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Tax Due Dates

January

January 16

Individuals – Make a payment of your fourth-quarter estimated income tax for 2024 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2024 estimated tax.

January 21

     1099 & W2 information due to RHW CPAs.

January 31

Form 1099-NEC/Other 1099 Forms– Filing deadline with the IRS and State. Recipient Copy due.

Form W2– Filing Deadline with the IRS and State. Recipient Copy due.

Form 941– 2024 Fourth Quarter Form 941 Filing Deadline.

Form 940– FUTA Tax Form 940 Filing Deadline.

Employers – Give your employees their copies of Form W-2 for 2024. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting. File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2024

February 15

Businesses – Give annual information statements to recipients of certain payments made during 2024. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.

February 28

1065 Partnerships and 1120S- S Corporations Client documents due to RHW CPAs to avoid possible requirement of filing an extension.

March 17

Form 990 –Filing deadline for organizations whose fiscal tax year ended on October 31, 2023.

Form 1065– Partnerships – File a 2024 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1. To request an automatic 6-month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K­1 (Form 1065) by September 15.

Form 1120S- S Corporations – File a 2024 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then file the return, pay any tax, interest, and penalties due and provide each shareholder with a copy of their Schedule K-1 by September 15.

S Corporation Election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2024. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2024.

March 18

Individuals, 1120- C Corporations, and 1041 Client documents due to RHW CPAs to avoid possible requirement of filing an extension.

April15

Form 1040 -Individuals – File an income tax return for 2024 (Form 1040) and pay any tax due.

Form 1040 –Individuals– If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return and pay what you estimate you owe in tax to avoid penalties and interest. Then file Form 1040 by October 15.

Individuals – Make a payment of your first-quarter estimated income tax for 2025. Use Form 1040-ES. This is the first installment date for 2025 estimated tax.

Individuals – Last Day to make a 2024 IRA contribution. This is the deadline for a contribution to a traditional IRA, deductible or not, and a Roth IRA. However, if you have SEP, Keogh, or other eligible plan and you file an extension to Oct 15, 2025, you can wait until then to put 2024 money into those accounts.

Individuals – Withdraw excess IRA contributions in 2024 to avoid penalty if filing of form 1040 was not extended. Individuals – Contribute to Health Savings Account (HSA) for 2023.

Individuals w/Schedule C-Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2024 by Self-Employed if filing of Form 1040 was Not Extended.

Form 1120C- C Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes Corporations – Deposit the first installment of estimated income tax for 2025. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Form 1041- Trusts and Estates – File a 2024 calendar year income tax return (Form 1041) and pay any tax due. If you want an automatic 6-month extension of time to file the return and deposit what you estimate you owe in taxes. Form 709- Gift Tax- File a 2024 calendar year income tax return (Form 709) and pay any tax due. If you want an automatic 6-month extension of time to file the return and deposit what you estimate you owe in taxes. Form 114/FBAR- FinCEN – File a 2024 calendar year income tax return.

Form 990 – Filing deadline for organizations whose fiscal tax year ended on November 30, 2024.

April 30

Form 941 – First quarter filing deadline for 2025 Form 941, Employer’s Quarterly Federal Tax Return

May 15

Form 990– Exempt Organization- File a 2024 calendar year income tax return (Form 990). If you want an automatic 6-month extension of time to file the return.

Form 990– Filing deadline for organizations whose fiscal tax year ended on December 31, 2024.

June 17

Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2025.

Corporations – Deposit the second installment of estimated income tax for 2025. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

July 15

Form 990 – Filing deadline for organizations whose fiscal tax year ended on February 28, 2025.

July 31 Form 941 – Second Quarter filing deadline for 2025.

August 15

Form 990 – Filing deadline for organizations whose fiscal tax year ended on March 31, 2025.

August 30

1065 Partnerships and 1120S- S Corporations on Extension to submit Client documents to RHW CPAs to complete 2024 calendar year tax return.

September 16

Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2024.

Corporations – Deposit the third installment of estimated income tax for 2025. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

Form 1120S -S Corporations – File a 2024 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Form 1065- Partnerships – File a 2024 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

September 27

Individuals, 1120- C Corporations, and 1041 on Extension to submit Client documents to RHW CPAs to complete 2024 calendar year tax return.

September 30

Form 1041- Trusts and Estates – File a 2024 calendar year income tax return and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

October 15

Form 1040- Individuals – If you have an automatic 6-month extension to file your income tax return for 2024, file Form 1040 and pay any tax, interest, and penalties due.

Individuals – Withdraw excess IRA contributions in 2023 to avoid penalty if filing of Form 1040 was extended.

Individuals w/Schedule C-Contribute to Solo 401(k) Plan or Simplified Employee Pension (SEP) Plan for 2023 by Self-Employed if filing of Form 1040 was Extended.

Form 1120- C Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

Form 990– Filing deadline for organizations whose fiscal tax year ended on May 31, 2025.

Form 941– Third Quarter filing deadline for 2025.

November 15

Form 990-Filing deadline for organizations whose fiscal tax year ended on June 30, 2025.

Form 990- Exempt Organization– File a 2024 calendar year income tax return (Form 990) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension.

  • December 15

    Form 990-Filing deadline for organizations whose fiscal tax year ended on July 31, 2025.

    December 16

    Corporations – Deposit the fourth installment of estimated income tax for 2025. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

    December 31

    Individuals – Required Minimum Distribution (RMD) by individuals who are 73 or older at the end of 2025.

    Individuals-Charitable donations deadline. If you itemize deductions and want to donate to charity to reduce your taxable income, this is the last day to do it for the 2025 tax year.

    Businesses – Contribution to employer- sponsored retirement plan for 2025 (401(k), 403(b), 457 or federal thrift savings plans).