Federal Tax Deadline Calendar
Key federal filing and payment deadlines for S-Corps, partnerships, C-Corps, individuals, payroll, and information returns — organized by month. Bookmark this page and check it before every quarter.
Dates shown are for calendar-year filers. When a deadline falls on a weekend or federal holiday, it moves to the next business day. State deadlines vary — consult your state tax authority or contact us.
2025 Federal Tax Deadlines
All major federal filing and payment deadlines, organized chronologically. Extension deadlines are included where applicable.
January
Q4 Estimated Tax Payment Due
4th quarter estimated tax payment for individuals and self-employed (Form 1040-ES). Covers income earned Oct 1 – Dec 31.
W-2s Due to Employees & SSA
Employers must furnish W-2 forms to employees AND file with the Social Security Administration by this date.
1099-NEC Due to Recipients & IRS
1099-NEC (non-employee compensation) must be furnished to recipients AND filed with the IRS by January 31.
Q4 Payroll Tax Return (Form 941)
Quarterly payroll tax return covering October–December wages. Also the deadline for annual Form 944 filers.
February
1099-MISC & Other Info Returns (Paper)
Paper filing deadline for 1099-MISC, 1099-INT, 1099-DIV, and other information returns (except 1099-NEC). Electronic filers have until March 31.
March
S-Corp Tax Return Due (Form 1120-S)
Original due date for S-Corporation income tax returns. File Form 7004 by this date to receive an automatic 6-month extension to September 15.
Partnership Tax Return Due (Form 1065)
Original due date for Partnership returns and Schedule K-1s to partners. File Form 7004 by this date for an automatic 6-month extension to September 15.
1099-MISC & Other Info Returns (Electronic)
Electronic filing deadline for 1099-MISC, 1099-INT, 1099-DIV, and other information returns (except 1099-NEC, which was due January 31).
April
Individual Tax Return Due (Form 1040)
Original due date for individual income tax returns. File Form 4868 by this date for an automatic 6-month extension to October 15. Note: An extension to file is NOT an extension to pay.
C-Corp Tax Return Due (Form 1120)
Original due date for C-Corporation income tax returns (calendar-year corporations). File Form 7004 by this date for an automatic 6-month extension to October 15.
Q1 Estimated Tax Payment Due
1st quarter estimated tax payment for individuals and self-employed (Form 1040-ES). Covers income earned Jan 1 – Mar 31.
Q1 Payroll Tax Return (Form 941)
Quarterly payroll tax return covering January–March wages.
June
Q2 Estimated Tax Payment Due
2nd quarter estimated tax payment for individuals and self-employed (Form 1040-ES). Covers income earned Apr 1 – May 31. Note: this quarter covers only 2 months.
July
Q2 Payroll Tax Return (Form 941)
Quarterly payroll tax return covering April–June wages.
September
S-Corp Extended Return Due (Form 1120-S)
Extended due date for S-Corp returns that filed Form 7004 in March. This is the final deadline — no further extensions are available.
Partnership Extended Return Due (Form 1065)
Extended due date for Partnership returns that filed Form 7004 in March. This is the final deadline — no further extensions are available.
Q3 Estimated Tax Payment Due
3rd quarter estimated tax payment for individuals and self-employed (Form 1040-ES). Covers income earned Jun 1 – Aug 31.
October
Individual Extended Return Due (Form 1040)
Extended due date for individual returns that filed Form 4868 in April. This is the final deadline — no further extensions are available.
C-Corp Extended Return Due (Form 1120)
Extended due date for C-Corp returns (calendar-year) that filed Form 7004 in April. This is the final deadline.
Q3 Payroll Tax Return (Form 941)
Quarterly payroll tax return covering July–September wages.
December
Year-End Tax Planning Deadline
Last day to make deductible business purchases, fund retirement accounts (for cash-basis businesses), make charitable contributions, and implement entity structure changes that affect the current tax year.
Extension Forms Quick Reference
Filing an extension gives you more time to file your return — but not more time to pay. Taxes owed are still due on the original deadline to avoid interest and penalties.
Extension to file only — taxes owed are still due April 15.
Automatic 6-month extension. No signature or explanation required.
Automatic 6-month extension. No signature or explanation required.
Automatic 6-month extension. No signature or explanation required.
Payroll Deposit Schedules
In addition to the quarterly Form 941 filing deadlines shown above, employers must deposit payroll taxes (federal income tax withheld, Social Security, and Medicare) on either a monthly or semi-weekly schedule based on your lookback period.
- Monthly depositors: Deposit by the 15th of the following month.
- Semi-weekly depositors: Deposit by Wednesday (for Fri–Mon paydays) or Friday (for Tue–Thu paydays).
- $100,000 next-day rule: If you accumulate $100,000+ in payroll tax liability on any day, you must deposit the next business day regardless of your schedule.
Reasonable Compensation Reminder
As an S-Corp owner, your salary must be run through payroll — which means it is subject to all the same deposit and filing deadlines as any other employer. Paying yourself a lump sum at year-end is a common mistake that triggers penalties.
Not sure what your reasonable compensation should be? Use our free calculator to estimate a defensible salary based on BLS national wage data.
S-Corp Salary Calculator →State Tax Calendars
State-Specific Deadlines
Federal deadlines are just the starting point. Each state has its own forms, rates, and rules. Select your state for a complete 2025 deadline calendar.
Montana
6.75% top rateNo sales tax. Generally conforms to federal calendar.
View Montana Calendar →Idaho
5.8% flat rateForm 51 required if balance due with extension.
View Idaho Calendar →Wyoming
No income taxNo income tax. Sales/use tax & UI obligations apply.
View Wyoming Calendar →Colorado
4.4% flat rateDR 0158-I required for extension. Complex sales tax.
View Colorado Calendar →Oregon
9.9% top rateCorporate Activity Tax (CAT) + Statewide Transit Tax.
View Oregon Calendar →Washington
No income taxNo income tax. B&O gross receipts tax + PFML + WA Cares.
View Washington Calendar →Disclaimer: The deadlines on this page are for general informational purposes and reflect standard federal due dates for calendar-year filers. Fiscal-year filers, newly formed entities, and businesses in federally declared disaster areas may have different deadlines. State-specific deadlines are available for Montana, Idaho, Wyoming, Colorado, Oregon, and Washington — see the State Tax Calendars section above. This page is updated periodically but should not be relied upon as legal or tax advice. Always confirm deadlines with a qualified tax professional or the IRS website at irs.gov.
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