2025 Annual Tax Filing Deadlines

Individuals and Families

Annual personal income tax filings (Form 1040) due Monday, April 15, 2025
Deadline for extended personal income tax returns: Form 1040 due October 15, 2025

Estates and Trusts

Estates and trusts IRS Form 1041 due on April 15, 2025

Business tax deadlines for federal tax returns

Sole proprietorships: Schedule C and personal tax return (IRS Form 1040) due April 15, 2025
Partnerships: IRS Form 1065 due March 17, 2025
S-corporations: IRS Form 1120S due March 17, 2025
C-corporations: IRS Form 1120 due April 15, 2025

Business tax extension deadlines

With a tax extension, the filing deadline changes to the following:

Sole proprietorships: October 15, 2025
Partnerships: September 15, 2025
Multimember LLCs: September 15, 2025
S-corporations: September 15, 2025
C-corporations: October 15, 2025

Important notes about tax extensions

An extension gives you more time to file but it does not give you more time to pay. You should make a payment to cover any taxes you owe by the initial deadline to avoid penalties

Deadlines for estimated tax payments

You can pay all of your estimated tax by April 15, 2024, or in four equal amounts by the dates shown below

1Q — April 15, 2025
2Q — June 15, 2025
3Q — September 15, 2025
4Q — January 15, 2026

Form 941 deadlines

Form 941, “Employer’s Quarterly Federal Tax Return,” is for reporting wages you paid and tips your employees reported to you, as well as employment taxes (federal income tax, Social Security and Medicare taxes you withheld, on top of your share of those Social Security and Medicare taxes)

You file Form 941 quarterly. The deadline is the last day of the month following the end of the quarter

April 30, 2025
July 31, 2025
October 31, 2025
January 31, 2026

Businesses must use electronic funds transfer (EFTPS) to make federal tax deposits

Deadline to send out W-2s

The annual deadline to file W-2s is January 31

You can send W-2 forms by regular email or make them available digitally, though employees can request a paper copy
Provide these forms late, and the IRS can hit you with penalties anywhere from $50 to $580 per employee, depending on how late you were

Deadline to send out 1099s

If you worked with independent contractors during the tax year, you may need to send them a Form 1099-NEC by January 31. The same penalties and deadlines that apply for W-2 forms apply for 1099s