Deadline

• Electronically filed Form 1099-MISC submissions are due to the IRS by this date.

April 15, 2025

First Quarterly Estimated Tax Payment

• The first estimated tax payment for the 2025 tax year is due.

Individual Tax Returns Due

• Individual taxpayers must file Form 1040 or request an extension.

C Corporation Tax Returns Due

• Form 1120 for C corporations is due, with the option to file for an extension.

State Tax Returns

• State tax return deadlines generally align with federal deadlines, though some states may have different filing dates.

June 16, 2025

Second Quarterly Estimated Tax Payment

• The second estimated tax payment for the 2025 tax year is due.

September 15, 2025

Third Quarterly Estimated Tax Payment

• The third estimated tax payment for the 2025 tax year is due.

Extended Filing Deadline for Partnerships and S Corporations

• Partnerships and S corporations that received a filing extension must submit their returns by this date.

October 15, 2025

Extended Filing Deadline for Individual Tax Returns, Sole Proprietorships, and C Corporations

• Individuals, sole proprietors, and C corporations that filed for an extension must file their tax returns by this date.

December 31, 2025

Tax Moves Deadline

• Any end-of-year tax moves, such as charitable contributions or selling investments, must be completed by this date.

Set Up a Solo 401(k)

• If you’re self-employed and want to set up a Solo 401(k), it must be established by December 31, 2025, to claim contributions for the year.

Need Help Filing?

Filing taxes can be complex, especially if you’re managing multiple deadlines. Consider hiring a tax professional or using trusted tax software to simplify the process and ensure compliance.

When Can I Start Filing Taxes for 2025?

The IRS typically begins accepting tax returns in late January. For the 2024 tax year, expect to start filing in January 2025, once the IRS announces the official opening date.

When Will I Get My Tax Refund?

Refunds are typically issued within 21 days of filing if you e-file and select direct deposit. Paper filings and mailed refunds may take longer.

Paying Your Taxes Late

If you miss a tax payment deadline, you may incur penalties and interest. To minimize these costs, file your return and pay as soon as possible. The IRS also offers payment plans to help taxpayers manage their obligations.

By understanding and adhering to these deadlines, you can avoid unnecessary stress and keep your finances on track.