The Guillen Pujol CPAs Guide to Tax Calendar 2025.
Editor’s Note
This post is part of 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
The intricacies of tax compliance demand more than mere awareness of deadlines—they require precision, planning, and a proactive approach. For individuals, businesses, and organizations, staying ahead of these obligations is not just prudent but essential to avoid penalties and ensure financial stability. This 2025 Tax Calendar is meticulously crafted to spotlight the most important deadlines for individuals, contractors, expatriates, LLCs, S Corporations, and C Corporations, simplifying the complexities of tax compliance. Bookmark this guide and return often to stay ahead of your compliance needs with confidence.
C Corporations Interactive Tax Calendar 2025
The Guillen Pujol CPAs Digital Team presents this innovative interactive calendar, meticulously tailored to assist C Corporation owners in navigating key tax deadlines for 2025. Designed to streamline your tax planning, this resource offers a clear, organized view of critical dates, empowering you to remain compliant and confident throughout the year. We recommend bookmarking this publication so you can revisit it throughout the year and stay updated with the most important tax deadlines.
Exempt Organizations Interactive Tax Calendar 2025
This interactive calendar has been crafted specifically for Exempt Organizations, offering a seamless solution to track and manage tax obligations in 2025. By consolidating crucial deadlines, this tool simplifies compliance, ensuring you never miss an important date. Save this publication for easy access throughout the year.
Annual Return Deadlines: Exempt organizations are generally required to file their annual returns by the 15th day of the 5th month after the end of their accounting period.
For organizations operating on a calendar year (ending December 31), the due date is:
- May 15, 2025: File Form 990, 990-EZ, or 990-PF. This includes Form 990-N (e-Postcard) for small organizations.If your organization’s fiscal year ends on a different date, refer to the following schedule:
Please note that if the due date falls on a weekend or legal holiday, the deadline is extended to the next business day.
Extension Requests: Organizations needing additional time can request an automatic 6-month extension by filing Form 8868 before the original due date.
Unrelated Business Income Tax (UBIT): If your exempt organization has gross income of $1,000 or more from unrelated business activities, it must file Form 990-T.
- Due Date: The 15th day of the 5th month after the end of the tax year.
Employment Tax Returns: If your organization has employees, you must file employment tax returns, such as Form 941 (quarterly) or Form 944 (annually).
Quarterly Return Deadlines (Form 941)
- Q1 (Jan-Mar): April 30, 2025
- Q2 (Apr-Jun): July 31, 2025
- Q3 (Jul-Sep): October 31, 2025
- Q4 (Oct-Dec): January 31, 2026
- Annual Return Deadline (Form 944): January 31, 2026
Excise Tax Returns: Certain activities may require filing excise tax returns, such as Form 4720.
- Due Date: The 15th day of the 5th month after the organization’s tax year ends.
State Filing Requirements: Be aware that state filing deadlines and requirements may differ from federal ones. (Consult your state’s tax authority for specific information.)
Important Considerations:
- Timely Filing: Ensure all returns are filed by the due dates to avoid penalties.
- Electronic Filing: The IRS mandates electronic filing for most exempt organization returns.
- Record Keeping: Maintain accurate records to support all filings.
For comprehensive information, refer to IRS Publication 509, “Tax Calendars,” which provides detailed guidance on federal tax deadlines.
Fiduciaries Interactive Tax Calendar 2025
Fiduciaries managing trusts or estates can rely on this interactive calendar to track pivotal tax deadlines in 2025. Whether you’re managing a trust or an estate, this tool provides a practical and organized approach to meeting filing requirements, helping you navigate the complexities of fiduciary tax responsibilities. Save this page for quick access throughout the year.
January 15, 2025
- Fourth Quarter Estimated Tax Payment Due
Trusts or estates must remit the final estimated tax payment for 2024 using Form 1041-ES.
March 6, 2025
- Form 1041-T Deadline
To allocate estimated tax payments to beneficiaries, file Form 1041-T no later than 65 days after the close of the tax year.
March 15, 2025
- Form 3520-A Deadline
U.S. owners of foreign trusts must file Form 3520-A (Annual Information Return of Foreign Trust).- Extension Deadline: September 15, 2025 (if Form 7004 is filed).
April 15, 2025
- Income Tax Return Deadline for Estates and Trusts
File Form 1041 (U.S. Income Tax Return for Estates and Trusts) for calendar-year filers.- Extension Deadline: October 15, 2025 (if Form 7004 is filed).
- Form 5227 Deadline
Split-interest trusts must file Form 5227.- Extension Deadline: October 15, 2025 (if Form 7004 is filed).
- Form 709 Deadline
File Form 709 (U.S. Gift Tax Return) if the estate or trust made taxable gifts in 2024.- Extension Deadline: October 15, 2025.
- First Quarter Estimated Tax Payment Due
Pay the first installment of 2025 estimated taxes using Form 1041-ES.
June 16, 2025
- Second Quarter Estimated Tax Payment Due
Trusts or estates must pay the second installment of 2025 estimated taxes.
September 15, 2025
- Form 3520-A Extended Deadline
File Form 3520-A if an extension was granted. - Extended Filing Deadline for S Corporations and Partnerships
If a trust or estate is part of a partnership or S Corporation, ensure Forms 1065 or 1120-S are filed. - Third Quarter Estimated Tax Payment Due
Pay the third installment of 2025 estimated taxes using Form 1041-ES.
October 15, 2025
- Extended Deadline for Form 1041
File Form 1041 if an extension was requested. - Extended Deadline for Form 5227
File Form 5227 if an extension was requested. - Extended Deadline for Form 709
File Form 709 if an extension was requested.
January 15, 2026
- Fourth Quarter Estimated Tax Payment Due
Pay the final estimated tax payment for 2025 using Form 1041-ES.
Individuals Interactive Tax Calendar 2025
For individuals, this interactive calendar provides a comprehensive overview of all important tax deadlines for 2025. Stay informed about your personal tax obligations with this user-friendly tool, designed to guide you through the year with clarity and ease. Save this publication for quick access whenever you need it.
January 15, 2025
- Fourth Quarter Estimated Tax Payment Due
Individuals must remit the final estimated tax payment for the 2024 tax year using Form 1040-ES.
January 31, 2025
- Form W-2 and 1099-NEC Distribution Deadline
Employers must furnish Form W-2 to employees and Form 1099-NEC to non-employees for services rendered in 2024.
February 15, 2025
- Exemption from Withholding Renewal
Individuals who claimed exemption from federal income tax withholding in 2024 must submit a new Form W-4 to their employer to continue the exemption for 2025.
April 15, 2025
- Individual Income Tax Return Filing Deadline
File Form 1040 or Form 1040-SR for the 2024 tax year. If additional time is needed, submit Form 4868 to request an automatic six-month extension. - First Quarter Estimated Tax Payment Due
Pay the first installment of estimated taxes for the 2025 tax year using Form 1040-ES. - IRA and HSA Contribution Deadline
Make contributions to Individual Retirement Accounts (IRAs) and Health Savings Accounts (HSAs) for the 2024 tax year.
June 15, 2025
- Second Quarter Estimated Tax Payment Due
Individuals must pay the second installment of estimated taxes for the 2025 tax year using Form 1040-ES.
September 15, 2025
- Third Quarter Estimated Tax Payment Due
Pay the third installment of estimated taxes for the 2025 tax year using Form 1040-ES.
October 15, 2025
- Extended Individual Income Tax Return Deadline
If an extension was filed, submit Form 1040 or Form 1040-SR for the 2024 tax year by this date.
January 15, 2026
- Fourth Quarter Estimated Tax Payment Due
Individuals must remit the final estimated tax payment for the 2025 tax year using Form 1040-ES.
Partnerships Interactive Tax Calendar 2025
Partnerships can rely on this interactive calendar for an in-depth look at the critical tax deadlines in 2025. This resource ensures accuracy and efficiency in managing your tax filings, providing the structure needed to remain compliant year-round. Bookmark this guide for ongoing reference and seamless organization.
January 31, 2025
- Form 1065 Schedule K-1 Distribution Deadline
Partnerships must furnish Schedule K-1 (Form 1065) to partners, detailing each partner’s share of income, deductions, and credits for the 2024 tax year.
March 17, 2025
- Partnership Income Tax Return Filing Deadline
File Form 1065 (U.S. Return of Partnership Income) for the 2024 tax year. If additional time is needed, submit Form 7004 to request an automatic six-month extension.
April 15, 2025
- First Quarter Estimated Tax Payment Due
Partners may need to pay the first installment of estimated taxes for the 2025 tax year using Form 1040-ES, depending on individual tax situations.
June 16, 2025
- Second Quarter Estimated Tax Payment Due
Partners should assess their tax liability and, if necessary, pay the second installment of estimated taxes for the 2025 tax year using Form 1040-ES.
September 15, 2025
- Extended Partnership Income Tax Return Deadline
If an extension was filed, submit Form 1065 for the 2024 tax year by this date. - Third Quarter Estimated Tax Payment Due
Partners should evaluate their tax obligations and pay the third installment of estimated taxes for the 2025 tax year using Form 1040-ES, if applicable.
January 15, 2026
- Fourth Quarter Estimated Tax Payment Due
Partners must remit the final estimated tax payment for the 2025 tax year using Form 1040-ES, if required.
By adhering to these deadlines, partnerships can maintain compliance with federal tax obligations and avoid potential penalties. It is advisable to consult with a tax professional to address any specific circumstances or questions.
S Corporations Interactive Tax Calendar 2025
This interactive calendar is an indispensable tool for S Corporations, offering a detailed, day-by-day overview of key tax deadlines in 2025. Designed to enhance your organizational efforts, this resource ensures timely compliance with all filing requirements. Save this guide for convenient access and reference throughout the year.
Detailed Tax Calendar Guide Overview for 2025
This guide features an interactive calendar that outlines the pivotal tax deadlines for various legal entities, including C Corporations, Exempt Organizations, Fiduciaries, Individuals, Partnerships, and S Corporations.
#DidYouKnow: A legal entity is an organization endowed with legal rights and responsibilities, such as entering into contracts and bearing liabilities. Limited Liability Companies (LLCs) possess the distinctive flexibility to elect their tax classification, thereby optimizing their fiscal obligations.
January 2025
- January 10:
- Employees must report December 2024 tips totaling $20 or more to their employers using Form 4070.
- January 15:
- Individuals are required to remit the fourth installment of their 2024 estimated taxes via Form 1040-ES. For those utilizing the Electronic Federal Tax Payment System (EFTPS), ensure payments are scheduled by 8:00 p.m. EST on January 14.
- January 31:
- Deadline to file 2024 income tax return to avoid penalties on unpaid estimated taxes (Form 1040 or 1040-SR).
- Employers must furnish W-2 forms to employees and Forms 1099-MISC/NEC to contractors and the Social Security Administration (SSA).
- Submission of Forms 940 (Employer’s Annual Federal Unemployment Tax Return), 944 (Employer’s Annual Federal Tax Return), and 945 (Annual Return of Withheld Federal Income Tax) is due.
- Payment of Federal Unemployment Tax Act (FUTA) taxes via Form 940 is required.
February 2025
- February 10:
- Employees must report January tips of $20 or more to their employers (Form 4070).
- February 18:
- Issuance of Forms 1099-B (Proceeds From Broker and Barter Exchange Transactions), 1099-S (Proceeds From Real Estate Transactions), and certain 1099-MISC forms (reporting payments in boxes 8 or 10) to recipients.
- Employees claiming exemption from federal income tax withholding must submit a new Form W-4 to their employers to maintain exempt status.
- February 28:
- Deadline for paper filing of Forms 1099 and 1096 with the IRS. Note: Electronic filers have until March 31.
March 2025
- March 10:
- Employees must report February tips of $20 or more to their employers (Form 4070).
- March 17:
- Filing deadline for 2024 tax returns for S Corporations (Form 1120-S) and Partnerships (Form 1065).
- Entities seeking additional time should apply for an automatic six-month extension using Form 7004..
- To elect S Corporation status effective for 2025, file Form 2553.
April 2025
- April 10:
- Employees must report March tips of $20 or more to their employers (Form 4070).
- April 15:
- Deadline for filing 2024 individual income tax returns (Forms 1040 or 1040-SR) and calendar-year corporate tax returns (Form 1120).
- Payment of the first installment of 2025 estimated taxes is due (Form 1040-ES).
- Individuals requiring more time can request an automatic six-month extension by submitting Form 4868.
- Final date to make contributions to Individual Retirement Accounts (IRAs), Simplified Employee Pensions (SEPs), and other retirement plans for the 2024 tax year.
May 2025
- May 12:
- Employees must report April tips of $20 or more to their employers (Form 4070).
- File Form 941 for Q1 2025 if all taxes were deposited on time.
- May 15:
- Exempt organizations are required to file their annual information returns (Forms 990, 990-EZ, or 990-PF).
June 2025
- June 10:
- Employees must report May tips of $20 or more to their employers (Form 4070).
- June 16:
- Payment of the second installment of 2025 estimated taxes is due for individuals and corporations.
- Individuals living abroad must file their 2024 income tax returns (Forms 1040 or 1040-SR).
July 2025
- July 10:
- Employees must report June tips of $20 or more to their employers (Form 4070).
- July 31:
- Employers must file Form 941 for the second quarter of 2025, reporting income taxes, Social Security tax, or Medicare tax withheld from employee’s paychecks.
August 2025
- August 11:
- Employees must report July tips of $20 or more to their employers (Form 4070).
September 2025
- September 10:
- Employees must report August tips of $20 or more to their employers (Form 4070).
- September 15:
- Payment of the third installment of 2025 estimated taxes is due for individuals and corporations.
- Deadline for filing extended tax returns for S Corporations (Form 1120-S) and Partnerships (Form 1065).
October 2025
- October 10:
- Employees must report September tips of $20 or more to their employers (Form 4070).
- October 15:
- Deadline for filing extended individual tax returns (Forms 1040 and 1040-SR) and corporate tax returns (Form 1120).
- Last date to make contributions to certain retirement plans for the 2024 tax year, if an extension was filed.
November 2025
- November 10:
- Employees must report October tips of $20 or more to employers (Form 4070).
December 2025
- December 10:
- Employees must report November tips of $20 or more to employers (Form 4070).
- December 15:
- Payment of the fourth and final installment of 2025 estimated taxes is due for Corporations.
- December 31:
- Deadline to establish new retirement plans for the 2025 tax year.
- Unless extended by Congress, the Tax Cuts and Jobs Act (TCJA) provisions are set to expire on this date.
With this consolidated guide, taxpayers of all types can stay organized and avoid the costly penalties associated with missed deadlines. The Guillen Pujol CPAs Digital Team has carefully compiled this information to provide clear, actionable insights for individuals, businesses, and other legal entities.
Disclaimer: The 2025 tax calendar for C Corporations 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 of guides for expert insights, strategic advice, and practical tools tailored to your success.
Contact Guillen Pujol CPAs today, let us help you navigate the process.
- BOI Reporting Updates: Understanding the Latest Changes
- FinCEN Extends BOI Reporting Deadline to January 13, 2025
- Corporate Transparency Act Deadline Reinstated: January 1 Filing Mandate Back in Effect
- 2025 Tax Calendar: An Interactive and Comprehensive Guide to All Deadlines
- BOI Reporting Deadline Removed from Budget Bill Amid Legal Uncertainty
