January 31, 2025

• Issue Form W-2 to employees for 2024
• Issue Form 1099-NEC for non-employee compensation over $600
• Issue Form 1099-MISC for miscellaneous income
• File Form 940 (Annual Federal Unemployment Tax Act return)
• Deposit federal unemployment tax if owed over $500

February 2025

February 28, 2025

• File Form 1099s with IRS (paper filing)
• File Form W-2 copies with Social Security Administration
• File annual reconciliation of employment taxes (Form 941)

March 2025

March 15, 2025

• S Corporation tax returns due (Form 1120S)
• Partnership tax returns due (Form 1065)
• Multi-member LLC tax returns due (if taxed as partnership)

March 31, 2025

• File Form 1099s with IRS (electronic filing)

April 2025

April 15, 2025

• Individual income tax returns due (Form 1040)
• C Corporation tax returns due (Form 1120) - calendar year entities
• First quarter estimated tax payment for 2025
• Contribution deadline for Traditional and Roth IRAs (2024 tax year)
• SEP-IRA and Solo 401(k) contribution deadline
• File FBAR (Foreign Bank Account Report) if required

June 2025

June 16, 2025

• Second quarter estimated tax payment for 2025

September 2025

September 15, 2025

• Third quarter estimated tax payment for 2025
• Extended S Corporation and Partnership returns due (if 6-month extension filed)
• Extended individual returns due (if 6-month extension filed)

October 2025

October 15, 2025

• Extended individual tax returns due (Form 1040)
• Extended C Corporation returns due (Form 1120)

November 2025

November 15, 2025

• Extended exempt organization returns due (Form 990 series)

December 2025

December 15, 2025

• Final quarterly estimated tax payment for corporations
• Final installment for corporate estimated taxes

Quarterly Payroll Deadlines (Throughout 2025)

Form 941 Federal Quarterly Returns

• Q1 2025: Due April 30, 2025
• Q2 2025: Due July 31, 2025
• Q3 2025: Due October 31, 2025
• Q4 2025: Due January 31, 2026

Payroll Tax Deposits

• Monthly depositors: 15th of following month
• Semi-weekly depositors: 3 business days after payroll date
• Next-day depositors: Next business day (for large amounts)

Additional Business Deadlines

State-Specific Deadlines

• Vary by state - check your specific state requirements
• Sales tax filings (monthly, quarterly, or annually depending on volume)
• State unemployment tax reports
• Workers' compensation insurance filings

Annual Business Compliance

• Corporate annual reports (varies by state - typically due by incorporation anniversary or May 15)
• Business license renewals (varies by jurisdiction)
• Professional license renewals (varies by profession and state)
• Insurance policy renewals (varies by policy terms)

Financial Planning Deadlines

• 401(k) plan contributions: December 31, 2025 (salary deferrals)
• HSA contributions: December 31, 2025 (employee contributions via payroll), April 15, 2026 (direct contributions for 2025)
• Flexible Spending Account use-it-or-lose-it deadline: December 31, 2025 (unless employer offers grace period to March 15, 2026)

Important Notes

• Extensions: Filing extensions give you more time to file but not to pay. Payments are still due by original deadlines.
• EFTPS Users: Electronic payments must be scheduled by 8 PM ET at least one calendar day before the due date.
• Weekend/Holiday Rule: If a deadline falls on a weekend or holiday, it extends to the next business day.
• Disaster Relief: Tax deadlines may be extended for areas affected by federally declared disasters.

Penalties to Avoid

• Late filing penalties: 5% per month (up to 25% of unpaid taxes)
• Late payment penalties: 0.5% per month
• Estimated tax penalties: Apply if you don't pay 90% of current year or 100% of prior year tax liability
• Employment tax penalties: Can be severe for late payroll tax deposits

Always consult with your tax professional or accountant for personalized advice and to confirm specific deadlines for your business situation.