2025 IRS Tax Calendar
2025 Key IRS FIling Dates + Forms
Stay informed with the 2025 IRS tax calendar, key filing dates and official forms.
Millan + Co.'s 2025 federal tax calendar provides a quick reference to the most used IRS forms and 2025 tax due dates for individuals, businesses, and tax-exempt organizations, i.e., non-profits.
View specific due dates by month for filing tax forms, paying taxes, and other actions required by federal tax law. You can bookmark this website page to keep up to date with the key 2025 deadlines to help avoid penalties and late fees.
Abbreviations note: "EFTPS" stands for Electronic Federal Tax Payment System, which allows both individuals and business owners to electronically submit payments to the IRS. The IRS "Direct Pay" system is only available to individuals.
Essential Due Dates to Avoid IRS Penalties in 2025
For many individuals and organizations, there are more tax deadlines to worry about than just the due date of a federal income tax return. The IRS can apply penalties and interest to missed tax deadlines.
- For example, the standard penalty for failing to file an annual tax return on time is 5% of the tax due for each month (or partial month) the return is late.
- Missed deadlines? The monthly penalty is 0.5% of the unpaid amount, up to 25% of what is owed.
- Interest is owed on any unpaid taxes. Penalties apply to missing other tax deadlines, as well.
It can be challenging to keep track of every IRS tax deadline. In effort to prioritize and help execute, here are the key 2025 federal income tax due dates.
January
1/10: Form 4070 (Dec.2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
- 1/15:
- Form 1040-ES (2024#4). This form accompanies your Q4 estimated tax payment for the previous year.
- 1/31:
- Form 1040/1040-SR. Calculation of taxable Federal income.
- Form W-2 (to employees) / Form W-3 (to SSA)
- Form 1099-NEC (to recipients and IRS). These forms report wages/payments paid in the previous year, whether to employees or contractors.
- Forms 1097,1098,1099,3921,3922, W-2G (to recipients) | Form 8300 (to recipients) | Form 730 (Dec. 2024) | Form 2290 (Dec. 2024).
- Form 940 - Federal unemployment tax return is due.
Form 941 - Quarter 4 employment tax return is due for the previous year.
- Form 2290 - December 2024 heavy vehicle use tax (if first used in December 2025).
February
2/10:
Form 4070 (Jan. 2025) January tip reporting. Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
Forms: 941 (2024 Q4), 943, 944, 945
2/15: EFTPS (Monthly deposit for Jan. 2025)
2/28:
Forms 1094-B, 1095-B, 1094-C, 1095-C Health Coverage Information
Forms 8027, 8027-T Employer's Annual Information Return of Tip Income
Form 730 Monthly tax return for Wagers (Jan. 2025)
Form 2290 - January heavy vehicle use tax (if first used in January 2025)
March
3/3: Farmers and fishermen file 2024 tax return to avoid penalty if estimated tax not paid by Jan.
3/10: Form 4070 (Feb. 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
3/17:
Forms 1065, 1120-S, Sched. K-1, K-2, K-3 (to recipients). Partnership and S-Corporations tax returns and associated schedules for the previous calendar year are due.
Forms 1042, 1042-S. These forms are used to report withholding of US tax from income paid to foreign individuals, see instructions for more information.
Form 2553 S-Corporation election
Form 7004 | EFTPS (Feb. 2024). If you need more time to file your partnership or S corp tax return, a 6 month extension may be filed using this form.
3/30: Form 2290 - February heavy vehicle use tax (if first used in February 2025)
April
4/1: First Required minimum distribution (RMD) by individuals who turned 73 in 2024.
4/10: Form 4070 (Mar. 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
4/15:
Form 1040/1040-SR. Individual Income tax returns are due for the previous calendar year and pay any employment taxes for household employees (file separately if Form 1040 is not filed).
If you are over 65, you may find it easier to file Form 1040-SR instead. However, it will calculate your taxable income in the same way as Form 1040.
Form 4868: Individual extension application. A U.S. citizen or resident files this form to request an automatic extension of time to file a U.S. individual income tax return.
Form 1040-ES (2024). Quarter 1 estimated individual income tax payment is due for the current year.
Form 1041. Estates and Trusts’ yearly income tax return. Schedule K-1s may accompany this filing.
FinCEN Form 114 (FBAR). Use this form to report money held in foreign accounts, see instructions here. (e-file)
Form 1120: C-Corporation returns
Form 1120-W. Quarter 1 estimated corporate income tax payment is due for the current year.
Contribute to individual retirement account for 2024.
Contribute to health savings account (HSA) for 2024.
Contribute to solo 401(k) plan or simplified employee pension (SEP) plan for 2024 by self-employed if filing of form 1040 was not extended
Withdraw excess IRA contributions in 2024 to avoid penalty if filing of form 1040 was not extended.
EFTPS (Mar. 2025)
4/30:
Form 941. Quarter 1 employment tax return is due for the current year.(extended to May 12, 2005)
Form 720 (2025 Q1): Excise tax
Form 2290 - March heavy vehicle use tax (if first used in March 2025)
May
5/10: Form 4070 (Apr. 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
5/15:
e-File Form 990. Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990 to provide the IRS with the information required by section 6033.
Form 8868 | EFTPS (April 2024). This form is used by an exempt organization to request an automatic 6-month extension of time to file its return. Also, the trustee of a trust required to file Form 1041-A or Form 5227 must use Form 8868 to request an extension of time to file those returns.
June
6/2: Form 2290 - April heavy vehicle use tax (if first used in April).
6/10: Form 4070 (May 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
6/15:
Form 1040-ES. Estimated tax payment (for income received April - May 2025).
Form 1120-W. Q2 estimated corporate income tax payment is due for the current year.
6/16:
Military personnel on duty outside the U.S. file 2024 tax return
Military personnel on duty outside the U.S. file Form 4868 to request 4-month income tax return filing extension (payment of tax not extended).
6/30: Form 2290 - May heavy vehicle use tax (if first used in May 2025).
July
7/10: Form 4070 (Jun. 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
7/17: EFTPS (Jun. 2024)
7/31:
Form 941. Quarter 2 employment tax return is due for the current year.
Form 2290 - June heavy vehicle use tax (if first used in June 2025)
August
8/11: Form 4070 (Jul. 2024). Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
September
9/10: Form 4070 (Aug. 2024).Employees use this form to report tips received to their employer. This includes cash tips, tips received from other employees, and debit and credit card tips.
9/15:
Form 1040-ES (2025 Q3 estimated tax payment)
Forms 1065: Partnership returns.
Form 1120-S, Schedules K-1, K-2, K-3 (to recipients). Extended due date for partnership and S corporation tax returns for the previous calendar year
Form 1120-W (Jun. FY). Quarter 3 estimated corporate income tax payment is due for the current year.
EFTPS (Aug. 2025)
October
10/2: Form 730 (Aug. wagering tax return 2025). Form 2290 (Aug. 2025)
10/10: Form 4070 (Sep. 2025)
10/15:
Extended deadlines for:
- Forms 1040/1040-SR - Individual returns
- Form 1041 - Estate/Trust returns
- Form 1120 - C-Corporation returns
- FinCEN Form 114 (FBAR)
- -Withdraw excess IRA contributions in 2024 to avoid penalty if filing of Form 1040 was extended.
-Contribute to solo 401(k) plan or simplified employee pension (SEP) plan for 2024 by self-employed if you received a filing extension.
- 10/31:
December
12/1: Form 730 (Oct. 2025 wagering tax return)
12/10: Form 4070 (Nov. 2025)
12/15: Form 1120-W (2025 #4) | EFTPS (Nov. 2025). Quarter 4 estimated corporate income tax payment is due for the current year.
12/31:
Contribution to employer-sponsored retirement plan for 2025 (401(k), 403(b), 457 or federal thrift savings plans).
Required minimum distribution (RMD) by individuals who are 74 or older at the end of 2025.
