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Upcoming tax deadline: January 15, 2025
Heads up, January 15, 2025 is the due date for the final quarterly estimated tax payment of 2024. Learn more about estimated taxes in our complete guide to estimated tax payments. Or jump right in and get straight to the tax preparation with our free quarterly tax calculator.
Tax deadline highlights
- “Tax day” is April 15, 2025, but there are many other tax deadlines throughout the year depending on your business entity type.
- You can apply for a filing extension up to (and including) April 15, 2025. This extension only applies to filing, you still need to pay your taxes by April 15.
- Even if you can’t pay all you owe, it pays to file on time—the penalty for late filing is 5% of what you owe per month, while the penalty for late payment is just 0.5% of what you owe each month.
- Filing on time reduces penalties even if you cannot pay in full.
When is “tax day”?
While January to April is called “tax season,” the big “tax day” is usually April 15. If that falls on a holiday or weekend, it moves to the next business day.
This year’s tax day is April 15, 2025. This is when individual taxpayers, sole proprietors, and C corporations need to file their taxes.
Note that if you are using a fiscal year that isn’t the calendar year, your tax filing deadline is different and depends on your business entity and when your fiscal year ends.
What’s the deadline to pay your taxes?
Even if you successfully apply for an extension, the payment deadlines don’t change. The penalty for late payment is 0.5% of the taxes owed each month compared to 5% for late filing. Regardless of whether you can pay your small business taxes, it always pays off to file on time.
If you’re sending your return via snail mail, the IRS considers your return “on time” if it’s addressed correctly, has enough postage, and is in the mail before the end of business on your filing deadline. Otherwise, you can e-file your return before midnight on your tax filing deadline day.
If you’re self-employed, your business probably pays taxes in four sums throughout the year, rather than on one day. These are called estimated tax payments and you can think of them as a prepayment of your income and self-employment taxes (Medicare and Social Security). The 2025 due dates for these payments are April 15, June 16, September 16, and January 15 (2026).
When are 2025 tax extensions due?
You have right up until tax day to file for an extension. For individuals, that means you can still file for a tax extension right on April 15, 2025. The same goes for businesses: S corps and partnerships can still get an extension on March 17, and the last day for C corps to file for an extension is April 15.
2025 tax deadlines
Below is a detailed list of every tax deadline in 2025. But you can also check out our specific guides for LLC tax deadlines and S corporation tax deadlines.
January 15, 2025
Fourth quarterly estimated tax payment
Say one last goodbye to 2024. The fourth (and final) estimated quarterly tax payment for the previous tax year is due today.
Note: You can skip this payment as long as you file your 2024 tax return by January 31, 2025 and pay any remaining balance owed with your return.
Suggested resources:
- Form 1040-ES, Estimated Tax for Individuals
- How to Pay Estimated Quarterly Taxes (With Free Calculator)
- When Are Estimated Tax Payments Due
January 31, 2025
Form W-2 filing deadline
If you have employees, you’ll need to fill out two copies of IRS Form W-2 for each one.
One W-2 must be submitted to the IRS. The other must be sent to the employee. The deadline for both is January 31, 2025.
Suggested resources:
Form 1099-NEC Copy A and B filing deadline
If you work with independent contractors, you must file Form 1099-NEC, Nonemployee Compensation by January 31, 2025.
Copy A must be filed with the IRS by this date. Copy B must be furnished to the contractor on this date, as well.
Suggested resources:
- 1099-NEC: Everything You Need to Know About Reporting Non-Employee Compensation
- 1099-NEC vs 1099-MISC: Differences, Deadlines, and How-To’s
Form 1099-MISC Copy B filing deadline
Regardless of whether you file electronically or using paper forms, Copy B of Form 1099-MISC must be sent to the payee by January 31, 2025.
Forms:
Suggested resources:
February 28, 2025
Form 1099-MISC paper filing deadline
Some 1099s will require a 1099-MISC form.
This due date will only be for paper filing. If you file electronically or miss the paper filing deadline, you can file on March 31, 2025.
You must deliver Copy A to the IRS. Copy B is sent to the recipient and is due January 31, 2025.
Forms:
Suggested resources:
March 17, 2025
S corporation and partnership tax returns due
Business owners filing taxes for an S corporation or partnership have less time to do their taxes. March 17 is the deadline to file your S corporation tax return (Form 1120-S) or Partnership return (Form 1065). If you're a partnership, see our full guide on partnership tax deadlines, and if you’re an S corporation, see our full guide on S corp taxes and deadlines.
Note that S corporations and partnerships do not pay taxes on their income. That tax is paid on the individual incomes of the shareholders or partners, respectively.
March 17 is also the deadline to file for an extension for S corp and partnership tax returns.
Suggested resources:
- S Corporation Tax Filing: Benefits, Deadlines, and How-to
- How To Complete Form 1120s - S Corporation Tax Return
- How Are Partnerships Taxed? A Guide
- How To Fill Out Form 1065: Overview and Instructions
- Schedule K-1 Tax Form: What It Is and When To Complete It
March 31, 2025
Form 1099-MISC Copy A filing deadline
Some 1099s will require a 1099-MISC form. This includes payments to an individual or LLC of at least $600 during the year in rent paid, legal settlements, or prize or award winnings.
This due date will only be for electronic filing.
You must deliver Copy A to the IRS, and Copy B to your recipient.
Suggested resources:
April 15, 2025
First quarterly estimated tax payment
If your business pays taxes on a quarterly basis, the first 2025 estimated tax payment is due today.
Forms:
Suggested resources:
Individual tax returns due
This is the deadline to file individual tax returns (Form 1040). If your income is below $66,000 for the tax year, you can e-file for free using IRS Free File. If your income was above that, you can use the IRS’ free, fillable forms.
If you’re a sole proprietor filing Schedule C on your personal tax returns, the April 15, 2025 deadline applies to you too.
April 15 is also the deadline to file for an extension to file your individual tax return.
C corporation tax returns due
Today is the deadline to file C corporation tax returns (Form 1120).
April 15 is also the deadline to file for an extension to file your corporate tax return.
Forms:
- Form 1120, U.S. Corporation Income Tax Return
- Form 7004, Application for an Automatic Extension of Time
Suggested resources:
- Sole Proprietorship Taxes: An Overview and Walkthrough
- How To File Schedule C Form 1040
- Tax Form 1120—What It Is, How to File It
- What is Form 7004 and How to Fill it Out
State tax returns
Each state determines their own tax deadlines. To find a list of current state tax deadlines, click here.
June 16, 2025
Second quarterly estimated tax payment
The second 2025 estimated tax payment is due today.
Forms:
Suggested resources:
- How to Calculate & Pay Estimated Taxes (Free Calculator)
- What is IRS Form 1040-ES? (Guide to Estimated Income Tax)
- When Are Estimated Tax Payments Due?
September 15, 2025
Third quarterly estimated tax payment
The third estimated tax payment for 2025 is due today.
Forms:
Suggested resources:
- How to Calculate & Pay Estimated Taxes (Free Calculator)
- What is IRS Form 1040-ES? (Guide to Estimated Income Tax)
- When Are Estimated Tax Payments Due?
Extended filing deadline for partnerships and S corporations
If you are an S corporation or partnership that successfully filed for an extension, your tax return is now due.
Forms:
Suggested resources:
- How To Complete Form 1120s - S Corporation Tax Return
- How To Fill Out Form 1065: Overview and Instructions
October 15, 2025
Extended filing deadline for individual tax returns, sole proprietorships, and C corporations
If you are a sole proprietorship or C corporation that filed for an extension, your income tax return is now due. This is also when your individual tax return is due, if you file for an extension.
Forms:
Suggested resources:
December 31, 2025
Tax moves deadline
End of year tax moves can help grow your business and reduce your taxable income for the calendar year. Start early so you can plan and take action. Today is the final day to make any tax moves for the 2025 tax year.
Set up a solo 401 (k)
If you are self-employed, today is the deadline to set up a solo 401 (k).
Need help filing?
We’ll set you up with a dedicated team of bookkeepers and a tax team to provide year-round tax advice and file your taxes for you. With these teams, you’ll have a tax planning session to ensure you are more prepared for next year. We’ll take both headaches—bookkeeping and taxes—off your hands, for good.
When can I start filing taxes for 2025?
Typically, the IRS starts accepting tax returns around mid to late January. If you’re going to use a tax professional, it’s best to get started sooner rather than later. As tax day get closer, demand for tax services goes up and they have less capacity to take on new clients.
When will I get my tax refund?
Most tax filers will receive their refund within 3-4 weeks after filing their return.
You can check your IRS refund status in five minutes by using the IRS Where’s My Refund tool.
Paying your taxes late
Past your tax due date, you’ll have to pay a penalty for late payment. This amounts to an additional 0.5% of unpaid taxes every month until you pay your original tax bill (up to a maximum 25% of your total tax bill).
The late filing penalty is 5% of unpaid taxes every month. This means that even if you can’t afford your current tax liability, filing on time will still save you money on penalties.
While it’s best to file and pay your taxes as soon as you can to minimize penalties, we put together a guide that explains what happens if you don’t file taxes.
If you have concerns about falling behind on tax payments, learn about the IRS Fresh Start program.
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