General Tax Calendar

January 15 — Final installment of 2025 estimated tax due

February 2 — File 2025 income tax return and pay tax to avoid a penalty if you didn’t pay enough estimated tax

 

February 17 —File new Form W-4 to continue exemption from withholding
Employers furnish Forms 1099-B, 1099-S to recipients

March 2 — File Forms 1099 (paper) with recipients

March 16 —Deadline for Partnerships and S corporations to file 6 month automatic
extension of time to file Partnerships file 2025 Form 1065 S corporations file 2025 Form 1120-S Provide Schedule K-1 to partners/shareholders

March 31 — File electronic Forms 1097, 1098, 1099 (except 1099-NEC), and W-2G
April 15 — Individuals file 2025 Form 1040 / 1040-SR Pay tax due for 2025 First installment of 2026 estimated tax Corporations file 2025 Form 1120 2026

June 15 — U.S. citizens/residents abroad file 2025 Form 1040/1040-SR and pay tax due Second installment of 2026 estimated tax

 

September 15 —Third installment of 2026 estimated tax Extended due date for 2025 Partnerships and S corporations

 

October 15 —Extended due date for 2025 individual returns Extended due date for 2025 C corporation returns