Tax Season 2025: Key Dates and Events

Internal Revenue Service recently announced that it will begin accepting tax returns on Monday, January 27, 2025, officially launching this year’s tax season. As a service to our clients as well as the general public, the team at Weiss and Company LLP assembled the following month-by-month guide to highlight 2025’s key tax dates and events.

January 2025

• 1/15/25 – Q4 2024 estimated tax payments due for both individual filers (self-employed individuals and independent contractors) and businesses. See Form 1040-ES.
• 1/27/25 – 2024 Tax Season begins for both individual filers and businesses.
• 1/31/25 – Due date for employers to process and send out W-2 and 1099 forms (specifically 1099-NEC, 1099-MISC, and 1099-K) to any independent contractor utilized in 2024. Deadline applies whether filing via paper or electronically.

February 2025

• 2/15/25 – Due date for individual filers to file Form W-4 to reclaim exemptions from withholding.
• 2/28/25 – Paper filings of forms 1095-C, 1097, 1098, 1099, 3921, 3922, 8027, and W-2G are due.

March 2025

• 3/17/25 – Taxes due for calendar year businesses categorized as Partnerships or multi-member LLCs (Form 1065) or S-Corporations (Form 1120S).
• 3/17/25 – Deadline to file a business return extension. See Form 7004.

April 2025

• 4/1/25 – Electronic filings of forms 1095-C, 1097, 1098, 1099, 3921, 3922, 8027, and W-2G are due.
• 4/1/25 – Required minimum distribution (RMD) due for individual filers who turned 72 years old in 2024 from retirement account.
• 4/15/25 – Tax Day 2024. Form 1040.
• 4/15/25 – FinCEN. Form 114/FBAR
• 4/15/25 – Deadline for individual filers to file for an extension (Form 4868).
• 4/15/25 – Deadline for individual filers to make IRA and HSA contributions for 2024 tax year.
• 4/15/25 – Q1 2025 estimated tax payments due for both individual filers (self-employed individuals and independent contractors) and businesses.
• 4/15/25 – Taxes due for calendar year businesses categorized as C-Corporations. Form 1120.
• 4/15/25 – Deadline to file a trust (Form 1041) or gift tax return (Form 709).

May 2025

• 5/15/25 – Deadline to file a calendar year nonprofit or private foundation return.
• 5/31/25 – Deadline for Forms 5498, 5498-ESA, 5498-QA and 5498-SA.

June 2025

• 6/16/24 – Q2 2025 estimated tax payments due for both individual filers (self-employed individuals and independent contractors) and businesses.

July 2025

• 7/31/25 – Deadline to file an employment benefit information return (Form 5500) or extension.

September 2025

• 9/15/25 – Q3 2025 estimated tax payments due for both individual filers (self-employed individuals and independent contractors) and businesses.
• 9/15/25 – Extended deadline to file returns for calendar year businesses categorized as Extended Partnerships and S-corporations. See Form 7004.
• 9/30/25 – Extended deadline to file returns for trusts and estates of calendar year entities. See Form 7004.

October 2025

• 10/15/25 – Extended deadline to file 2024 tax returns for individual filers. See Form 4868.
• 10/15/25 – Extended deadline to file tax returns for calendar year businesses categorized as C-Corporations. See Form 7004.
• 10/15/25 – Extended deadline to file tax returns for employee benefit plans. See Form 5558.
• 10/15/25 – Extended deadline to file FinCEN. See Form 114/FBAR.

November 2025

• 11/15/25 – Deadline for extended nonprofit or exempt organization’s return. See Form 8868.

December 2025

• 12/31/25 – Required minimum distributions (RMDs) must be taken for individual filers aged 73 years or older by the end of 2024.

January 2026

• 1/15/26 – Q4 2025 estimated tax payments due for both individual filers (self-employed individuals and independent contractors) and businesses.

Should you have any questions about this year’s tax calendar, we encourage you to reach out to your Weiss tax advisor.