Quarter One 2025
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January 2025
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January 10 |
Individuals - Report December 2024 tip income of $20 or more to employers (Form 4070). |
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January 15 |
Employers - Deposit nonpayroll withheld income tax for December 2024 if the monthly deposit rule applies. |
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January 15 |
Individuals - Pay the fourth installment of 2024 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
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January 31 |
Employers - File 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. |
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January 31 |
Employers - File a 2024 return for federal unemployment taxes (Form 940) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full. |
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January 31 |
Employers - Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2024 (Form 941) if all of the associated taxes due weren’t deposited on time and in full |
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January 31 |
Employers - Provide 2024 Form W-2 to employees. |
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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. |
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January 31 |
Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) and pay tax due in order to avoid penalties for underpaying the January 15 installment of estimated taxes. |
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February 2025
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February 10 |
Employers - File a 2024 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full. |
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February 10 |
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. |
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February 10 |
Individuals - Report January tip income of $20 or more to employers (Form 4070). |
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February 18 |
Employers - Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies. |
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February 18 |
Employers - Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies. |
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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. |
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February 18 |
Individuals - File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2024. |
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February 28 |
Businesses - File Form 1098, Form 1099 (other than those with a January 31 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024. (Electronic filers can defer filing to April 1.) |
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March 2025
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March 10 |
Individuals - Report February tip income of $20 or more to employers (Form 4070). |
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March 17 |
Employers - Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies. |
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March 17 |
Employers - Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies |
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March 17 |
Calendar-year partnerships - File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 — or request an automatic six-month extension (Form 7004). |
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March 17 |
Calendar-year S corporations - File a 2023 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004). Pay any tax due. |