Tax Filing Due Dates for 2025
As we approach the new tax year, staying informed about key deadlines is critical to ensure timely compliance. Below is a comprehensive guide to federal tax filing due dates for various forms and entities for 2025.
1. Individual Tax Returns (Form 1040)
- Regular Due Date: April 15, 2025
- For U.S. Persons Living Abroad: June 15, 2025
- Extension Due Date: October 15, 2025
2. Business Tax Returns
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C Corporations (Form 1120)
- Due Date: April 15, 2025
- Extension Due Date: October 15, 2025
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S Corporations (Form 1120-S)
- Due Date: March 15, 2025
- Extension Due Date: September 15, 2025
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Partnerships (Form 1065)
- Due Date: March 15, 2025
- Extension Due Date: September 15, 2025
3. Estate and Trust Tax Returns (Form 1041)
- Due Date: April 15, 2025
- Extension Due Date: October 15, 2025
4. Exempt Organizations (Form 990)
- Due Date: May 15, 2025 (for calendar year filers)
- Extension Due Date: November 15, 2025
5. Employer Tax Returns
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Form 941 (Quarterly Payroll Tax Returns)
- Due Date: Last day of the month following the end of the quarter
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Form 940 (Annual FUTA Tax Return)
- Due Date: January 31, 2025
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Forms W-2
- Due Date to IRS/SSA: January 31, 2025
6. Information Returns
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Forms 1099 and 1096
- Paper Filing Due Date: February 28, 2025
- Electronic Filing Due Date: March 31, 2025
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Form 1099-NEC (Non-Employee Compensation)
- Filing Deadline: January 31, 2025
7. Sales Tax (Varies by State)
- Quarterly Filers: Last day of the month following the end of the quarter
- Monthly Filers: Last day of the month following the reporting month
8. Beneficial Ownership Information (BOI) Filings
- Companies Created in 2024: 90 days from registration
- Companies Created on or after January 1, 2025: 30 days from registration
- Companies Created Before 2024: Deadline of January 1, 2025
9. Foreign Disclosures
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FinCEN Form 114 (FBAR)
- Due Date: April 15, 2025
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Form 8938 (Statement of Specified Foreign Financial Assets)
- Due Date: Aligns with Form 1040 deadlines (April 15, 2025; extended to October 15, 2025)
10. Estimated Tax Payments
- Q1: April 15, 2025
- Q2: June 15, 2025
- Q3: September 15, 2025
- Q4: January 15, 2026
Additional Notes
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Fiscal Year Filers:
For corporations, S corporations, and partnerships with fiscal year-end dates, the filing due date is the 15th day of the fourth month following the fiscal year-end. Extensions typically add six months. -
State Tax Deadlines:
State-specific tax deadlines may vary and could differ from federal deadlines. Be sure to verify the requirements for your state.
Need assistance with your tax filings? Contact our expert accountants today to ensure timely and accurate submissions. We're here to help you every step of the way!