To help you make sure you don’t miss any important 2025 deadlines, we’ve provided this summary of when various tax-related forms, payments and other actions are due. Please review the calendar and let us know if you have any questions about the deadlines or would like assistance in meeting them.
Date | Deadline for |
January 31 | File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay any tax due to avoid penalties for underpaying the January 15 installment of estimated taxes. |
February 10 | Report January tip income of $20 or more to employers (Form 4070). |
February 18 | File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2024. |
March 10 | Report February tip income of $20 or more to employers (Form 4070). |
April 10 | Report March tip income of $20 or more to employers (Form 4070). |
April 15 | File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting one.) Pay any tax due. Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed). Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed). File a 2024 gift tax return (Form 709), if applicable, or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due. Calendar-year trusts and estates: File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (six-month extension for bankruptcy estates) (Form 7004). Pay any tax due. |
May 12 | Report April tip income of $20 or more to employers (Form 4070). |
June 10 | Report May tip income of $20 or more to employers (Form 4070). |
June 16 | File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due. Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
July 10 | Report June tip income of $20 or more to employers (Form 4070). |
August 11 | Report July tip income of $20 or more to employers (Form 4070). |
September 10 | Report August tip income of $20 or more to employers (Form 4070). |
September 15 | Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding. |
September 30 | Calendar-year trusts and estates: File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due. |
October 10 | Report September tip income of $20 or more to employers (Form 4070). |
October 15 | Calendar-year bankruptcy estates: File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due. File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due. Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed. File a 2024 gift tax return (Form 709), if applicable, and pay any tax, interest and penalties due if an automatic six-month extension was filed. |
November 10 | Report October tip income of $20 or more to employers (Form 4070). |
December 10 | Report November tip income of $20 or more to employers (Form 4070). |
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