Resources
Tax Due Dates
Please note the following tax due dates on your calendar, and come back often to keep up with the changes.
Tax Due Dates
Upcoming Deadlines & Key Dates
| December 16 | Calendar-year corporations – Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
| January 15 | Individuals – Pay the fourth installment of 2025 estimated taxes (Form 1040-ES). |
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| January 15 | Individuals – Calendar year fisherman who meet the two-thirds income requirement, pay estimated taxes for full 2025 tax year (Form 1040-ES). |
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| January 31 | Employers – Provide 2025 Form W-2 (Wage and Tax Statement) to employees |
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| January 31 | Employers – Provide 2025 Form 1099-NEC to recipients of nonemployee compensation payments |
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| January 31 | Employers – File 2025 Form W-2 with the Social Security Administration and provide Form W-3 (Transmittal of Wage and Tax Statements). |
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| January 31 | Businesses – File 2025 Forms 1099-MISC, 1099-NEC, and other information returns with the IRS if filing electronically. |
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| January 31 | Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full. |
| February 10 | Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all the associated taxes due were deposited on time and in full. |
| March 2 | Businesses – File 2025 Forms 1099-MISC and other information returns (except 1099-NEC) with the IRS if filing on paper. |
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| March 16 | Calendar-year partnerships – File a 2025 income tax return (Form 1065) or request an automatic six-month extension. Provide each partner with their Schedule K-1. |
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| March 16 | Calendar-year S corporations – File a 2025 income tax return (Form 1120-S) or request an automatic six-month extension. Provide each shareholder with their Schedule K-1. |
- If a due date falls on a Saturday, Sunday, or legal holiday, the deadline is generally the next business day.
- Semi-weekly depositors must deposit employment taxes within three business days after a payroll date.
- These dates apply to calendar-year taxpayers. Fiscal-year taxpayers should adjust accordingly.
- Always verify current deadlines with the IRS or your tax professional, as dates and requirements may change.