When are taxes due? Tax dates for 2025

Tax season has a way of sneaking up on us every year. Avoid scrounging old receipts and scrambling to reconcile your books while trying to run a business by familiarizing yourself with important tax dates and deadlines early on. 

Planning for the long term can feel daunting, especially when filing taxes for your small business. But this year will be different because you’ll be ready. 

The key to staying on top of it all is to start now. Planning for IRS due dates ensures you’re on track and ready to close out your year. Use this tax dates calendar to minimize your risk of accruing unnecessary penalties and interest costs.

Jump to:

• When are taxes due? Key 2025 tax dates
• Quarterly estimated tax deadlines
• Business taxes due dates
• Tax due dates for individuals
• Tax filing extension deadlines
• Tax refund dates: When will I receive my tax refund?
• Staying on top of tax deadlines
• Penalties and fees for missing key tax deadlines
• Find peace of mind come tax time
• FAQs

When are taxes due? Key 2025 tax dates

The income tax filing deadline, also known as tax day, is April 15, 2025. However, the exceptions for tax day are: 

• Partnerships
• Multimember LLCs
• S corporations

These business structures must file forms 1065 or 1120-S by March 17, 2025, if they adhere to the calendar year instead of a fiscal year. 

You may also need to adhere to additional business tax dates throughout the year, such as quarterly payments. Check out our tax calendar for more information on important upcoming deadlines.

Use our free tax calendar to keep up with filing dates and stay on track for tax season and beyond.

Quarterly estimated tax deadlines

Small business owners, independent contractors, freelancers, gig workers, self-employed individuals, and anyone who operates a business with no automatic tax withholdings will likely need to pay quarterly estimated taxes. 

Here are the key quarterly tax due dates for self-employment taxes:

Estimated payments ensure that you pay a large percentage of the estimated tax liability during the year rather than in one payment when filing the tax return.

Learn the key IRS deadlines and dates to help with self-employment taxes

Business taxes due dates

For corporations with a calendar year-end, the deadline to send your 1120 form to the IRS is April 15, 2025. However, many corporations have a fiscal year-end, which means that the year-end is any day other than December 31. 

For fiscal year-end corporations, Form 1120 is due on the 15th day of the fourth month after the end of the corporation's tax year. A special rule applies for corporations with a June 30 year-end: Form 1120 is due on September 15, which is the 15th day of the third month following the June 30 year-end. For S-corps, multimember LLCs, and partnerships, the business tax filing deadline is March 15, 2025. 

Here are the key business tax dates you need to know: 

• January 31, 2025 – W-2 form distribution deadline: Send W-2s to employees before the end of January for the previous tax year. 
• January 31, 2025 – 1099 form distribution deadline: Date to send the 1099 forms like 1099-MISC and 1099-NEC to recipients. This is also the deadline to file 1099-NEC forms with the IRS. 
• March 17, 2025 – Forms 1065 or 1120-S filing deadline: Tax filing deadline for partnerships, multi-member LLCs, and S-corps. 
• March 31, 2025 – 1099 form filing deadline: Date to file 1099 forms (except Form 1099-NEC) electronically with the IRS. 
• April 15, 2025 – Tax day: Single-member LLCs, sole proprietors, and C-corps must file their income tax returns by this day to avoid penalties.
• April 15, 2025 – Extension request deadline: File Form 4868 before the tax day if you need more time to file your tax return.
• September 15, 2025 – Extended tax deadline for S-corps and partnerships: If you applied for a tax filing extension before tax day, you must submit your return by this date. This day is also the extension filing deadline for C-corps with a June 30 fiscal year-end. 
• October 15, 2025 – Extended filing deadline for calendar year C-corps: If you apply for a tax filing extension before tax day, you must submit your return by this date.

Note the extension filing deadline is different for individuals and C-corps. The filing extension deadline for C-corps is October 15, 2025, versus September 15, 2025, for S-corps, multi-member LLCs, and partnerships. 

Learn how to prepare for quarterly filings with QuickBooks.

Tax due dates for individuals

Individual income tax returns are typically due April 15 unless the date falls on a weekend or holiday. For individuals, the last day to file your 2024 taxes without an extension is April 15, 2025. You can submit Form 4868 to request a tax filing extension. 

Here are the key tax deadlines for individuals, such as employees, independent contractors, and self-employed individuals: 

• Jan 16, 2025 – Quarterly estimated taxes due: For the fourth quarter of 2024. 
• Jan 31, 2025 – W-2 and 1099 form distribution deadline: Date for companies to send you your W-2 and 1099 forms. 
• April 1, 2025 – Deadline for RMD: You have until this date to take your first required distribution from your requirement account if you turned 73 in 2024. 
• April 15, 2025 – Tax day: Deadline for individuals to file their tax returns. It’s also the deadline to file Form 4868 to request a tax filing deadline extension. 
• April 15, 2025 - Deadline for IRA and HSA contributions: This is the last day to contribute to your IRA or HSA for the previous tax year. 
• April 15, 2025 – Quarterly estimated taxes due: For the first quarter of 2025. 
• June 16, 2025 – Quarterly estimated taxes due: For the second quarter of 2025. 
• September 15, 2025 – Quarterly estimated taxes due: For the third quarter of 2025. 
• October 15, 2025 – Extended tax deadline: Tax filing deadline for individuals who applied for a tax filing extension. 
• December 31, 2025 – Deadline for RMD: Required minimum distribution deadline for individuals age 73 or older. 
• January 15, 2026 – Quarterly estimated taxes due: Fourth quarter 2025 estimated tax payment due

The dates do not cover all tax deadlines, just the most important. You can find a list of all important tax dates on the IRS website. 

Tax filing extension deadlines

If you need to request an individual tax extension, you must file an extension request with the IRS by April 15, 2025. You’ll use Form 4868 to request an extension.

Learn how to prepare for quarterly filings with QuickBooks.

People experiencing the following circumstances may have special rules that don’t apply to the general public.

Serving in a combat zone

If you were in a combat zone, you may qualify for a tax filing extension. As a rule of thumb, you have up to 195 days following your final day of service to file any individual and business tax returns. 

These special rules may vary among service members, so review the combat zone tax filing guidelines and discuss any questions you may have with your tax advisor.

Living outside the US

You can get a longer extension than the typical six months if you live outside the US and need to meet the physical presence test or bona fide residence test to qualify for certain foreign exclusions or deductions. Review the IRS residency test extension guidelines to see if you qualify. 

Tax refund dates: When will I receive my tax refund?

Unless the IRS flags your business tax return for a review, you should receive any refunds in 21 days or less. Depending on when you file, your refund could appear in your bank account in days. Or you can choose to receive your refund via check. 

Just remember that if you file your return by mail, it may take longer to receive your refund than if you were to e-file. If you want to keep tabs on the status of your tax refund, you can visit the IRS website to check.

Staying on top of tax deadlines

Start tax preparation early to ensure you have time to meet with your tax advisor, formulate a plan to reduce your tax liability and adhere to tax regulations. Ideally, you’d have a clear tax plan before entering the new year. 

Here are some action items to keep in mind for tax planning:

• Organize past federal and state tax returns
• Meet with your accountant to discuss deadlines and tax deductions
• Gather payroll information, financial statements, and receipts for business expenses
• Know when and who to send W-2 and 1099 forms to 

You can input new alerts into your calendar software, write the dates in your planner, or download our tax calendar to stay on top of deadlines.

Penalties and fees for missing key tax deadlines

Missing tax deadlines can have significant financial consequences. The IRS imposes penalties for failing to file on time and failing to pay taxes owed by the deadline. These penalties can quickly accumulate,  significantly increasing your tax bill.   

The penalty for failing to file is typically 5% of the unpaid taxes for each month or part of a month that your return is late, up to a maximum of 25%.  

If your return is more than 60 days late, there's also a minimum penalty. In addition to the failure-to-file penalty, interest is charged on any unpaid taxes. The annual interest rate is determined quarterly and can fluctuate.

Find peace of mind come tax time

Proper tax planning requires you to submit information and documents on various tax dates. Create a system to remind you of upcoming dates—and allow yourself enough time to get the proper documents. You can also get guidance on your tax deadlines and answers to key questions with expert help from QuickBooks Live.