Tax Calendar
2025 Deadlines
| Form | Due Date |
|---|---|
| Individuals: Deposit 4th Quarter Installment 2023 Estimated Tax | January 15, 2025 |
| IRS Payroll Form 940 Annual Unemployment (FUTA) Tax Return | January 31, 2025 |
| IRS Payroll Form 943 Annual Tax Return for Agricultural Employees | January 31, 2025 |
| IRS Payroll Form 941 2024 4th Quarter | January 31, 2025 |
| File NYS Payroll Form NYS-45 2024 4th Quarter | January 31, 2025 |
| File and Furnish Copy of Form 1099-NEC | January 31, 2025 |
| File and Furnish Copy of W-2 | January 31, 2025 |
| Furnish Copy of Form 1099-MISC, 1099-INT, & 1099-DIV | January 31, 2025 |
| File copy of Form 1099-MISC, 1099-INT, & 1099-DIV | February 28, 2025 |
| S Corporations: File Form 1120-S, U.S. Income Tax Return for an S Corporation | March 15, 2025 |
| Partnerships: File Form 1065, U.S Return of Partnership Income | March 15, 2025 |
| Individuals: File Individual Income Tax Return, Form 1040 or 1040-SR | April 15, 2025 |
| Individuals: File Form 4868 for Application for Automatic Extension of Time To File Individual U.S. Income Tax Return | April 15, 2025 |
| Individuals: Deposit 1st Quarter Installment 2025 Estimated Tax | April 15, 2025 |
| Corporations: File Form 1120, U.S Corporation Income Tax Return | April 15, 2025 |
| Corporations: File Form 7004 Application of Automatic Extension of Time To File Certain Business Income Tax, Information and Other Returns | April 15, 2025 |
| IRS Payroll Form 941 2025 1st Quarter | April 30, 2025 |
| File NYS Payroll Form NYS-45 2025 1st Quarter | April 30, 2025 |
| Individuals: Deposit 2nd Quarter Installment 2025 Estimated Tax | June 17, 2025 |
| Corporations: Deposit 2nd Quarter Installment 2025 Estimated Tax | June 17, 2025 |
| File NYS Form ST-100, Sales Tax 1st Quarter Tax Return | June 20, 2025 |
| IRS Payroll Form 941 2nd Quarter | July 31, 2025 |
| File NYS Payroll Form NYS-45 2025 2nd Quarter | July 31, 2025 |
| Individuals: Deposit 3rd Quarter Installment 2025 Estimated Tax | September 16, 2025 |
| Corporations: Deposit 3rd Quarter Installment 2025 Estimated Tax | September 16, 2025 |
| File NYS Form ST-100, Sales Tax 2nd Quarter Tax Return | September 20, 2025 |
| Individuals: File Form 1040 or 1040-SR, Individual Income Tax Return EXTENSION | October 15, 2025 |
| Corporations: File Form 1120, U.S. Corporation Income Tax Return EXTENSION | October 15, 2025 |
| IRS Payroll Form 941 3rd Quarter | October 31, 2025 |
| File NYS Payroll Form NYS-45 2025 3rd Quarter | October 31, 2025 |
| Corporations: Deposit 4th Installment 2025 Estimated Tax | December 15, 2025 |
| File NYS Sales Tax Quarter Tax Return (Form ST-100) | December 20, 2025 |
| File NYS Form ST-100, Sales Tax 3rd Quarter Tax Return | December 31, 2025 |
| Individuals: Deposit 4th Quarter Installment 2025 Estimated Tax | January 15, 2026 |
| IRS Payroll Form 941 2025 4th Quarter | January 31, 2026 |
| File NYS Payroll Form NYS-45 2025 4th Quarter | January 31, 2026 |