This tax calendar has the due dates for 2025 that most taxpayers will need. Employers and persons who pay excise taxes also should use the Employer’s Federal Tax Calendar and the Federal Excise Tax Calendar.
Fiscal-year taxpayers – If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.
Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer
Individuals: If you did not pay your 2018 income tax through withholding (or you didn’t pay enough tax that way), you must make an estimated tax payment for 2018. You can use IRS Form 1040-ES (Estimated Tax for Individuals). This is the final installment date for 2018 estimated tax payments. Note that you don’t have to make this particular payment if you file your 2018 income tax return (Form 1040) and pay any tax due by January 31, 2019.
Farmers & Fishermen: Make your 2018 estimated tax payment with IRS Form 1040-ES (Estimated Tax for Individuals). You have until April 15, 2019 (or April 17, 2019 if you live in Maine or Massachusetts) to file your 2018 tax return (Form 1040). If you do not make your estimated tax payment by this date (January 15), you must file your 2018 tax return and pay any tax due by March 1, 2019 to avoid an estimated tax penalty.
Individuals Who Must Make Estimated Tax Payments: If you did not pay your final estimated tax installment by January 15, you may elect to file your 2018 income tax return (Form 1040) by January 31. Filing your return and paying any tax due by this date will prevent penalties for late payment of the last installment. However, if you cannot file and pay your taxes by January 31, you should file and pay your tax by April 15 (or April 17 if you live in Maine or Massachusetts).
All Businesses: Provide annual information statements to the recipients of certain payments that you made in 2018. You should use the appropriate version of Form 1099 or other information return. Form 1099 may be issued electronically with the recipient’s consent. This due date applies to these types of payments: cash payments for fish purchased from someone engaged in the trade/business of catching fish, compensation for workers who aren’t considered employees, dividends and other corporate distributions, interest, rent, royalties, payments of Indian gambling profits to tribal members, profit-sharing distributions, retirement plan distributions, original issue discount, prizes and awards, medical and health care payments, debt cancellation, and cash payments over $10,000.
Payers of Nonemployee Compensation: File IRS Form 1099-MISC (Miscellaneous Income) for nonemployee compensation that you paid in 2018.
Employees Who Work for Tips: If you received $20 or more in tips during the month of January, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).
Individuals: If you claimed an exemption from federal income tax withholding last year on the IRS Form W-4 (Employee’s Withholding Allowance Certificate) you gave your employer, you will need to file a new Form W-4 by this date if you want to continue your exemption for another year.
All Businesses: Provide annual information statements to the recipients of certain payments that you made in 2018. You should use the appropriate version of Form 1099 or other information return. Form 1099 may be issued electronically with the recipient’s consent. This due date applies only to these types of payments: all payments reported on IRS Form 1099-B (Proceeds From Broker and Barter Exchange Transactions), all payments reported on IRS Form 1099-S (Proceeds From Real Estate Transactions), and substitute payments reported in Box 8 or gross proceeds paid to an attorney reported in Box 14 of IRS Form 1099-MISC (Miscellaneous Income).
All Businesses: File information returns (e.g., Forms 1099) for certain payments you made in 2018. These payments are described under the January 31 due date. Note that there are different forms for different types of payments. You should use a separate IRS Form 1096 (Annual Summary and Transmittal of U.S. Information Returns) to summarize and transmit the forms for each type of payment. For more information, see the General Instructions for Certain Information Returns. If you file Forms 1097, 1099 (except a Form 1099-MISC reporting nonemployee compensation), 3921, 3922, or W-2G electronically, your due date for submitting them to the IRS will be extended to April 1. However, the deadline for providing the recipient with these forms generally remains January 31.
Farmers & Fishermen: This is the due date to file your 2018 income tax return (Form 1040) and pay any tax due. But note that if you paid your 2018 estimated tax by January 15, 2019, you will have until April 15 (or April 17 if you live in Maine or Massachusetts) to file your return.
Employees Who Work for Tips: If you received $20 or more in tips during the month of February, you should report them to your employer. Use IRS Form 4070 (Employee’s Report of Tips to Employer).
Partnerships: This is the deadline to file your 2018 tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065) (Partner’s Share of Income, Deductions, Credits, etc.) or substitute Schedule K-1. If you need more time to file, you can request a tax extension using IRS Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns). If you obtain an extension, you can file the return and provide each partner with a copy of their Schedule K-1 by September 16, 2019.
S Corporations: This is the deadline to file your 2018 tax return (Form 1120S) and pay any tax due. Provide each partner with a copy of their Schedule K-1 (Form 1120S) (Shareholder’s Share of Income, Deductions, Credits, etc.) or substitute Schedule K-1. If you need more time to file, you can request a tax extension and pay what you estimate you owe in tax. If you obtain an extension, you can file the return, pay any additional tax/penalties due, and provide each partner with a copy of their final Schedule K-1 by September 16, 2019.
S Corporation Election: File IRS Form 2553 (Election by a Small Business Corporation) to elect to be treated as an S corporation starting with calendar year 2019. Note that if you file Form 2553 late, your S corporation treatment will not begin until calendar year 2020.
Electronic Filings of Forms 1097, 1098, 1099, 3921, 3922, and W-2G: File these forms with the IRS by this date. Note that this deadline only applies if you file electronically. Otherwise, see February 28. The due date for providing the recipient with these forms generally remains January 31. For more information, see IRS Publication 1220.
Employees Who Work for Tips: If you received $20 or more in tips during the month of March, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Individuals: File your 2018 income tax return and pay any tax due. (If you live in Maine or Massachusetts, your deadline is April 17, 2019.) If you need more time to file your return, you can request a tax extension with IRS Form 4868 (Application for Automatic Extension of Time To File U.S. Individual Income Tax Return). Note that an extension only gives you extra time to file, so you should pay what you estimate you owe in tax by the original April deadline to avoid penalties. If you obtain a tax extension, you will have until October 15, 2019 to file your tax return.
Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), you should make the first installment payment for your 2019 estimated tax. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).
Household Employers: If you paid cash wages of $2,100 or more to a household employee during 2018, you must file IRS Schedule H (Form 1040)(Household Employment Taxes). If you are required to file an annual income tax return (IRS Form 1040), you should include Schedule H with your return and report any household employment taxes. If you paid total cash wages of $1,000 or more in any calendar quarter of 2017 or 2018 to household employees, you should report any federal unemployment (FUTA) on Schedule H. Additionally, make sure to report any income tax you withheld for your household employees. For more information, see IRS Publication 926 (Household Employer’s Tax Guide).
Corporations: File a 2019 income tax return, IRS Form 1120 (U.S. Corporation Income Tax Return), and pay any tax due. If you need more time to file, you can request a tax extension with IRS Form 7004. Make sure you file your extension and pay what you estimate you owe in taxes by this date to avoid penalties.
Corporations: Make the first installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.
Employees Who Work for Tips: If you received $20 or more in tips during the month of April, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Employees Who Work for Tips: If you received $20 or more in tips during the month of May, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Individuals: If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, your federal income tax return is due on this date. File IRS Form 1040 and pay any tax due. Otherwise, see April 15. If you need more time to file your tax return, you can use IRS Form 4868 to get a 4-month extension. However, you should still pay what you estimate you owe by this date to avoid penalties. If you obtain an extension, you will have until October 15, 2019 to file your tax return. Note that members of the military who are stationed in a combat zone may be allowed an additional filing extension. For more information, see IRS Publication 3 (Armed Forces’ Tax Guide).
Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), pay the second installment of your 2019 estimated tax by this date. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).
Corporations: Make the second installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.
Employees Who Work for Tips: If you received $20 or more in tips during the month of June, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Employees Who Work for Tips: If you received $20 or more in tips during the month of July, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Employees Who Work for Tips: If you received $20 or more in tips during the month of August, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Individuals: If you are not paying your 2019 income tax through withholding (or you will not pay enough tax during the year that way), pay the third installment of your 2019 estimated tax by this date. You can use IRS Form 1040-ES (Estimated Tax for Individuals). For more information, see IRS Publication 505 (Tax Withholding and Estimated Tax).
Partnerships: If you obtained a 6-month tax extension, your 2018 tax return (IRS Form 1065) is due by this date. Otherwise, see March 15. You must also provide each partner with a copy of their final/amended Schedule K-1 (Form 1065) or substitute Schedule K-1.
S Corporations: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1120S and pay any tax, interest, and penalties due. Otherwise, see March 15. You must also provide each shareholder with a copy of their final/amended Schedule K-1 (Form 1120S) or substitute Schedule K-1.
Corporations: Make the third installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.
Employees Who Work for Tips: If you received $20 or more in tips during the month of September, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Individuals: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1040 and pay any tax, interest, and penalties due.
Corporations: If you obtained a 6-month tax extension, your 2018 tax return is due by this date. File IRS Form 1120 and pay any tax, interest, and penalties due. Otherwise, see April 15.
Employees Who Work for Tips: If you received $20 or more in tips during the month of October, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Employees Who Work for Tips: If you received $20 or more in tips during the month of November, you are supposed to report them to your employer. You can report your tips with IRS Form 4070 (Employee’s Report of Tips to Employer).
Corporations: Make the fourth installment payment for 2019 estimated income tax. You can use the worksheet, IRS Form 1120-W (Estimated Tax for Corporations), to help you calculate your estimated tax for the year.