Missing key tax deadlines can result in penalties, interest, and a lot of unnecessary stress. Here’s a clear breakdown of the most important U.S. federal tax deadlines you need to be aware of in 2025.
Key Tax Codes and Forms
- IRC §6012 – Penalties for late filing or late payment
- Form 1040 – Individual income tax return
- Form 1065 – Partnership return
- Form 1120/1120S – C-Corp and S-Corp returns
- Form 7004/4868 – Extensions for business or individual returns
- Form 1099-NEC / 1099-MISC – Contractor payment reporting
Must-Know 2025 Tax Deadlines
January 31, 2025
- Deadline to send Form W-2 to employees and 1099-NEC to contractors
- File W-2 and 1099s with IRS and SSA
March 15, 2025
- Deadline to file Form 1065 (Partnerships) and 1120-S (S-Corps)
- Use Form 7004 to request 6-month extension
April 15, 2025
- Individual Form 1040 returns due
- Form 1120 for C-Corporations due
- File 4868 to request a 6-month individual extension
- 1st quarter estimated tax payments due (Form 1040-ES)
June 15, 2025
- 2nd quarter estimated tax payments due
- Deadline for U.S. expats to file without penalty
September 15, 2025
- Extended deadline for Partnerships and S-Corps
- 3rd quarter estimated tax payment due
October 15, 2025
- Final deadline for individual tax return if you filed Form 4868 extension
December 31, 2025
- Final day to make tax-deductible charitable donations and retirement contributions for certain plans
Real-World Example
Raj owns a small S-Corp and also freelances on the side. Here’s what he needs to watch:
- File 1120-S by March 15 or extend
- File 1040 by April 15 for freelance income
- Send 1099-NEC to subcontractors by January 31
- Make estimated payments quarterly to avoid underpayment penalties
Step-by-Step Compliance Guide
- Mark Calendar Now
- Set reminders at least 30 days before each major deadline.
- Track Contractor Payments
- Keep records to file 1099s by Jan 31.
- Organize Financials Early
- Reconcile books and prepare year-end reports.
- File Extension If Needed
- Use Form 4868 or 7004 to extend without penalty.
- Pay Estimated Taxes
- Use IRS safe harbor rule to avoid penalties.
- Work With a CPA
- Avoid common errors, maximize deductions, and stay compliant.
Conclusion
Tax deadlines can sneak up fast, especially if you’re running a business or juggling multiple income sources. Be proactive, use reminders, and stay ahead with a professional by your side.
Call to Action
Anshul Goyal, CPA EA FCA is a U.S.-licensed CPA and Enrolled Agent, assisting individuals and businesses with timely tax filing and planning. Don’t risk penalties—get ahead of deadlines.
Disclaimer
This content is for general information only and does not constitute legal or tax advice. Always consult a licensed tax advisor for guidance specific to your situation.
Top 5 FAQs
1. What happens if I miss the April 15 deadline?
You may face late filing penalties and interest unless you file an extension.
2. Can I get an extension on business returns?
Yes, use Form 7004 for a 6-month extension for S-Corps, C-Corps, and Partnerships.
3. Are estimated taxes mandatory?
If you expect to owe over $1,000, yes. Use Form 1040-ES.
4. Do expats get more time to file?
Yes, they get until June 15, but interest may still apply after April 15.
5. Can I deduct donations made after December 31?
No, only donations made by year-end are deductible in the current tax year.
About Our CPA
Anshul Goyal, CPA EA FCA, is a Certified Public Accountant and Enrolled Agent licensed in the U.S. He represents clients before the IRS and specializes in multi-jurisdictional tax compliance for founders, freelancers, and growing businesses.