Important tax deadlines and dates
There are key deadlines and dates that you should know about. Use this calendar to help you avoid missing important deadlines, view important due dates and actions for key filing deadlines each month. For the latest information about changes or developments please visit Forms & instructions for your specific form or publication.
Taxpayers affected by disasters should visit Around the nation for information on tax filing and payment extensions for your state.
EFTPS users: Payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date.
January
| Date | Description |
|---|---|
| 1/2/2025 | Deposit payroll tax for payments on Dec 25-27, 2024, if the semiweekly deposit rule applies. |
| 1/6/2025 | Deposit payroll tax for payments on Dec 28-31, 2024, if the semiweekly deposit rule applies. |
| 1/8/2025 | Deposit payroll tax for payments on Jan 1-3 if the semiweekly deposit rule applies. |
| 1/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during Dec 2024 |
| 1/13/2025 | Deposit payroll tax for payments on Jan 4-7 if the semiweekly deposit rule applies. |
| 1/15/2025 | Deposit payroll tax for payments on Jan 8-10 if the semiweekly deposit rule applies. |
| 1/15/2025 | Deposit payroll tax for Dec 2024 if the monthly deposit rule applies. |
| 1/15/2025 | Individuals: Pay the final installment of your 2024 estimated tax - use Form 1040-ES. |
| 1/15/2025 | Farmers and fishers: Pay your estimated tax for 2024. Use Form 1040-ES. |
| 1/17/2025 | Deposit payroll tax for payments on Jan 11-14 if the semiweekly deposit rule applies. |
| 1/23/2025 | Deposit payroll tax for payments on Jan 15-17 if the semiweekly deposit rule applies. |
| 1/24/2025 | Deposit payroll tax for payments on Jan 18-21 if the semiweekly deposit rule applies. |
| 1/29/2025 | Deposit payroll tax for payments on Jan 22-24 if the semiweekly deposit rule applies. |
| 1/31/2025 | ob体育 Form 720 for the fourth quarter of 2024. |
| 1/31/2025 | Deposit payroll tax for payments on Jan 25-28 if the semiweekly deposit rule applies. |
| 1/31/2025 | Individuals: ob体育 your tax return if you did not pay your last installment of estimated tax by Jan 15th (see Form 1040-ES) |
| 1/31/2025 | Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2024. Employers: Furnish Form W-2 to employees who worked for you in 2024 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2024. |
| 1/31/2025 | ob体育 Form 1099-NEC for nonemployee compensation paid in 2024, see instructions. |
| 1/31/2025 | ob体育 Form 730 and pay the tax on wagers accepted during Dec 2024. |
| 1/31/2025 | ob体育 Form 2290 and pay the tax for vehicles first used in Dec 2024. |
| 1/31/2025 | Deposit any FUTA tax owed through Dec 2024. |
| 1/31/2025 | ob体育 Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due. |
February
| Date | Description |
|---|---|
| 2/5/2025 | Deposit payroll tax for payments on Jan 29-31 if the semiweekly deposit rule applies. |
| 2/7/2025 | Deposit payroll tax for payments on Feb 1-4 if the semiweekly deposit rule applies. |
| 2/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during Jan. |
| 2/10/2025 | ob体育 Forms 940, 941, 943, 944 and/or 945 if you timely deposited all required payments. |
| 2/12/2025 | Deposit payroll tax for payments on Feb 5-7 if the semiweekly deposit rule applies. |
| 2/14/2025 | Deposit payroll tax for payments on Feb 8-11 if the semiweekly deposit rule applies. |
| 2/15/2025 | ob体育 Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2024 |
| 2/15/2025 | ob体育 Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues |
| 2/18/2025 | ob体育 a new Form W-4 if you claimed exemption from income tax withholding in 2024. |
| 2/18/2025 | Furnish Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients. |
| 2/18/2025 | Deposit payroll tax for Jan if the monthly deposit rule applies. |
| 2/18/2025 | Begin withholding on employees who claimed exemption from withholding in 2024 but did not file a W-4 to continue withholding exemption in 2025. |
| 2/20/2025 | Deposit payroll tax for payments on Feb 12-14 if the semiweekly deposit rule applies. |
| 2/21/2025 | Deposit payroll tax for payments on Feb 15-18 if the semiweekly deposit rule applies. |
| 2/26/2025 | Deposit payroll tax for payments on Feb 19-21 if the semiweekly deposit rule applies. |
| 2/28/2025 | Deposit payroll tax for payments on Feb 22-25 if the semiweekly deposit rule applies. |
| 2/28/2025 | ob体育 paper Forms 1094-C and 1095-C with IRS if you are an Applicable Large Employer; For all other providers file paper Forms 1094-B and 1095-B with the IRS |
| 2/28/2025 | ob体育 Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2024. |
| 2/28/2025 | ob体育 Form 2290 and pay the tax for vehicles first used in January. |
| 2/28/2025 | ob体育 Form 8027 if you are a large food or beverage establishment. |
| 2/28/2025 | ob体育 Form 730 and pay the tax on wagers accepted during January. |
March
| Date | Description |
|---|---|
| 3/3/2025 | Farmers and fishers: ob体育 Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2024 estimated tax payments by Jan 15, 2025. |
| 3/3/2025 | Applicable Large Employers provide Forms 1095-C to full time employees; For all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals. |
| 3/5/2025 | Deposit payroll tax for payments on Feb 26-28 if the semiweekly deposit rule applies. |
| 3/7/2025 | Deposit payroll tax for payments on Mar 1-4 if the semiweekly deposit rule applies. |
| 3/10/2025 | Employers: Employees are required to report to you tips of $20 or more earned during February. |
| 3/12/2025 | Deposit payroll tax for payments on Mar 5-7 if the semiweekly deposit rule applies. |
| 3/14/2025 | Deposit payroll tax for payments on Mar 8-11 if the semiweekly deposit rule applies. |
| 3/17/2025 | Withholding Agent: ob体育 Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request is required for 30-day extension to provide Forms 1042-S to recipients. |
| 3/17/2025 | Foreign Trusts with a U.S. Owner: ob体育 calendar year Form 3520-A. For automatic 6-month extension, file Form 7004. |
| 3/17/2025 | Withholding Agent: ob体育 Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004. |
| 3/17/2025 | Partnerships: ob体育 Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004. |
| 3/17/2025 | Deposit payroll tax for Feb if the monthly deposit rule applies. |
| 3/17/2025 | S Corp: ob体育 Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. ob体育 Form 2553 to elect S Corp status beginning with calendar yr. 2025. |
| 3/17/2025 | Partnerships: ob体育 Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004. |
| 3/19/2025 | Deposit payroll tax for payments on Mar 12-14 if the semiweekly deposit rule applies. |
| 3/21/2025 | Deposit payroll tax for payments on Mar 15-18 if the semiweekly deposit rule applies. |
| 3/26/2025 | Deposit payroll tax for payments on Mar 19-21 if the semiweekly deposit rule applies. |
| 3/28/2025 | Deposit payroll tax for payments on Mar 22-25 if the semiweekly deposit rule applies. |
| 3/31/2025 | Electronically file Forms W-2G, 1097, 1098, 1099, 1094-C, 1095-C, 1094-B, 1095-B, 3921, 3922 & 8027 |
| 3/31/2025 | ob体育 Form 2290 and pay the tax for vehicles first used in February. |
| 3/31/2025 | ob体育 Form 730 and pay the tax on wagers accepted during February. |
Related
Second Quarter (April, May, June)
Third Quarter (July, August, September)
Fourth Quarter (October, November, December)