Tax Due Dates
May 2025
May 12
Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
May 12
Individuals - Report April tip income of $20 or more to employers (Form 4070).
May 15
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) - File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
May 15
Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.
May 15
Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
May 15
Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
June 2025
June 10
Individuals - Report May tip income of $20 or more to employers (Form 4070).
June 16
Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
June 16
Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
June 16
Calendar-year corporations - Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
June 16
Individuals - Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
June 16
Individuals - File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
July 2025
July 10
Individuals - Report June tip income of $20 or more to employers (Form 4070).
July 15
Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 15
Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 31
Employers - File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
July 31
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
August 2025
August 11
Individuals - Report July tip income of $20 or more to employers (Form 4070).
August 11
Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
August 15
Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
August 15
Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
September 2025
September 10
Individuals - Report August tip income of $20 or more to employers (Form 4070).
September 15
Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
September 15
Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
September 15
Calendar-year partnerships - File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.
September 15
Calendar-year S corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
September 15
Calendar-year S corporations - File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
September 15
Calendar-year corporations - Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
September 15
Individuals - Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 30
Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
October 2025
October 10
Individuals - Report September tip income of $20 or more to employers (Form 4070).
October 15
Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 15
Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
October 15
Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
October 15
Calendar-year C corporations - File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 15
Individuals - File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
October 15
Individuals - Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
October 15
Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
October 15
Calendar-year bankruptcy estates - File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 31
Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
November 2025
November 10
Individuals - Report October tip income of $20 or more to employers (Form 4070).
November 10
Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.
November 17
Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.
November 17
Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
November 17
Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
December 2025
December 10
Individuals - Report November tip income of $20 or more to employers (Form 4070).
December 15
Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
December 15
Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
December 15
Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
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