January 2025

  January 15
- Fourth quarter estimated tax payments for 2024 due (Form 1040-ES)

  January 31
- W-2 forms due to employees
- 1099 forms due to contractors
- Copy B of Form 3921 due to employees (for ISO exercises)
- Form 940 (Federal Unemployment Tax Return) due

February 2025

  February 15
- File W-2 and 1099 forms with the Social Security Administration
- Provide Affordable Care Act (ACA) forms to employees

  February 28
- Paper filing deadline for Forms 1099-MISC, 1099-NEC, and W-2
- Paper filing deadline for Form 3921

March 2025

  March 15
- Tax returns for S corporations (Form 1120-S) and partnerships (Form 1065) due
- Furnish Schedule K-1 to partners/shareholders
- Deadline to elect S corporation status for 2025 (Form 2553)

- Deadline to file automatic extensions for S corporations and partnerships (Form 7004)

  March 31
- Electronic filing deadline for Form 3921

April 2025

  April 15
- Tax returns for C corporations (Form 1120) and individuals (Form 1040) due
- First quarter estimated tax payments for 2025 due
- Deadline to file for an automatic extension (Forms 4868 or 7004)

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June 2025

  June 15

- Second quarter estimated tax payments for 2025 due

September 2025

  September 15
- Third quarter estimated tax payments for 2025 due
- Extended deadline for S corporations and partnerships

October 2025 

  October 15
- Extended deadline for C corporations and individual returns

December 2025

  December 15

- Fourth quarter estimated tax payments for corporations

  (fiscal year ending December 31)