tax calendar 2025

INDIVDUAL TAX CALENDER

• January 26th is first efile date for 2025 tax returns
• April 15th is the due date for personal tax returns or extensions for more time
• October 15th extension due date

BUSINESS TAX CALENDAR

• March 16th Partnerships and S-Corp returns or extensions
• April 15th Corporation returns
• May 15th Tax exempt and Non profit returns due
• September 15th Extension due date for partnerships and S-corps
• October 15th Extension due date for Corps
• November 17th Extension due date for exempt and non profit returns

FEDERAL LEGAL HOLIDAYS  

January 1 – New Year's Day
January 20 – Martin Luther King Jr. Day
February 17 – Presidents’ Day
May 26 – Memorial Day
June 19 - Juneteenth (observed)
July 4 – Independence Day
September 1 – Labor Day
October 13 – Columbus Day
November 11 – Veterans' Day
November 27 – Thanksgiving Day
December 25 – Christmas Day
December 26 – Christmas Day (observed)

January 27: IRS begins accepting and processing e-filed returns and extensions.
April 15 – Tax Day: Last day to e-file returns and extensions.
October 15 – Last day to e-file returns with a 6-month extension. 

January 15 – Make last 2025 estimated tax payment.
April 15 – First 2025 estimated tax payment due.
June 16 – Second 2025 estimated tax payment due.
September 15 – Third 2025 estimated tax payment due.

January 31, 2026 – Deadline for employers to file Form W-2s with the IRS, unless filed electronically (e-file deadline March 31).
January 31, 2026 – Deadline for reporting payments to contract workers on Form 1099-MISC.