ob体育

Fourth quarter – Tax calendar

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.

October

November

December

October

Date Description
10/1/2025 Deposit payroll tax for payments on Sep 24-26 if the semiweekly deposit rule applies.
10/3/2025 Deposit payroll tax for payments on Sep 27-30 if the semiweekly deposit rule applies.
10/8/2025 Deposit payroll tax for payments on Oct 1-3 if the semiweekly deposit rule applies.
10/10/2025 Deposit payroll tax for payments on Oct 4-7 if the semiweekly deposit rule applies.
10/10/2025 Employers: Employees are required to report to you tips of $20 or more earned during September.
10/15/2025 Deposit payroll tax for Sep if the monthly deposit rule applies.
10/15/2025 Nonresident alien Individuals who received wages as an employee subject to U.S. income tax withholding: ob体育 Form 1040-NR if you timely filed Form 4868.
10/15/2025 Individuals: ob体育 Form 1040 if you timely requested a 6-month extension.
10/15/2025 Individuals and calendar year-end Entities: ob体育 Form 3520 if you timely requested a 4 or 6-month extension.
10/15/2025 Corporations: ob体育 calendar year Form 1120 if you timely requested a 6-month extension.
10/16/2025 Deposit payroll tax for payments on Oct 8-10 if the semiweekly deposit rule applies.
10/17/2025 Deposit payroll tax for payments on Oct 11-14 if the semiweekly deposit rule applies.
10/22/2025 Deposit payroll tax for payments on Oct 15-17 if the semiweekly deposit rule applies.
10/24/2025 Deposit payroll tax for payments on Oct 18-21 if the semiweekly deposit rule applies.
10/29/2025 Deposit payroll tax for payments on Oct 22-24 if the semiweekly deposit rule applies.
10/31/2025 Deposit payroll tax for payments on Oct 25-28 if the semiweekly deposit rule applies.
10/31/2025 ob体育 Form 2290 and pay the tax for vehicles first used during September.
10/31/2025 ob体育 Form 941 for the third quarter.
10/31/2025 ob体育 Form 720 for the third quarter.
10/31/2025 ob体育 Form 730 and pay tax on wagers accepted during September.
10/31/2025 Deposit FUTA owed through Sep if more than $500.

November

Date Description
11/5/2025 Deposit payroll tax for payments on Oct 29-31 if the semiweekly deposit rule applies.
11/7/2025 Deposit payroll tax for payments on Nov 1-4 if the semiweekly deposit rule applies.
11/10/2025 ob体育 Form 941 for the third quarter if you timely deposited all required payments.
11/10/2025 Employers: Employees are required to report to you tips of $20 or more earned during October.
11/13/2025 Deposit payroll tax for payments on Nov 5-7 if the semiweekly deposit rule applies.
11/14/2025 Deposit payroll tax for payments on Nov 8-11 if the semiweekly deposit rule applies.
11/15/2025 ob体育 extended Forms Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2024
11/15/2025 ob体育 Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2025
11/17/2025 Deposit payroll tax for Oct if the monthly rule applies.
11/19/2025 Deposit payroll tax for payments on Nov 12-14 if the semiweekly deposit rule applies.
11/21/2025 Deposit payroll tax for payments on Nov 15-18 if the semiweekly deposit rule applies.
11/26/2025 Deposit payroll tax for payments on Nov 19-21 if the semiweekly deposit rule applies.

December

Date Description
12/1/2025 Deposit payroll tax for payments on Nov 22-25 if the semiweekly deposit rule applies.
12/1/2025 ob体育 Form 2290 and pay the tax for vehicles first used during October.
12/1/2025 ob体育 Form 730 and pay tax on wagers accepted during October.
12/3/2025 Deposit payroll tax for payments on Nov 26-28 if the semiweekly deposit rule applies.
12/5/2025 Deposit payroll tax for payments on Nov 29 - Dec 2 if the semiweekly deposit rule applies.
12/10/2025 Deposit payroll tax for payments on Dec 3-5 if the semiweekly deposit rule applies.
12/10/2025 Employers: Employees are required to report to you tips of $20 or more earned during November.
12/12/2025 Deposit payroll tax for payments on Dec 6-9 if the semiweekly deposit rule applies.
12/15/2025 Deposit payroll tax for Nov if the monthly deposit rule applies.
12/15/2025 Corporations: Deposit the fourth installment of your 2025 estimated tax - see Pub. 542 and EFTPS.
12/16/2025 Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
12/15/2025 Partnerships: ob体育 Form 8813 quarterly payment voucher and pay any tax due.
12/15/2025 Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: ob体育 Form 1040-NR If you timely filed Form 4868
12/17/2025 Deposit payroll tax for payments on Dec 10-12 if the semiweekly deposit rule applies.
12/19/2025 Deposit payroll tax for payments on Dec 13-16 if the semiweekly deposit rule applies.
12/24/2025 Deposit payroll tax for payments on Dec 17-19 if the semiweekly deposit rule applies.
12/29/2025 Deposit payroll tax for payments on Dec 20-23 if the semiweekly deposit rule applies.
12/31/2025 Deposit payroll tax for payments on Dec 24-26 if the semiweekly deposit rule applies.
12/31/2025 ob体育 Form 2290 and pay the tax for vehicles first used during November.
12/31/2025 ob体育 Form 730 and pay tax on wagers accepted during November.

Related

First Quarter (January, February, March)

Second Quarter (April, May, June)

Third Quarter (July, August, September)