January 15, 2025

Individuals: Pay the final installment of your 2024 estimated tax – use Form 1040-ES.

January 31, 2025

Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2024.

Employers: Furnish Form W-2 to employees who worked for you in 2024 & file Form W-3, Transmittal of Wage & Tax Statements, along with Copy A of all the Forms W-2 you issued for 2024.

File Form 1099-NEC for non-employee compensation paid in 2024.

File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

Individuals who must make estimated tax payments: File your tax return if you did not pay your last installment of your 2024 estimated tax by Jan 15th (see Form 1040-ES) to avoid penalty for late payment.

March 17, 2025

Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For an automatic 6-month extension, file Form 7004.

S Corp: File Form 1120-S for the calendar year & pay any tax due. Furnish a copy of Sch. K-1 or K-3 to each shareholder. For an automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2025.

Partnerships: File Form 8804 and Form 8805 for a calendar year entity. For an automatic 6-month extension, file Form 7004.

April 15, 2025

** Please note the IRS has announced tax relief for all individuals and businesses residing in Los Angeles County due to the wildfires, extending various tax filing and payment deadlines until October 15th, 2025. This extension applies to returns and payments originally due between January 7th and October 15th, 2025.

Individuals: File Form 1040 or 1040-SR and pay any tax due. For an automatic 6-month extension, file Form 4868 and deposit estimated tax. For those not withholding, pay the first installment of your 2025 estimated tax – Use Form 1040-ES.

Corporations: File Form 1120 for the calendar year and pay any tax due. For an automatic 6-month extension, file Form 7004 and deposit estimated tax. Pay the first installment of your 2025 estimated income tax.

Household Employers: File Sch. H with Form 1040 if you paid $2,700 or more to a household employee.

Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions. https://www.irs.gov/instructions/i1120f  

Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868.

June 16, 2025

Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For an automatic 4-month extension, file form 4868 and deposit estimated tax.

Individuals: Pay the second installment of your 2025 estimated tax – Use Form 1040-ES.

Corporations: Deposit the second installment of your 2025 estimated tax.

Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868.

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.

File Form 8813 quarterly payment voucher and pay any tax due.

September 15, 2025

Individuals: Pay the third installment of your 2025 estimated tax – Use Form 1040-ES.

Corporations: Deposit the third installment of your 2025 estimated tax.

Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.

File Form 8813 quarterly payment voucher and pay any tax due.

File calendar year Form 8804 and Form 8805 if you timely requested a 6-month extension.

Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

S Corp: File calendar year Form 1120-S if you timely requested a 6-month extension.

October 15, 2025

Individuals: File Form 1040 or 1040-SR if you timely requested a 6-month extension.

Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.

November 15, 2025

File extended Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts) for years ending 12/31/2024.

December 15, 2025

Corporations: Deposit the fourth installment of your 2025 estimated tax.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR if you timely filed Form 4868.

Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.