UPCOMING TAX DEADLINES
January 15, 2025
NOTE: The above extension dates are only an extension of time to file and not an extension of time to pay any tax due. If a deadline falls on a federal holiday, a District of Columbia holiday or a weekend, the next business day becomes the due date. For 2024 tax returns, automatic six-month extensions have been authorized for individuals, partnerships, corporations and exempt organizations. For 2024 tax returns, automatic five-and-one-half month extensions have been authorized for trusts. There will be no requirements for interim extensions.
- Fourth Quarter 2024 Form 1040-ES payment due for Individual Estimated Tax
- For monthly depositors of payroll taxes, Social Security, Medicare, and withheld income tax payments are due on the 15th of the month. Deposit the tax each month for wages and salaries made in the previous month.
- Due date for Fourth Quarter 2024 Forms 941 Payroll Quarterly Reports and TWC Forms C-3
- Due date for 2024 Form 940 Employer’s Annual FUTA Tax Return
- Due date for 2024 Forms W-2 to be mailed to recipients
- Due date for mailing 2024 Forms 1098 (all versions) and 1099-NEC (if reporting nonemployee compensation in Box 7) (and other Forms 1099 such as -DIV and -INT) to recipients
- Due date for providing 2024 Forms 1095-B Health Coverage and 2024 Forms 1095-C Employer Provided Health Insurance to the person identified as the “responsible individual” on the form for coverage in 2024
- Due date for 2024 Forms 940 and 2024 Fourth Quarter Forms 941 if all required payments were timely deposited
- File a new Form W-4 if you claimed exemption from income tax withholding in 2024.
- Due date for filing 2024 Forms 1096 transmittals along with Copy A of Forms 1098 or 1099 (all versions) with the IRS
- Due date for filing 2024 Forms W-3 transmittals along with Forms W-2, Copy A with the Social Security Administration
- Due date for filing 2024 Forms 1095-B Health Coverage and 2024 Forms 1095-C Employer Provided Health Insurance with the IRS
- First due date for 2024 S-Corporation Tax Return Forms 1120S or due date for Forms 7004 Automatic 6-month Extensions of Time to File
- First due date for 2024 Partnership Tax Return Forms 1065 or due date for Forms 7004 Automatic 6-month Extensions of Time to File
- Final due date for S-Corporations (fiscal year ending June 30) to file extended 2019 U.S. S-Corporation Income Tax Return Forms 1120S
- Filing date for Form 2553 S-Corporation Election to elect to be treated as an S-Corporation for the calendar year 2025
- Due date for ELECTRONICALLY FILED 2024 Forms W-2, W-2G, 1097, 1098, 1099, 1094-B&C, 1095-B&C
- First due date for 2024 Forms 1040 Individual Tax Returns or due date for Forms 4868 Automatic 6-month Extensions of Time to File
- Household Employers: File Schedule H (Form 1040) Household Employment Taxes with the IRS if you paid cash wages of $2,200 or more in 2024 to a household employee
- First due date for 2024 Corporation Tax Return Forms 1120 or due date for Forms 7004 Automatic 6-month Extensions of Time to File
- First due date for 2024 Estate and Trust Tax Return Forms 1041 or due date for Forms 7004 Automatic 5½-month Extensions of Time to File
- Final due date for Corporations (fiscal year ending June 30) to file extended 2019 U.S. Corporation Income Tax Return Forms 1120
- First Quarter 2025 Form 1040-ES payment due for Individual Estimated Tax
- First Quarter 2025 Estimated Tax payment due for Corporations by coupon or electronic filing
- First Quarter 2025 Forms 941 and TWC Forms C-3 due date
- First Quarter 2025 Forms 941 if all required payments were timely deposited
- First due date for 2024 Forms 990 for Tax-Exempt Organizations or Forms 8868 Application for Automatic 6 Month Extensions of Time to File Form 990
- First due date for 2025 Texas Franchise Tax Report and Public Information or Ownership Report or 2025 Form 05-164 Texas Franchise Tax Extension Request (and 05-165 Extension Affiliate List where applicable) if the entity has paid all of the tax due with its first extension
- The extended Texas Franchise Tax Report due date for mandatory EFT payors is different from that of other franchise taxpayers. An EFT payor may extend the filing date from May 15, 2025 to August 15, 2025 by making a timely extension payment electronically using TEXNET (tax type code 13080 Franchise Tax Extension) or WebFile. Mandatory EFT payors must remit at least 90% of the tax that will be due with the report or 100% of the tax reported as due on the prior franchise tax report with the extension request on May 15, 2025. An EFT payor may request a second extension to November 17, 2025, to file the report by paying electronically before August 15, 2025, the balance of the amount of tax due that will be reported as due on November 17, 2025 using TEXNET (tax type code 13080 Franchise Tax Extension), WebFile or by submitting a paper
- Second Quarter 2025 Form 1040-ES payment due for Individual Estimated Tax
- Second Quarter 2025 Form 1120-ES payment due for Corporate Estimated Tax
- Second Quarter 2025 Forms 941 and TWC Forms C-3 Payroll Quarterly Reports are due
- File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan
- Second Quarter 2025 Forms 941 if all required payments were timely deposited
- Due date for extended 2025 Texas Franchise Tax Reports for MANDATORY EFT payors or requests for second Automatic Extensions of Time to File (to November 15, 2025) as long as all taxes have been timely paid
- Final due date of Extensions of Time to File for 2024 Calendar Year Partnership Forms 1065 Tax Return. No additional extension is available,
- Final due date of Extensions of Time to File for 2024 Calendar Year S-Corporation Forms 1120S Tax Return. No additional extension is available.
- First due date for Corporations (fiscal year ending June 30) to file 2024 U.S. Corporation Income Tax Return Forms 1120 or due date for Forms 7004 Automatic 7-month Extensions of Time to File
- First due date for S-Corporations (fiscal year ending June 30) to file 2024 U.S. Income Tax Return for an S-Corporation Forms 1120S or due date for Forms 7004 Automatic 6-month Extensions of Time to File.
- For Fiscal Year Taxpayers, the general filing rules are:
- Form 1120 is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is due on the 15th day of the 3rd month after the end of the corporation’s tax year and is used to request an automatic 7-month extension of time to file Form 1120.
- Form 1120S is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is due on the 15th day of the 3rd month after the end of the corporation’s tax year and is used to request an automatic 6-month extension of time to file Form 1120S.
- Third Quarter 2025 Form 1040-ES payment due for Individual Estimated Tax
- Third Quarter 2025 Form 1120-ES for Corporate Estimated Tax
- Final due date of Extensions of Time to File 2024 Forms 1041 Trust and Estate Tax Return
- Final due date of Extensions of Time to File 2024 Forms 1040 Individual Tax Return. No additional extension is available except for very limited circumstances.
- Final due date of Extensions of Time to File for 2024 Calendar Year Corporation Forms 1120 Tax Return. No additional extension is available.
- Third Quarter 2025 Forms 941 and TWC Forms C-3 Payroll Quarterly Reports are due
- Third Quarter 2025 Forms 941 if all required payments were timely deposited
- Final due date of Extensions of Time to File 2024 Forms 990 Tax-Exempt Tax Return. No additional extension is available.
- Final due date for Extended 2025 Texas Franchise Tax Reports and Public Information or Ownership Reports
- Fourth Quarter 2025 Form 1120-ES payment due for Corporate Estimated Tax
- Fourth Quarter 2025 Form 1040-ES payment due for Individual Estimated Tax
- Due date for Fourth Quarter 2025 Forms 941 Payroll Quarterly Reports and TWC Forms C-3
- Due date for 2025 Forms 940 Employer’s Annual FUTA Tax Return
- Due date for 2025 Forms W-2 to be mailed to recipients
- Due date for mailing 2025 Forms 1098 (all versions) and 1099-NEC MIS(if reporting nonemployee compensation in Box 7) (and other Forms 1099 such as -DIV and -INT) to recipients
- Due date for providing 2025 Forms 1095-B Health Coverage and 2025 Forms 1095-C Employer Provided Health Insurance to the person identified as the “responsible individual” on the form for coverage in 2025
NOTE: The above extension dates are only an extension of time to file and not an extension of time to pay any tax due. If a deadline falls on a federal holiday, a District of Columbia holiday or a weekend, the next business day becomes the due date. For 2024 tax returns, automatic six-month extensions have been authorized for individuals, partnerships, corporations and exempt organizations. For 2024 tax returns, automatic five-and-one-half month extensions have been authorized for trusts. There will be no requirements for interim extensions.
