Tax filing deadlines can sneak up on you, and the last thing you want is to incur avoidable penalties. Marking these dates on your calendar or bookmarking this page will help ensure you stay ahead of the IRS.
Key Tax Deadlines for 2025
January 15, 2025
- Final Quarterly Estimated Tax Payment: This is the due date for the last estimated tax payment for the 2024 tax year. Learn more about estimated taxes in our comprehensive guide.
April 15, 2025
- Tax Day: This is the main tax filing deadline for individuals, sole proprietors, and C corporations.
- First Quarterly Estimated Tax Payment: The first estimated tax payment for the 2025 tax year is also due today.
- Extension Filing: If you need more time to file, you can apply for an extension by this date. However, remember that an extension only applies to filing your return; taxes owed must still be paid by April 15 to avoid penalties.
- C Corporation Tax Returns: Due today for C corporations (Form 1120).
June 16, 2025
- Second Quarterly Estimated Tax Payment: Due today for the 2025 tax year.
September 15, 2025
- Third Quarterly Estimated Tax Payment: The third estimated tax payment for 2025 is due today.
- Extended Filing Deadline for S Corporations and Partnerships: If an S corporation or partnership filed for an extension, the tax return is now due.
October 15, 2025
- Extended Filing Deadline for Individual Returns, Sole Proprietors, and C Corporations: This is the final deadline for individual tax returns, sole proprietorships, and C corporations that filed for an extension.
December 31, 2025
- End-of-Year Tax Moves: Today is the final day to make any tax-related decisions for the 2025 tax year, such as setting up a solo 401(k) if you’re self-employed.
Estimated Tax Payments
Self-employed individuals or those with business income generally pay taxes in four quarterly installments rather than one lump sum on April 15. The due dates for estimated tax payments in 2025 are as follows:
- First Quarter: April 15, 2025
- Second Quarter: June 16, 2025
- Third Quarter: September 15, 2025
- Fourth Quarter: January 15, 2026
Extensions and Filing
You can apply for an extension to file your taxes by the relevant deadlines, such as April 15 for individual returns, March 17 for S corporations and partnerships, and April 15 for C corporations. However, filing an extension only gives you extra time to file, not to pay. Taxes owed must still be paid by the original due date to avoid additional interest and penalties.
Late Filing and Payment Penalties
- Late Filing: The penalty for late filing is 5% of the taxes owed for each month the return is late, up to a maximum of 25%.
- Late Payment: If you miss the payment deadline, you’ll incur a 0.5% penalty on unpaid taxes each month until paid, with a cap at 25%.
FBAR Deadline
The Foreign Bank Account Report (FBAR) is due by April 15, with an automatic extension until October 15. If you have foreign accounts exceeding $10,000 at any point during the year, you’ll need to file the FBAR, which is separate from your tax return.
IRS E-Filing Shutdown
The IRS temporarily suspends e-filing services from mid-November to mid-January for updates and maintenance. To avoid delays or complications, file before mid-November if possible.
State Tax Deadlines
Keep in mind that each state has its own tax deadlines, which may differ from federal deadlines. Be sure to check your state’s tax authority website for the most accurate information.
Tips for Filing
- File On Time: Even if you can’t pay the full amount you owe, it’s best to file your taxes on time. This will help you avoid the higher penalties associated with late filing.
- Payment Plans: If you can’t pay all your taxes at once, consider applying for an IRS payment plan to manage your tax liability.
- Refunds: After filing, most taxpayers can expect their refund within 3-4 weeks if they e-file. Check your refund status using the IRS “Where’s My Refund” tool.
By staying ahead of deadlines and ensuring timely filing and payments, you can minimize penalties and manage your tax responsibilities effectively.