Federal Tax Deadlines for 2025: What You Need to Know

As we step into the 2025 tax season, staying on top of important deadlines is critical to avoid late fees, penalties, or missed opportunities for tax savings. With various forms and requirements for individuals, small business owners, and international taxpayers, it’s easy to feel overwhelmed. However, understanding these key dates can make the process far more manageable. Keep in mind, these deadlines do not include the automatic extension for taxpayers living in federally declared disaster zones.

Let’s break down the key tax deadlines for 2025:

JANUARY 2025

January 15, 2025

• Fourth Quarter 2024 Estimated Tax Payments Due: If you’re self-employed or have income that isn’t subject to withholding, your final estimated tax payment for 2024 is due.

  
  

January 31, 2025

• Deadline to Send W-2s and 1099-NECs to Recipients: Employers must provide employees with Form W-2, and businesses must send Form 1099-NEC to contractors by this date.

  
  

• File Form 941 for Q4 2024: Employers must file Form 941, reporting payroll taxes for the fourth quarter.

  
  

• Furnish Form 1098 and Other Information Returns: Forms like 1098 for mortgage interest must also be sent to recipients by this date.

  
  

FEBRUARY 2025

February 28, 2025

• Paper Filing Deadline for 1099s and W-2s: If you’re submitting 1099s and W-2s by mail to the IRS and Social Security Administration (SSA), they must be postmarked by this date.

  
  

MARCH 2025

March 15, 2025

• S Corporation and Partnership Tax Returns Due (Forms 1120-S and 1065): If you’re a shareholder or partner, ensure these returns are filed or an extension is submitted.

  
  

• Deadline for Form 3520-A: This applies to U.S. owners of foreign trusts. The trustee must file this form to provide information about the trust’s activities.

  
  

APRIL 2025

April 15, 2025

• Individual Income Tax Returns Due (Form 1040): Most individuals must file their 2024 federal income tax returns or request an extension by this date. Don’t forget to include state returns if applicable.

  
  

• Corporation Tax Returns Due (Form 1120): If you’re a shareholder, ensure these returns are filed or an extension is submitted.

  
  

• First Quarter 2025 Estimated Tax Payments Due: If you’re required to make estimated payments, this is your first payment for 2025.

  
  

• FBAR Deadline (FinCEN Form 114): U.S. citizens and residents with foreign financial accounts exceeding $10,000 must file the Report of Foreign Bank and Financial Accounts (FBAR). An automatic extension to October 15 is available, but it’s best to file early.

  
  

• Form 3520 for Foreign Trusts and Gifts: U.S. taxpayers who received large gifts from foreign persons or distributions from foreign trusts in 2024 must file Form 3520.

  
  

JUNE 2025

June 17, 2025

• Second Quarter 2025 Estimated Tax Payments Due: Your second estimated tax payment for 2025 is due.

  
  

• Tax Deadline for U.S. Expats: U.S. citizens living abroad must file their federal income tax returns by this date if they didn’t file an extension by April 15.

  
  

SEPTEMBER 2025

September 16, 2025

• Third Quarter 2025 Estimated Tax Payments Due: Your third estimated tax payment for 2025 is due.

  
  

OCTOBER 2025

October 15, 2025

• Extended Deadline for Individual Tax Returns: If you requested an extension in April, this is your last chance to file your 2024 federal income tax return.

  
  

• Extended Deadline for FBAR Filing: If you used the automatic extension for your FBAR, this is the final filing date.

  
  

Additional Notes for Business Owners

• Filing 1099s: If you’re filing electronically, the deadline for Forms 1099-NEC and 1099-MISC is March 31, 2025.

  
  

• Payroll Tax Deadlines: Employers should continue to follow quarterly deadlines for Form 941.

  
  

Extensions to Keep in Mind

If you need extra time to file your taxes or meet specific reporting requirements, extensions are available:

• Individual Tax Returns (Form 1040): File Form 4868 by April 15, 2025, to request a six-month extension, giving you until October 15, 2025.

  
  

• S Corporation and Partnership Returns (Forms 1120-S and 1065): File Form 7004 by March 15, 2025, to request a six-month extension, moving the deadline to September 15, 2025.

  
  

• FBAR (FinCEN Form 114): An automatic extension is available, so if you can’t file by April 15, 2025, you have until October 15, 2025.

  
  

• Form 3520 and Form 3520-A: These forms may also be extended by filing Form 7004.

  
  

To meet these deadlines, start gathering your financial documents early. Maintain accurate records throughout the year and consider working with a tax professional to ensure compliance. Remember, late filing or payment can result in penalties, so timely

By staying informed and organized, you’ll set yourself up for a stress-free tax season in 2025. If you need assistance navigating these deadlines or preparing your returns, don’t hesitate to reach out to us at info@mkhstaxgroup.com. We’re here to help!