Tax Due Dates

Employees Who Work for Tips — If you received $20 or more in tips during December, report them to your employer.

Farmers and Fishermen — Pay your estimated tax for 2025. See Form 1040-ES. You generally have until April 15 to file your 2025 income tax return. If you don’t pay estimated tax by January 15, you may need to file and pay by early March to avoid an estimated tax penalty.

Individuals — Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or didn’t pay enough). Use Form 1040-ES.

Employers — Deposit Social Security, Medicare, and withheld income taxes for December if the monthly deposit rule applies. Also deposit nonpayroll withheld income tax for December if the monthly deposit rule applies.

Businesses — Provide Form 1098, Form 1099-MISC (except those with a later deadline), Form 1099-NEC, and Form W-2G to recipients.

Employers — Provide 2025 Form W-2 to employees. File Form W-2 (Copy A) and Form W-3 with the SSA. File Form 941 for Q4 2025 if taxes weren’t deposited on time and in full. File Form 940 for 2025 FUTA if required.

Individuals — File your 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due if you need to avoid penalties related to underpaying the January 15 estimated tax installment.

Employers — File Form 941 for Q4 2025 and Form 940 for 2025 if all associated taxes were deposited on time and in full.

Employees Who Work for Tips — If you received $20 or more in tips during January, report them to your employer.

Businesses — Provide Form 1099-B, Form 1099-S, and certain Forms 1099-MISC to recipients.

Employers — Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies.

Individuals — File a new Form W-4 if you claimed exemption from withholding in 2025 and want to continue the exemption.

Businesses — File Form 1098, Form 1099 (other than earlier deadlines), Form W-2G, and Form 1096 for 2025. Electronic filers may have until March 31.

Employees Who Work for Tips — If you received $20 or more in tips during February, report them to your employer.

Partnerships — File 2025 Form 1065 and provide Schedule K-1 to partners, or request an automatic six-month extension (Form 7004).

S Corporations — File 2025 Form 1120-S, provide Schedule K-1 to shareholders, and pay any tax due — or file Form 7004 for an extension.

Employers — Deposit Social Security, Medicare, and withheld income taxes for February if the monthly deposit rule applies.

Employers / Businesses — Electronically file applicable 2025 Forms 1097, 1098, 1099 (other than earlier deadlines), and W-2G.

Employees Who Work for Tips — If you received $20 or more in tips during March, report them to your employer.

Individuals — File your 2025 income tax return (Form 1040 or 1040-SR) or request an automatic six-month extension (Form 4868). Pay any tax due. Also pay the first installment of 2026 estimated taxes if required (Form 1040-ES).

Individuals — Retirement & Gifts — Make 2025 IRA contributions (traditional or Roth). File Form 709 for gifts if applicable, or request an extension.

C Corporations — File 2025 Form 1120 or request an extension (Form 7004). Pay any tax due and the first installment of 2026 estimated taxes.

Trusts and Estates — File 2025 Form 1041 or request an extension (Form 7004). Pay any tax due.

Employers — Deposit Social Security, Medicare, and withheld income taxes for March if the monthly deposit rule applies.

Employers — File Form 941 for Q1 2026 and pay any tax due if deposits weren’t made on time and in full.

Employers — File Form 941 for Q1 2026 if all associated taxes were deposited on time and in full.

Employees Who Work for Tips — If you received $20 or more in tips during April, report them to your employer.

Exempt Organizations — File 2025 Form 990, 990-EZ, or 990-PF — or request an extension (Form 8868). Smaller organizations may file Form 990-N.

Employers — Deposit Social Security, Medicare, and withheld income taxes for April if the monthly deposit rule applies.

Employees Who Work for Tips — If you received $20 or more in tips during May, report them to your employer.

Individuals — Pay the second installment of 2026 estimated taxes (Form 1040-ES) if required. Taxpayers living or serving abroad may have a later 2025 filing deadline.

C Corporations — Pay the second installment of 2026 estimated income taxes.

Employers — Deposit Social Security, Medicare, and withheld income taxes for May if the monthly deposit rule applies.

Employees Who Work for Tips — If you received $20 or more in tips during June, report them to your employer.

Employers — Deposit Social Security, Medicare, and withheld income taxes for June if the monthly deposit rule applies.

Employers — File Form 941 for Q2 2026 if taxes weren’t deposited on time and in full. Also file Form 5500 / 5500-EZ for calendar-year retirement plans, or request an extension.

Employers — File Form 941 for Q2 2026 if all associated taxes were deposited on time and in full.

Employees Who Work for Tips — If you received $20 or more in tips during July, report them to your employer.

Employers — Deposit Social Security, Medicare, and withheld income taxes for July if the monthly deposit rule applies.

Employees Who Work for Tips — If you received $20 or more in tips during August, report them to your employer.

Individuals — Pay the third installment of 2026 estimated taxes (Form 1040-ES) if required.

Partnerships & S Corporations — File extended 2025 partnership and S corporation returns (Forms 1065 / 1120-S) and provide Schedule K-1s. Pay any tax due.

C Corporations — Pay the third installment of 2026 estimated income taxes.

Employers — Deposit Social Security, Medicare, and withheld income taxes for August if the monthly deposit rule applies.

Trusts and Estates — File extended 2025 Form 1041 returns and pay any tax, interest, and penalties due.

Employees Who Work for Tips — If you received $20 or more in tips during September, report them to your employer.

Individuals — File your extended 2025 income tax return (Form 1040 or 1040-SR). Pay any tax, interest, and penalties due. Also the extended deadline for Form 709 if applicable.

C Corporations — File extended 2025 Form 1120 returns and pay any tax, interest, and penalties due.

Employers — Deposit Social Security, Medicare, and withheld income taxes for September if the monthly deposit rule applies.

Employers — File Form 941 for Q3 2026 if taxes weren’t deposited on time and in full.

Employers — File Form 941 for Q3 2026 if all associated taxes were deposited on time and in full.

Employees Who Work for Tips — If you received $20 or more in tips during October, report them to your employer.

Exempt Organizations — File extended 2025 Forms 990, 990-EZ, or 990-PF and pay any amounts due.

Employers — Deposit Social Security, Medicare, and withheld income taxes for October if the monthly deposit rule applies.

Employees Who Work for Tips — If you received $20 or more in tips during November, report them to your employer.

C Corporations — Pay the fourth installment of 2026 estimated income taxes.

Employers — Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies.

Year-End Planning — Complete year-end tax moves before December 31 where timing matters — including many retirement deferrals and year-end business planning items. Contact our office for personalized guidance.