Tax Deadlines | Axley & Rode | East Texas Accounting Firm

It's not always easy to keep track of every IRS due date. Below is a list of the most important 2025 tax deadlines. There is at least one deadline in every month, so be sure to pay close attention. Contact your Axley & Rode advisor if you have any questions.

Date	Deadline
January 10	Individuals: Report December 2024 tip income of $20 or more to employers (Form 4070).
January 15	Individuals: Pay the fourth installment of 2024 estimated taxes if not paying income tax through withholding (Form 1040-ES).
January 15	Employers: Reporting Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all associated taxes due weren't deposited on time and in full. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter in full and on time, you have until February 10 to file the return.
January 15	Farmers and fishermen: Make estimated tax payment for 2024 (Form 1040-ES). If you don’t pay your estimated tax by January 16, you must file your 2024 return and pay all tax due by March 1, 2025, to avoid an estimated tax penalty.
January 31	Individuals: File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay the tax due to avoid penalties for underpaying the January 15 installment of estimated taxes.
January 31	Businesses: Provide Form 1098, Form 1099-MISC (except for those that have a February 18 deadline), Form 1099-NEC, and Form W-2G to recipients.
January 31	Employers: Provide 2024 Form W-2 to employees and file 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.
January 31	Employers: Provide copies of 2024 Forms 1099-NEC, “Nonemployee Compensation,” to recipients of income from your business, where required, and file them with the IRS.
January 31	Employers: Provide copies of 2024 Forms 1099-MISC, “Miscellaneous Information,” reporting certain types of payments to recipients.
January 31	Employers: File a 2024 return for federal unemployment taxes, Form 940. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it’s more than $500, you must deposit it. However, if you deposited the tax for the year in full and on time, you have until February 10 to file the return.
January 31	Employers: File Form 945, Annual Return of Withheld Federal Income Tax, for 2024 to report income tax withheld on all nonpayroll items, including backup withholding and withholding on accounts such as pensions, annuities and IRAs. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year in full and on time, you have until February 10 to file the return.

Date	Deadline
February 10	Individuals: Report January tip income of $20 or more to employers (Form 4070).
February 10	Employers: Report income tax withholding and Social Security and Medicare taxes for the fourth quarter of 2024 (Form 941) and file a 2024 return for federal unemployment taxes (Form 940) if all of the associated taxes due were deposited on time and in full.
February 18	Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2024.
February 18	Businesses: Provide Form 1099-B, 1099-S, and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients.
February 18	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for January if the monthly deposit rule applies.
February 28	Business: File Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2024 (electronic filers can defer filing to March 31).

Date	Deadline
March 3	Farmers and fishermen: File 2024 Tax Return (Form 1040) to avoid the penalty if the Estimated Tax was not paid by January 15.
March 10	Individuals: Report February tip income of $20 or more to employers (Form 4070).
March 17	S Corporations: File a 2024 income tax return (Form 1120-S) or file for an automatic six-month extension (Form 7004) and pay any tax due.
March 17	Partnerships: File a 2024 income tax return (Form 1065 or Form 1065-B) or request an automatic six-month extension (Form 7004).
March 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for February if the monthly deposit rule applies.
March 31	Electronic Filing: File forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date only applies if you file electronically. Otherwise, see the Businesses column under the February 28 deadline.

Date	Deadline
April 1	Individuals: First Required Minimum Distribution (RMD) by individuals who turned 73 in 2024.
April 1	Employers: Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline), and Form W-2G.
April 10	Individuals: Report March tip income of $20 or more to employers (Form 4070).
April 15	Individuals: File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868) and pay any tax due. (See June 16 for an exception for certain taxpayers.)
April 15	Individuals: Pay the first installment of 2025 estimated taxes, if not paying income tax through withholding or not paying sufficient income tax through withholding (Form 1040-ES).
April 15	Individuals: Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).
April 15	Individuals: Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).
April 15	Individuals: File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892) and pay any gift tax due. Filing lor an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
April 15	Individuals: Withdraw excess IRA contributions in 2024 to avoid a penalty if filing of Form 1040 was not extended.
April 15	Individuals: Contribute to Health Savings Account (HSA) for 2024.
April 15	Household Employers: File Schedule H if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed; for those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.
April 15	Trusts and estates: File an income tax return for the 2024 calendar year (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) and pay any income tax due.
April 15	Corporations: File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004) and pay any tax due.
April 15	Corporations: Paying the first installment of 2025 estimated income taxes completing Form 1120-W for the records.
April 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for March if the monthly deposit rule applies.
April 15	Exempt organizations: Deposit Estimated Tax for first quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
April 30	Employers: Report Social Security and Medicare and income tax withholding for the first quarter of 2025 (Form 941) and paying any tax due if all associated taxes due weren't deposited on time and in full.

Date	Deadline
May 12	Individuals: Report April tip income of $20 or more to employers (Form 4070).
May 12	Employers: Report Social Security and Medicare and income tax withholding for the first quarter of 2025 (Form 941) if all associated taxes due were deposited on time and in full.
May 15	Exempt organizations: File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or filing for an automatic six-month extension (Form 8868) and pay any tax due.
May 15	Small exempt organizations (with gross receipts normally of $50,000 or less): File a 2024 e-Postcard (Form 990-N), if not filing Form 990 or Form 990-EZ.
May 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for April if the monthly deposit rule applies.

Date	Deadline
June 10	Individuals: Report May tip income of $20 or more to employers (Form 4070).
June 16	Individuals who live outside the United States: File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868), and pay any tax and interest due, if you live outside the United States or you serve in the military outside the United States and Puerto Rico.
June 16	Individuals: Pay the second installment of 2025 estimated taxes, if not paying income tax through withholding or not paying sufficient income tax through witholding (Form 1040-ES).
June 16	Corporations: Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the records.
June 16	Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
June 16	Exempt organizations: Deposit Estimated Tax for second quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
June 16	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for May if the monthly deposit rule applies.

Date	Deadline
July 10	Individuals: Report June tip income of $20 or more to employers (Form 4070).
July 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for June if the monthly deposit rule applies.
July 31	Employers: Report Social Security and Medicare and income tax withholding for the second quarter of 2025 (Form 941) and paying any tax due if all associated taxes due weren't deposited on time and in full.
July 31	Employers: File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

Date	Deadline
August 11	Individuals: Report July tip income of $20 or more to employers (Form 4070).
August 11	Employers: Report Social Security and Medicare and income tax withholding for the second quarter of 2025 (Form 941), if you deposited on time and in full all of the associated taxes due.
August 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for July if the monthly deposit rule applies.

Date	Deadline
September 10	Individuals: Report August tip income of $20 or more to employers (Form 4070).
September 15	Individuals: Pay the third installment of 2025 estimated taxes, if not paying income tax through withholding or not paying sufficient income tax through withholding (Form 1040-ES).
September 15	Corporations: Pay the third installment of 2025 estimated income taxes completing Form 1120-W for the records.
September 15	S corporations: File a 2024 income tax return (Form 1120-S) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed.
September 15	S corporations: Make contributions for 2024 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.
September 15	Partnerships: File a 2024 income tax return (Form 1065 or Form 1065-B) if an automatic six-month extension was filed.
September 15	Exempt organizations: Deposit Estimated Tax for third quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
September 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for August if the monthly deposit rule applies.
September 30	Trusts and estates: Filing an income tax return for the 2024 calendar year (Form 1041) and paying any tax, interest, and penalties due, if an automatic five-and-a-half-month extension was filed.

Date	Deadline
October 1	Employers: Establishing a SIMPLE or a Safe-Harbor 401(k) plan for 2024, except in certain circumstances.
October 10	Individuals: Report September tip income of $20 or more to employers (Form 4070).
October 15	Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest, and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).
October 15	Individuals: File a 2024 gift tax return (Form 709) and pay any tax, interest, and penalties due, if an automatic six-month extension was filed.
October 15	Individuals: Withdraw excess IRA contributions in 2024 to avoid a penalty if filing of Form 1040 was extended.
October 15	Individuals: Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
October 15	Corporations: File a 2024 income tax return (Form 1120) and pay any tax, interest, and penalties due if an automatic six-month extension was filed.
October 15	Corporations: Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
October 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for September if the monthly deposit rule applies.
October 31	Employers: Report Social Security, Medicare, and income tax withholding for the third quarter of 2025 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full.

Date	Deadline
November 10	Individuals: Report October tip income of $20 or more to employers (Form 4070).
November 10	Employers: Report Social Security and Medicare and income tax withholding for the third quarter of 2025 (Form 941), if you deposited on time and in full all of the associated taxes due.
November 17	Exempt organizations: File a 2024 information return (Form 990, Form 990-EZ, or Form 990-PF) and pay any tax, interest, and penalties due, if a six-month extension was previously filed.
November 17	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for October if the monthly deposit rule applies.

Date	Deadline
December 10	Individuals: Report November tip income of $20 or more to employers (Form 4070).
December 15	Corporations: Pay the fourth installment of 2025 estimated income taxes completing Form 1120-W for the records.
December 15	Partnerships: Pay the fourth installment of 2025 estimated income taxes.
December 15	Exempt organizations: Deposit Estimated Tax for fourth quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
December 15	Employers: Depositing Social Security, Medicare, withheld income, and nonpayroll withheld income taxes for November if the monthly deposit rule applies.
December 31	Individuals: Required Minimum Distribution (RMD) by individuals who are 74 or older at the end of 2025.
December 31	Employers: Establishing a retirement plan for 2024 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP).

Tax Deadlines by Month 2025

Lufkin

Nacogdoches

Livingston

Jasper