Individual Tax Returns
April 15, 2025 — Form 1040 due for calendar-year individual filers. Also the deadline for:
- IRA contributions for the 2024 tax year
- First quarter 2025 estimated tax payment (Form 1040-ES)
- FinCEN 114 (FBAR) — due April 15 with automatic extension to October 15
October 15, 2025 — Extended deadline for individual returns (Form 1040) if Form 4868 was filed by April 15.
Business Returns
March 17, 2025 — Returns due for:
- S-Corporations (Form 1120-S) — calendar year
- Partnerships (Form 1065) — calendar year
April 15, 2025 — Returns due for:
- C-Corporations (Form 1120) — calendar year
- Foreign-owned single-member LLCs (pro forma 1120 + Form 5472) — calendar year
September 15, 2025 — Extended deadline for S-Corp and Partnership returns
October 15, 2025 — Extended deadline for C-Corp returns
Estimated Tax Payments (2025)
| Payment | Period Covered | Due Date |
|---|---|---|
| Q1 2025 | Jan 1 – Mar 31 | April 15, 2025 |
| Q2 2025 | Apr 1 – May 31 | June 16, 2025 |
| Q3 2025 | Jun 1 – Aug 31 | September 15, 2025 |
| Q4 2025 | Sep 1 – Dec 31 | January 15, 2026 |
Underpayment penalties apply if you owe more than $1,000 at filing and haven’t paid at least 90% of the current year tax or 100% of prior year tax (110% if prior year AGI exceeded $150,000).
Payroll Tax Deposits
Payroll deposit deadlines depend on your deposit schedule (monthly or semi-weekly) determined by your lookback period. Semi-weekly depositors must deposit:
- Payroll paid Wednesday–Friday → deposit by following Wednesday
- Payroll paid Saturday–Tuesday → deposit by following Friday
January 31, 2025 — W-2s and 1099-NECs due to recipients and IRS/SSA
February 28, 2025 — Paper 1099s due to IRS (electronic filers: March 31)
International Filing Deadlines
April 15, 2025 — Form 5472 (with pro forma 1120) for foreign-owned U.S. LLCs
April 15, 2025 (automatic extension to October 15) — FinCEN 114 (FBAR) for foreign financial accounts exceeding $10,000 in aggregate
June 16, 2025 — Form 1040 for U.S. citizens and residents living abroad (automatic 2-month extension; no Form 4868 required)
Missing a Deadline
The failure-to-file penalty is generally 5% of unpaid tax per month, up to 25%. The failure-to-pay penalty is 0.5% per month. Interest accrues on unpaid balances at the federal short-term rate plus 3 percentage points.
If you cannot file on time, always file an extension and pay as much as possible by the original deadline. Extensions extend the filing date — not the payment deadline.
Last updated: January 2025