Important Due Dates for Your 2025 Taxes

As with many IRS matters, deadlines and requirements can quickly become complex. At Gray & Forester, we specialize in guiding you through critical due dates with efficiency and clarity. Our goal is to ensure that you or your business remain compliant, confident, and well-positioned for success. Below is a concise list of key IRS due dates — please contact us if you’d like expert support in navigating them.

The due date for filing your 2025 individual federal income tax return is Wednesday, April 15, 2026, if you’re a calendar year filer and are not filing an extension. You can submit form 4868 to the IRS to request a 6-month extension, which would make the due date October 15, 2026. Note, if you file an extension, the IRS still requires you to make any tax payments for 2025 by April 15 to avoid penalties and interest.

For businesses that operate on a calendar year basis:

• S Corps and Partnership returns are due on March 16.
• C Corp and Trust returns are due April 15.
  

For businesses that report on a fiscal year basis, your return is typically due on or before the 15th day of the third or fourth month (depending on the type of business entity) after the close of your fiscal year.

Including employees, retirees, self-employed individuals, independent contractors, and gig workers:

• January 15, 2026 – 4th Quarter 2025 estimated tax payment due. If you’re self-employed or have other income without any tax withholding, and you make quarterly estimated tax payments, this is the due date for your final quarterly payment for the 2025 tax year.
• February 2, 2026 – Due date for employers to send W-2 forms. The IRS requires all employers to send you a W-2 no later than January 31 following the close of the tax year.
• February 2, 2026 – Certain 1099 forms are sent. Various 1099 forms, including forms 1099-NEC, 1099-MISC, 1099-R, SSA-1099 (Social Security Benefits) and 1099-K are used to report payments that typically don’t come from an employer, including interest and dividend income, social security benefits, and payments to you as contractor or consultant.
• March 16, 2026 – Tax deadline for S Corps and Partnerships that operate on a calendar year.
• April 1, 2025 – Required minimum distribution due if you turned 73 in 2025. If you turned 73 in 2025, you have until April 1, 2026, to take your 2025 required minimum distribution (your first required distribution) from your retirement accounts. Also, if you turned 73 in 2025 and you take your first distribution by April 1, you will also need to take a second RMD by Dec 31, 2026.
• April 15, 2026 – Last day to make IRA and HSA Contributions for the 2025 tax year and get benefit on your 2025 return.
• April 15, 2026 – Tax day. Tax returns for individuals, C Corps, and Trusts due for those on calendar year, unless you file an extension using form 4868.
• April 15, June 15, September 15 – Estimated 2026 tax payments for Q1, Q2, and Q3 respectively.
• October 15, 2026 – Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
• December 31, 2026 – Required minimum distributions have to be taken for individuals age 73 or older by the end of 2026. After taking your first RMD (for 2025) by April 1, 2026, if you turned 73 in 2025, you also need to take your 2026 RMD by the end of the year. This is also the deadline if you are otherwise required to take an RMD for 2026.
• January 15, 2027 – Fourth quarter 2026 estimated tax payment due. This represents the final quarterly estimated tax payment due for 2026. If you choose the option to pay 100% of your previous year’s tax liability, any unpaid taxes will be due when you file your 2026 individual tax return by the April 2027 deadline.

Partnerships (including LLCs), C Corps (Form 1120), and S Corps (Form 1120S):

• January 15, 2026 – 4th Quarter 2025 estimated tax payment due.
• February 2, 2026 – Employers send W-2 forms to employees.
• February 2, 2026 – Send certain 1099 forms.
• March 16, 2026 – Tax returns due for partnerships and S corporations. Businesses taxed as partnerships (including multi-member LLCs) and S corporations need to file Form 1065 or Form 1120-S, respectively, by March 16, 2026.
• April 15, 2026 – Taxes for C corporations are due. Businesses organized as a C corporation need to file Form 1120 by April 15, 2026, if they are a calendar year business.
• September 15, 2026 – Deadline for extended partnership and S corporation returns.
• October 15, 2026 – Deadline for extended C corporation returns.
• April 15, June 15, September 15 – Estimated 2026 tax payments for Q1, Q2, and Q3 respectively.