What are the important tax due dates for 2025?

 

January 15

• Final installment of 2024 estimated tax by individuals and trusts due

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January 31

• Last day to paper or electronically file W-2’s and 1099-NEC

• Last day to receive W-2 forms and most 1099 statements from your employer, banker, broker, etc.

• Fourth quarter 2024 payroll tax returns and annual federal unemployment returns due

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February 28

• Paper file Forms 1098, 1099, and W-2G

• If Forms 1098, 1099, or W-2G are filed electronically, the due date for filing with the IRS and SSA is extended to March 31, 2025

 

March 17

• S Corporation and Partnership income tax returns for calendar year 2024 due

• Last day for calendar year S Corporations and Partnerships to file Form 7004, an automatic six-month extension of time, for 2024 income tax returns

• Last day for business entity to elect S-corporation status beginning as of January 1, 2025 by filing Form 2553

 

April 15

• Individual income tax returns or Form 4868 (automatic six-month extension) plus payment of any 2024 tax liability due

• First quarter individual estimated tax payments due for 2025

• C Corporation income tax returns for calendar year 2024 due or last day for calendar year C Corporations to file Form 7004, an automatic six-month extension of time, for 2024 tax returns plus payment of any 2024 tax liability due

• 2025 Maryland personal property tax returns due

• Last day for making 2024 IRA contributions

• Gift tax returns (Form 709) and payment of any gift tax due for 2024. If your income tax return is extended, the Gift tax return will automatically be extended for six-months, or otherwise file Form 8892

• Calendar year fiduciary income tax returns and requests for 5½ month automatic extensions due

• First installment for corporation estimated income tax due for 2025

• FinCEN 114 is due

 

April 30

• First quarter 2025 payroll tax returns due

 

June 15

• Payment of second installment of 2025 estimated tax by individuals and trusts is due

• Second quarter of 2025 estimated tax is due by calendar-year corporations

 

July 31

• Due date for 2024 Annual Return/Report of Employee Benefit Plan (Form 5500)

• Second quarter 2025 payroll tax returns due

 

September 15

• Payment of third installment of 2025 estimated tax by individuals, corporations, trusts and estates

• Last day of filing 2024 Form 1065 for Partnerships and Form 1120S for S Corporations that obtained an automatic six-month extension

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October 15

• Form 1041 extended due date

• Last day for filing 2024 income tax return by calendar-year corporations that obtained an automatic six-month filing extension

• Last day for filing 2024 individual income tax returns for those who obtained an automatic six-month filing extension

• Form 5500 extended due date

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October 31

• Third quarter 2025 payroll tax returns due

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December 15

• Payment of last installment of 2025 estimated tax by calendar-year corporations

 

If you have any questions about these new due dates, please feel free to call our office.