| IRS Publication 509 | IRS Tax Calendar for Use in 2025 (used in 2024 calendar) |
| E-File Ready | You can start e-filing tax returns IRS: tbd Lacerte: tbd |
| E-File Shutdown | You can no longer e-file tax returns Personal (1040) IRS: tbd | Info / Info Lacerte: tbd | Info Business IRS: tbd | Info / Info Lacerte: tbd | Info |
| Filing Deadline | 3/15/2025 — Deadline to file corporate taxes 4/15/2025 — Deadline to file personal taxes For Businesses that operate on Fiscal Year Tax Return Due 15th day of 3rd month after end of their tax year |
| IRS Free E-File | 999/999/2025 — IRS free e-file system ready Starting with 2023 tax year (filed in 2024) people with $79,000 or less in adjusted gross income, can file with IRS for free |
| SEP Contribution | 4/15/2025 — Deadline to make SEP Contribution 10/15/2025 — If filed an extension, contribution deadline is also extended |
| January | Jan. 31, 2025: W-2 and 1099s Due (Employers & Companies must mail) |
| February | Feb. 15, 2025: Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds, or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC, unless the sender is reporting payments in boxes 8 or 10.3 Feb. 28, 2025: Deadline for businesses to mail Forms 1099 and 1096 to the IRS. |
| March | March 1, 2025: Deadline for farmers and fishermen to file individual income tax return. March 15, 2025: Deadline for corporate tax returns (Forms 1120, 1120-A, and 1120-S) for tax year 2022, or to request an automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year, and for filing partnership tax returns (Form 1065) or to request an automatic six-month extension of time to file (Form 7004). March 31, 2025: Deadline for businesses to e-file Forms 1099 and 1098 to the IRS, except Form 1099-NEC. |
| April | April 15, 2024: Deadline for household employers who paid $2,600 or more in wages in 2023 to file Schedule H for Form 1040. April 15, 2025: All individuals must file their 2023 personal tax returns -Form 1040 or Form 1040-SR by this date. This is also the deadline to request an automatic extension (Form 4868) for an extra six months to file your return. This is an extension to file only, you still need to pay your taxes by April 15, 2024. |
| May | |
| June | June 17, 2025: Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic four-month extension. |
| July | |
| August | |
| September | Sept. 15, 2025: Final deadline to file partnership and S-corporation tax returns for tax year 2023, if an extension was requested (Forms 1065 and 1120-S). |
| October | Oct. 16, 2025: Final extended deadline (if previously requested) to file individual and corporate tax returns for the year 2023 using Form 1040 and Form 1120. |
| November | |
| December | Dec. 15, 2025: Deadline for corporations that need to file the fourth installment of estimated income tax for 2023. |
| Estimated Tax Payments | 1st Payment — Income Earned 9/1/23 to 12/31/23 — Due 1/16/2025 2nd Payment — Income Earned 1/1/24 to 3/31/24 — Due 4/15/2025 3rd Payment — Income Earned 4/1/24 to 5/31/24 — Due 6/17/2025 4th Payment — Income Earned 6/1/24 to 8/31/24 — Due 9/16/2025 |