2025 Tax Deadlines

Important Notes:

- If a deadline falls on a weekend or holiday, it typically moves to the next business day.
 - Quarterly Estimated Taxes apply if you’re self-employed, a freelancer, or have significant non-W-2 income.
 - Extensions allow more time to file, but NOT to pay taxes owed!

January 2025

• Jan 15, 2025 – Q4 2024 Estimated Tax Payment Due
  • Self-employed individuals, freelancers, and investors must pay final 2024 estimated taxes.
• Jan 31, 2025 – Deadline to Send Out Tax Forms (W-2s & 1099s)
  • Employers must send W-2s to employees.
  • Businesses must send 1099-NEC to contractors and freelancers.
  • Banks & brokers must send 1099-INT (Interest Income), 1099-DIV (Dividends), and 1099-B (Capital Gains/Losses).

February 2025

• Feb 15, 2025 – W-4 Exemption Renewal Deadline
  • If you claimed exempt status from withholding in 2024, you must submit a new Form W-4 to continue exemption for 2025.
• Feb 28, 2025 – Deadline for Paper Filing of 1099s with IRS

 March 2025

• Mar 15, 2025 – S-Corp & Partnership Tax Returns Due (Form 1120-S & 1065)
  • Deadline to file S-Corporation and Partnership tax returns.
  • Can file an extension to move deadline to Sept 15, 2025.
• Mar 15, 2025 – Deadline to Elect S-Corp Status for 2025 (Form 2553)
  • If you want your business to be taxed as an S-Corp for 2025, file Form 2553 by this date.
• Mar 31, 2025 – Deadline for Electronic Filing of 1099s with IRS

 April 2025 – The Big One!

• Apr 15, 2025 – Individual Tax Return Deadline (Form 1040) & Payment Due
  • File Form 1040 or request an extension (Form 4868) to extend until Oct 15, 2025.
• Apr 15, 2025 – Final Deadline for 2024 IRA & Roth IRA Contributions
  • Traditional IRA & Roth IRA max contribution: $7,000 ($8,000 if 50+).
• Apr 15, 2025 – Final Deadline for 2024 HSA Contributions
  • Max Contribution: $4,150 (single) / $8,300 (family) + $1,000 catch-up (55+).
• Apr 15, 2025 – Final Deadline for 2024 Coverdell ESA Contributions
  • Max Contribution: $2,000 per child.
• Apr 15, 2025 – Q1 2025 Estimated Tax Payment Due
• Apr 15, 2025 – C-Corporation Tax Return Deadline (Form 1120)
  • Can file an extension to push deadline to Oct 15, 2025.

May 2025

• May 15, 2025 – Tax Deadline for Nonprofits (Form 990)
  • Applies to tax-exempt organizations.

June 2025

• June 17, 2025 – Q2 2025 Estimated Tax Payment Due
• June 30, 2025 – FBAR (Foreign Bank Account Report) Deadline (FinCEN Form 114)
  • Required if you have foreign bank accounts exceeding $10,000 at any point in 2024.
  • Automatic extension until Oct 15, 2025, if needed.

401K -  Form 5500 Filing Deadlines in 2025

• Standard Deadline: July 31, 2025 (for calendar-year plans).
• Extended Deadline: October 15, 2025 (if extension filed via Form 5558).

 Which Form Should You Use?

 Plans under $250,000 in assets (for Solo 401(k)s) do not need to file Form 5500.

 How to File Form 5500?

 Form 5500 & 5500-SF: File electronically via EFAST2.
 Form 5500-EZ: Mail a paper copy to the IRS (not filed electronically).
Need More Time? File Form 5558 by July 31, 2025, to get an automatic 2.5-month extension (until Oct 15, 2025).

September 2025

• Sept 15, 2025 – Final Deadline for S-Corp & Partnership Tax Returns (if extension filed)
• Sept 15, 2025 – Q3 2025 Estimated Tax Payment Due
• Sept 30, 2025 – Final Deadline for Fiduciary (Trust & Estate) Tax Returns (Form 1041) if Extended

October 2025

• Oct 1, 2025 – Deadline to Establish a Solo 401(k) for 2025
  • To make 2025 contributions, the Solo 401(k) must be set up by this date.
• Oct 15, 2025 – Final Deadline for Individual Tax Returns (if extension filed)
• Oct 15, 2025 – Final Deadline for C-Corp Tax Returns (if extension filed)
• Oct 15, 2025 – Final Deadline for SEP IRA Contributions (if extension filed)
  • Applies if you extended your business tax return (S-Corp, Partnership, or Sole Prop).
• Oct 15, 2025 – Final Deadline to Recharacterize a 2024 IRA Contribution

December 2025 – Year-End Moves

• Dec 15, 2025 – Final Q4 2025 Estimated Tax Payment for Corporations
• Dec 31, 2025 – Deadline for 401(k) Contributions for 2025
  • Employee contributions must be made by this date.
• Dec 31, 2025 – Last Chance for Charitable Contributions for 2025
  • Must donate by this date for a 2025 tax deduction.
• Dec 31, 2025 – Last Day for Roth IRA Conversions for 2025
  • Converting a Traditional IRA to a Roth IRA must be completed before year-end.
• Dec 31, 2025 – RMD (Required Minimum Distribution) Deadline
  • If you’re 73+, you must take your Required Minimum Distribution (RMD) from your retirement accounts.