The Guillen Pujol CPAs Tax Calendar 2025.
Editor’s Note
This is the ‘2025 Tax Calendar,’ an interactive initiative designed to equip individuals and businesses with the tools and knowledge to confidently navigate the U.S. tax system. Serving as a cornerstone of this effort, the ‘2025 Tax Calendar’ offers an innovative, user-friendly solution for staying informed and organized throughout the year. Created by the Guillen Pujol CPAs Digital Team, this calendar redefines traditional tax tools by seamlessly integrating into your workflow. Whether you’re an individual, contractor, expat, or a business owner managing an LLC, S Corporation, or C Corporation, this resource provides a clear and actionable roadmap to help you meet your tax obligations with ease.
By The Guillen Pujol CPAs Newsroom
In today’s fast-paced financial landscape, mastering tax compliance is not just a necessity but a cornerstone of sound financial management. Whether you’re an individual taxpayer, contractor, expat, LLC, S Corporation, C Corporation, or sole proprietor, staying ahead of critical deadlines is essential to maintaining legal compliance and protecting your financial health. The 2025 Tax Calendar offers a meticulously crafted, comprehensive guide to the year’s most important tax dates, designed to be your go-to resource for planning and organization.
Developed by the Guillen Pujol CPAs Digital Team, this innovative, interactive 2025 Tax Calendar goes beyond traditional tools by offering an engaging and practical way to manage tax obligations. Whether you need to check daily deadlines, review upcoming obligations for the week or month, or plan for any specific time frame, this tool seamlessly integrates into your workflow. By simplifying the process, it reduces stress, enhances organization, and provides the clarity you need to approach each deadline with confidence and control.
Bookmark this 2025 Tax Calendar to streamline your tax obligations and transform a traditionally complex process into a manageable and efficient system. Trust this tool to keep you on track and in control throughout the 2025 tax season.
2025 Tax Calendar – January
January 1: New Contribution and Income Limits for IRAs, Retirement Plans, and HSAs Take Effect
Tip: Start the year strong by reviewing the new IRA and HSA limits to ensure your contributions align with 2025 rules. For IRAs, the contribution limit often adjusts annually based on inflation. An increase in limits is your chance to maximize tax-advantaged savings for retirement and health expenses. Early planning and a discussion with your financial advisor can put you in control of your financial future.
January 15: Final Estimated Tax Payment for Q4 2024
- Form 1040-ES | Deadline: Individuals who owe quarterly taxes must submit their final installment.
- Why It Matters: To avoid underpayment penalties, ensure you have paid at least 90% of your 2024 tax liability or 100% of your prior year’s tax bill (110% for higher-income taxpayers)
January 27: IRS Begins Processing 2024 Tax Returns
Tip: Filing early can help you receive refunds faster and prevent fraud. Before submission, double-check your W-2s, 1099s, and other income documents for accuracy. Tools like IRS Direct File or authorized tax software can make the process seamless.
January 31: Key Filing and Reporting Deadlines
- Form 1099-NEC: Businesses must provide Form 1099-NEC to recipients and file with the IRS to report nonemployee compensation.
- Form 1099-MISC: If reporting payments other than nonemployee compensation, furnish Form 1099-MISC to recipients by January 31. However, filing with the IRS is due by February 28 if filing on paper or March 31 if filing electronically.
- Form W-2: Employers must furnish Form W-2 to employees and file copies with the Social Security Administration (SSA)
- Form 940, 944, and 945: Employers must file these forms to report Federal Unemployment Tax Act (FUTA) taxes and annual tax withholding.
- Payment of FUTA Taxes (Form 940): Employers must pay any outstanding FUTA taxes for 2024.
Important: Based on IRS guidelines, the deadline to file your 2024 income tax return (Form 1040 or 1040-SR) is April 15, 2025. Filing by January 31 is optional to avoid penalties on unpaid estimated taxes. However, if you haven’t paid your fourth quarter estimated tax payment by January 15, 2025, you can avoid a penalty by filing your return and paying any tax due by January 31, 2025.
2025 Tax Calendar – February
February 10:
- Extended Deadline for Forms 940, 941, 943, 944, and 945
The standard due date for filing Forms 940, 941, 943, 944, and 945 is January 31 of the following year. However, if you’ve deposited all taxes on time and in full, the IRS grants an automatic 10-day extension, making the deadline February 10. This extension applies to both filing the returns and paying any remaining tax due.
For example, for the 2024 tax year, if all deposits are timely and complete, the extended deadline would be February 10, 2025. Ensuring all tax deposits are made accurately and on schedule to qualify for this extension is crucial.
Please note that if February 10 falls on a weekend or legal holiday, the deadline is typically extended to the next business day. Always verify specific due dates for each tax year to maintain compliance and avoid potential penalties.
For detailed information, refer to the IRS Employment Tax Due Dates guidelines.
- Report January tips of $20 or more to employers.
“Employee’s Report of Tips to Employer” is used to report tips to your employer. Employees must report tips of $20 or more received in January to their employers by February 10. Employers rely on this information to withhold the correct amount of federal income, Social Security, and Medicare taxes from your wages. Failure to report tips can lead to penalties and interest on unreported income. For more detailed information, refer to IRS Publication 531, “Reporting Tip Income,” which provides guidance on your responsibilities regarding tip income.
Note about Form 4070: Form 4070, “Employee’s Report of Tips to Employer,” has been made historical and is no longer available. Employees are still required to report their tips to their employer by the 10th day of the following month, but they may use any document that includes the necessary information, such as their name, address, Social Security number, employer’s name and address, the month or period the report covers, and the total tips received during that period.
February 18:
- Form 1099-MISC Filing Deadline (Specific Cases)
Applies if payments are reported in Box 8 or Box 10.
Tip: For landlords, attorneys, and other businesses, ensure your records accurately reflect these payments. Box 8 typically involves substitute payments, while Box 10 relates to crop insurance proceeds.
- Form W-4: W-4 Exemption Renewal: Submit by February 17, 2025, to Avoid Automatic Withholding
The deadline to submit a new Form W-4 to continue exemption from federal income tax withholding is February 15. If February 15 falls on a weekend or legal holiday, the deadline is extended to the next business day. For 2025, since February 15 is a Saturday, the deadline is extended to Monday, February 17, 2025. If you claimed exemption from withholding in 2024 and wish to continue this status for 2025, you must submit a new Form W-4 by this date. Failure to provide an updated form by the deadline will result in your employer withholding federal income tax as if you are single or married, filing separately with no other adjustments beginning after the deadline.
Ensure timely submission of your updated Form W-4 to maintain your exemption status and avoid unnecessary withholding.
February 28: Paper Filing Deadline for Forms 1099-MISC and 1096
- E-filing extends to March 31.
- Tip: Filing electronically is faster, reduces errors, and offers confirmation of receipt. If you file on paper, ensure it’s postmarked by this date to avoid penalties.
2025 Tax Calendar – March
March 17: S Corporation and Partnership Filing Deadline
- Form 1120-S: For S Corporations.
- Form 1065: For Partnerships.
- Form 7004: File for an automatic 6-month extension if needed.
- Form 2553: The deadline to file Form 2553 to elect S-Corporation status for the 2025 tax year depends on your business’s tax year:
- Existing Businesses: If your business operates on a calendar year (tax year beginning January 1), you must file Form 2553 by March 15, 2025. However, since March 15, 2025, falls on a Saturday, the deadline extends to the next business day, Monday, March 17, 2025.
- New Businesses: If your business is newly formed, you have 75 days from your date of formation to file Form 2553. For example, if you start your business on February 1, 2025, you must file by April 17, 2025.
Timely filing ensures your business is taxed as an S-Corporation for the 2025 tax year. Missing the deadline may result in your company being taxed as a C-Corporation for that year. For detailed instructions and eligibility requirements, refer to the IRS guidelines on Form 2553.
March 31: Electronic Filing Deadline for Form 1099-MISC
Tip: Businesses must e-file Form 1099-MISC by March 31 to ensure compliance. Opting for e-filing via the IRS Information Returns Intake System (IRIS) or the FIRE system saves time and reduces errors. Starting in 2023, businesses filing 10 or more information returns are required to file electronically.
To e-file, businesses need a Transmitter Control Code (TCC), which can take up to 45 days to obtain—apply early to avoid delays. Meeting this deadline ensures accuracy and avoids penalties.
2025 Tax Calendar – April
April 10: Report March Tips of $20 or More
- Employees must report $20 or more tips to employers using Form 4070.
April 15: Major Filing Deadline
- Individuals: File 2024 income tax returns (Form 1040 or 1040-SR) or request an extension using Form 4868. –––You must submit Form 4868 by April 15. This extension grants additional time to file until October 15. However, it’s crucial to note that this extension applies only to filing your return and does not extend the time to pay any taxes owed. Therefore, you are responsible for estimating and paying any taxes owed by the due date to avoid penalties and interest.
- C Corporations: File 2024 tax returns (Form 1120) for calendar-year corporations.
- Estimated Taxes: Pay Q1 2025 estimated taxes for individuals and corporations (Form 1040-ES).
- Retirement Contributions: Last day to contribute to IRAs, SEPs, and HSAs for 2024.
2025 Tax Calendar – May
May 12: Report April Tips of $20 or More
- Employees must use Form 4070 to report tips to employers.
- File Form 941 for the first quarter of 2025 if all taxes were deposited on time.
May 15: Exempt Organizations Filing Deadline
- Forms 990, 990-EZ, or 990-PF: Annual tax returns for exempt organizations are due.
2025 Tax Calendar – June
June 10: Report May Tips of $20 or More
- Employees use Form 4070 to report tips to employers.
June 16: Q2 Estimated Tax Payment Due
- Individuals and Corporations: Pay the second installment of 2025 estimated taxes using Form 1040-ES.
- Individuals Abroad: File 2024 tax returns (Form 1040) if living outside the United States.
2025 Tax Calendar – July
- July 10:
- Report June tips of $20 or more to employers (Form 4070).
- July 31:
- File Form 941 for Q2 2025: Employers must submit Form 941 for the second quarter if taxes have not been deposited.
2025 Tax Calendar – August
- August 11:
- Report July tips of $20 or more to employers (Form 4070).
2025 Tax Calendar – September
- September 10:
- Report August tips of $20 or more to employers (Form 4070).
- September 15: Major Filing and Payment Deadlines
- Q3 Estimated Taxes: Due for individuals and corporations (Form 1040-ES).
- File extended tax returns for S-Corporations (Forms 1120-S) and Partnerships (Form 1065) if an extension was filed.
2025 Tax Calendar – October
- October 10:
- Report September tips of $20 or more to employers (Form 4070).
- October 15: Key Filing and Contribution Deadlines
- Extended Tax Returns: File extended returns for Individuals (Form 1040) and C Corporations (Form 1120).
- Retirement Contributions: Make final contributions for 2024 to retirement plans if an extension was filed.
2025 Tax Calendar – November
- November 10:
- Report October tips of $20 or more to employers (Form 4070).
2025 Tax Calendar – December
- December 10:
- Report November tips of $20 or more to employers (Form 4070).
- December 15: Q4 Estimated Taxes for Corporations
- Corporations must pay their final 2025 estimated tax installment.
December 31: Year-End Deadlines
- Retirement Plans: Establish retirement plans for 2025.
- TCJA Expiration: Unless extended by Congress, provisions of the Tax Cuts and Jobs Act (TCJA) will expire on this day.
Interactive 2025 Master Tax Calendar
The Guillen Pujol CPAs Digital team has developed an innovative interactive calendar to assist all taxpayers––whether individuals, contractors, expats, LLCs, S Corporations, or C Corporations owners. Unlike traditional calendars, this tool offers an engaging and practical way to stay on top of tax deadlines. It allows users to check daily if there are any tax obligations due, or to review upcoming deadlines for the week, month, or any time frame they choose, seamlessly integrating into their workflow.
What Makes This Calendar Different?
- Smart Integration: Syncs directly with your Google Calendar for seamless access
- Convenience: Access all dates and resources in one place, anytime, anywhere.
- Easily navigate through 2025’s key dates for C Corporations.
- You can visualize your upcoming tax obligations for the week and navigate through the most important tax dates of the year.
This tool is more than just a calendar–it’s your companion for maintaining compliance and ensuring your business runs smoothly.
Disclaimer: The 2025 tax calendar is for informational purposes only and should not be considered legal tax advice. Deadlines and requirements may vary based on individual circumstances and jurisdictions. The Guillen Pujol CPAs (GPCPAs) team has meticulously curated this calendar in alignment with the guidelines provided by the IRS. However, given the nuanced nature of tax regulations and individual circumstances, we strongly encourage consulting directly with the GPCPAs team for tailored advice and precise guidance.
Explore our expanding library for expert insights, strategic advice, and practical tools tailored to your success.
Contact Guillen Pujol CPAs today, let us help you navigate the process.
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