2025 IRS Tax Calendar

2025 Key IRS FIling Dates + Forms

MIllan + CO., CPAs | 2025 IRS Tax Calendar and 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.

IRS Tax Relief for Taxpayers Impacted by Severe Storms and Flooding in Texas that Began on July 2, 2025

July, 9th, 2025- The Internal Revenue Service announced tax relief for individuals and businesses in parts of Texas affected by severe storms, straight-line winds. and flooding that began on July 2, 2025. These taxpayers now have until Feb. 2, 2026, to file various federal individual and business tax returns and make tax payments.

Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households residing or having a business in Burnet, Kendall, Kerr, Kimble, Menard, San Saba, Tom Green, Travis, and Williamson counties qualify for tax relief.

As a result, affected individuals and businesses will have until Feb. 2, 2026, to file returns and pay any taxes that were originally due during this period.

The Feb. 2, 2026, filing deadline applies to:

  • Any individual, business or tax-exempt organization that has a valid extension to file their 2024 return due to run out on Oct. 15, 2025.
  • Quarterly estimated income tax payments normally due on Sept. 15, 2025, and Jan. 15, 2026.
  • Quarterly payroll and excise tax returns normally due on July 31, Oct. 31, 2025, and Jan. 31, 2026.
  • Calendar-year partnerships and S corporations whose 2024 extensions run out on Sept. 15, 2025.
  • Calendar-year corporations whose 2024 extensions run out on Oct. 15, 2025.
  • Calendar-year tax exempt organizations whose extensions run out on Nov. 17, 2025.

The IRS notes, however, payments for returns on a filing extension are not eligible for additional time to pay as filing extensions only apply to the filing of the return and not to payments.

The IRS automatically identifies taxpayers located in the covered disaster area and applies filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster area should call the IRS Special Services toll-free number at 866-562-5227 to request this tax relief.

For additional information on this IRS relief program, you can read more here.

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.

  • 1/31:

  • 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.

  • (Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025).

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)

  • (Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025).

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

  • (Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025).

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:

  • -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.

  • Calendar-year corporations whose 2024 extensions run out on Oct. 15, 2025 are now extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025.

10/31:

  • Form 941 - Q3 employment tax return (extended to November 12, 2025)

    • (Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025).

  • Form 720 - Q3 federal excise tax return

    • (Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025).

  • Form 730 - September wagering tax return

November

11/13:

Form 4070 (Oct. 2025)

Form 941 (2025 Q3)

11/15: Form 990 | EFTPS (Oct. 2025). Extended due date for Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations yearly reports.

Extended to Feb.2, 2026 for those who qualify for storm and flood relief in Texas after July 2, 2025.

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.

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