ob体育

Second 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.

April

May

June

April

Date Description
4/2/2025 Deposit payroll tax for payments on Mar 26-28 if the semiweekly deposit rule applies.
4/4/2025 Deposit payroll tax for payments on Mar 29-31 if the semiweekly deposit rule applies.
4/4/2025 Deposit payroll tax for payments on Apr 1 if the semiweekly deposit rule applies.
4/9/2025 Deposit payroll tax for payments on Apr 2-4 if the semiweekly deposit rule applies.
4/10/2025 Employers: Employees are required to report to you tips of $20 or more earned during March.
4/11/2025 Deposit payroll tax for payments on Apr 5-8 if the semiweekly deposit rule applies.
4/14/2025 Withholding Agent: ob体育 Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
4/15/2025 Individuals: ob体育 Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2025 estimated tax - Use Form 1040-ES.
4/15/2025 Household Employers: ob体育 Sch. H with Form 1040 if you paid $2,700 or more to a household employee.
4/15/2025 Deposit payroll tax for Mar if the monthly deposit rule applies.
4/15/2025 Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
4/15/2025 ob体育 Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/24
4/15/2025 Corporations: ob体育 Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax - see Pub. 542 and EFTPS.
4/15/2025 Estates and Trusts: ob体育 Form 1041 for calendar year entities and pay any tax due.
4/15/2025 Individuals and calendar year-end Entities: ob体育 Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
4/15/2025 Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
4/15/2025 Nonresident alien individuals who received wages as an employee subject to U.S. income tax withholding: ob体育 Form 1040-NR. For an automatic 6-month extension, file Form 4868.
4/15/2025 Partnerships: ob体育 Form 8813 quarterly payment voucher and pay any tax due.
4/17/2025 Deposit payroll tax for payments on Apr 9-11 if the semiweekly deposit rule applies.
4/21/2025 Deposit payroll tax for payments on Apr 12-15 if the semiweekly deposit rule applies.
4/23/2025 Deposit payroll tax for payments on Apr 16-18 if the semiweekly deposit rule applies.
4/25/2025 Deposit payroll tax for payments on Apr 19-22 if the semiweekly deposit rule applies.
4/30/2025 Deposit payroll tax for payments on Apr 23-25 if the semiweekly deposit rule applies.
4/30/2025 ob体育 Form 720 for the first quarter.
4/30/2025 ob体育 Form 2290 and pay the tax on vehicles first used in March.
4/30/2025 Employers: ob体育 Form 941 for the first quarter.
4/30/2025 Deposit FUTA tax owed through Mar if more than $500.
4/30/2025 ob体育 Form 730 and pay the tax on wagers accepted during March.

May

Date Description
5/2/2025 Deposit payroll tax for payments on Apr 26-29 if the semiweekly deposit rule applies.
5/7/2025 Deposit payroll tax for payments on Apr 30 - May 2 if the semiweekly deposit rule applies.
5/9/2025 Deposit payroll tax for payments on May 3-6 if the semiweekly deposit rule applies.
5/12/2025 Employers: Employees are required to report to you tips of $20 or more earned during April.
5/12/2025 ob体育 Form 941 for the first quarter if you timely deposited all required payments.
5/14/2025 Deposit payroll tax for payments on May 7-9 if the semiweekly deposit rule applies.
5/15/2025 Deposit payroll tax for Apr if the monthly deposit rule applies.
5/15/2025 ob体育 Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/24
5/15/2025 ob体育 Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)
5/15/2025 ob体育 Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2025
5/16/2025 Deposit payroll tax for payments on May 10-13 if the semiweekly deposit rule applies.
5/21/2025 Deposit payroll tax for payments on May 14-16 if the semiweekly deposit rule applies.
5/23/2025 Deposit payroll tax for payments on May 17-20 if the semiweekly deposit rule applies.
5/29/2025 Deposit payroll tax for payments on May 21-23 if the semiweekly deposit rule applies.
5/30/2025 Deposit payroll tax for payments on May 24-27 if the semiweekly deposit rule applies.

June

Date Description
6/2/2025 ob体育 Form 730 and pay the tax on wagers accepted during April.
6/2/2025 ob体育 Form 2290 and pay the tax for vehicles first used during April.
6/4/2025 Deposit payroll tax for payments on May 28-30 if the semiweekly deposit rule applies.
6/6/2025 Deposit payroll tax for payments on May 31 - Jun 3 if the semiweekly deposit rule applies.
6/10/2025 Employers: Employees are required to report to you tips of $20 or more earned during May.
6/11/2025 Deposit payroll tax for payments on Jun 4-6 if the semiweekly deposit rule applies.
6/13/2025 Deposit payroll tax for payments on Jun 7-10 if the semiweekly deposit rule applies.
6/16/2025 Individuals living outside the U.S.: ob体育 Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
6/16/2025 Individuals: Pay the second installment of 2025 estimated tax - Use Form 1040-ES.
6/16/2025 Corporations: Deposit the second installment of your 2025 estimated tax - see Pub. 542 and EFTPS.
6/16/2025 Deposit payroll tax for May if the monthly deposit rule applies.
6/16/2025 Partnerships: ob体育 Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
6/16/2025 Partnerships: ob体育 Form 8813 quarterly payment voucher and pay any tax due.
6/16/2025 Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: ob体育 Form 1040-NR. For an automatic extension, file Form 4868
6/17/2025 Individuals living outside the U.S.: ob体育 Form 3520. For automatic 4 month extension, file an income tax return extension, Form 4868.
6/17/2025 Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
6/18/2025 Deposit payroll tax for payments on Jun 11-13 if the semiweekly deposit rule applies.
6/23/2025 Deposit payroll tax for payments on Jun 14-17 if the semiweekly deposit rule applies.
6/25/2025 Deposit payroll tax for payments on Jun 18-20 if the semiweekly deposit rule applies.
6/27/2025 Deposit payroll tax for payments on Jun 21-24 if the semiweekly deposit rule applies.
6/30/2025 ob体育 Form 730 and pay the tax on wagers accepted during May.
6/30/2025 ob体育 Form 2290 and pay the tax for vehicles first used during May.

Related

First Quarter (January, February, March)

Third Quarter (July, August, September)

Fourth Quarter (October, November, December)