Federal Tax Publications
Publication 5 - Your Appeal Rights and How to Prepare a Protest If You Don't Agree
Publication 334 - Tax Guide for Small Business (for individuals who use Schedule C or C-EZ)
Publication 463 - Travel, Entertainment, Gift, and Car Expenses
Publication 501 - Exemptions, Standard Deductions, and Filing Information
Publication 590-A - Contributions to Individual Retirement Arrangements (IRAs)
Publication 590-B - Distributions from Individual Retirement Arrangements (IRAs)
Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans
Federal Tax Calendar 2025
January
15 –Individuals: Pay the final installment of your 2024 estimated tax - use Form 1040-ES.
31 –Deadline for employers to provide copies of Forms W-2 and 1099 for 2024 to employees.
February
18 –Deadline to file a new Form W-4 if you claimed exemption from income tax withholding in 2024.
March
17 –Deadline for S Corps: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar yr. 2025.
17 –Deadline for Partnerships: File Form 1065 for calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For automatic 6-month extension, file Form 7004.
April
15 –Deadline to file 2024 individual income tax returns (Form 1040) and pay any taxes owed, or to file for an automatic 6-month extension (Form 4868 and deposit estimated tax).
15 –Last day to contribute to a traditional IRA, Roth IRA, or SEP-IRA for the 2024 tax year.
15 –First quarter 2025 estimated taxes due. Use Form 1040-ES.
15 –Deadline to file 2024 trust tax returns (Form 1041).
15 –Deadline to file 2024 corporate tax returns (Form 1120) or to request an automatic extension (Form 7004).
June
16 –Deadline for U.S. citizens living abroad to file individual tax returns and pay any tax, interest, and penalties due, or to request a 4-month extension (Form 4868).
16 –Second quarter 2025 estimated tax due. Use Form 1040-ES.
September
15 –Third quarter 2025 estimated tax due. Use Form 1040-ES.
15 –Final deadline to file 2024 partnership tax return if you were given a 6-month extension.
15 –Final deadline to file 2024 S corporation tax return if you were given a 6-month extension.
October
1 –Deadline for existing employers to establish a SIMPLE IRA plan.
15 –If you were given a 6-month extension to file your income tax return for 2024, file Form 1040 and pay any tax, interest, and penalties due.
15 –Final deadline to file 2024 corporate tax return if were given a 6-month extension.
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