Quarter Two 2025
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April 2025
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April 1 |
Employers - Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G |
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April 10 |
Individuals - Report March tip income of $20 or more to employers (Form 4070). |
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April 15 |
Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies. |
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April 15 |
Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies. |
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April 15 |
Calendar-year corporations - Pay the first installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
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April 15 |
Calendar-year corporations - File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due. |
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April 15 |
Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due. |
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April 15 |
Household employers - File Schedule H, if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended. |
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April 15 |
Individuals - File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due. |
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April 15 |
Individuals - Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed). |
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April 15 |
Individuals - Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed). |
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April 15 |
Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due. |
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April 15 |
Individuals - Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
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April 30 |
Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full. |
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May 2025
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May 12 |
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. |
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May 12 |
Individuals - Report April tip income of $20 or more to employers (Form 4070). |
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May 15 |
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) - File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
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May 15 |
Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due. |
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May 15 |
Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies. |
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May 15 |
Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies. |
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June 2025
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June 10 |
Individuals - Report May tip income of $20 or more to employers (Form 4070). |
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June 16 |
Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies. |
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June 16 |
Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies. |
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June 16 |
Calendar-year corporations - Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records. |
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June 16 |
Individuals - Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. |
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June 16 |
Individuals - File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due. |