2025 USA Tax Due Dates

Below are the key tax due dates for the year 2025. Make sure to mark your calendar and file your taxes on time to avoid penalties:

• January 15, 2025: Fourth-quarter estimated tax payment due for the year 2024.
• April 15, 2025: Tax Day - Deadline for filing 2024 individual income tax returns (Form 1040) and paying any taxes owed.
• April 15, 2025: First-quarter estimated tax payment due for the year 2025.
• June 16, 2025: Second-quarter estimated tax payment due for the year 2025.
• September 15, 2025: Third-quarter estimated tax payment due for the year 2025.
• October 15, 2025: Deadline for filing extended 2024 individual income tax returns (Form 1040).

Monthly Reporting Requirements

• January:
• January 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for December 2024 if the monthly deposit rule applies.
• January 31, 2025 - Employers: Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies.
• February:
• February 28, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941), if all associated taxes due were deposited on time and in full.
• February 28, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for January if the monthly deposit rule applies.
• February 28, 2025 - Employers: Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies.
• March:
• March 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for February if the monthly deposit rule applies.
• March 31, 2025 - Employers: Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.
• April:
• April 30, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
• April 30, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for March if the monthly deposit rule applies.
• April 30, 2025 - Employers: Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
• May:
• June 02, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for April if the monthly deposit rule applies.
• June 02, 2025 - Employers: Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
• June:
• June 30, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
• June 30, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for May if the monthly deposit rule applies.
• June 30, 2025 - Employers: Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
• July:
• July 31, 2025 - Individuals: Report July tip income of $20 or more to employers (Form 4070).
• July 31, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
• July 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for July if the monthly deposit rule applies.
• July 31, 2025 - Employers: Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
• August:
• September 02, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for July if the monthly deposit rule applies.
• September 02, 2025 - Employers: Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
• September:
• September 30, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2025(Form 941), if all associated taxes due were deposited on time and in full.
• September 30, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for August if the monthly deposit rule applies.
• September 30, 2025 - Employers: Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
• October:
• October 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for September if the monthly deposit rule applies.
• October 31, 2025 - Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
• November:
• December 01, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for October if the monthly deposit rule applies.
• December 01, 2025 - Employers: Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
• December:
• December 31, 2025 - Employers: Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
• December 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies.
• December 31, 2025 - Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
• December 31, 2025 - Employers: Deposit Social Security, Medicare, and withheld income taxes for December if the monthly deposit rule applies.
• December 31, 2025 - Employers: Deposit nonpayroll withheld income tax for December if the monthly deposit rule applies.

For more information and updates, visit the IRS website.