2025 Important Dates and Deadlines
In an effort to keep you up to date on all important deadlines, we have put together is a list of deadlines.
First Quarter:
January 15, 2025 — Quarterly estimated business tax payments for the period from September 1 to December 31, 2024.
January 31, 2025 — Payroll Prior Year Quarterly filings due, Forms W-2/W-3 are due.
January 31, 2025 — Forms 1099 deadline
February 28, 2025 — Forms 1099-MISC that do not report NEC in box 7 and that are provided on paper must be submitted to contractors and the IRS.
JFS DEADLINE: February 7, 2025 — 2024 IRS tax returns for partnerships and S corporations are due unless an extension is requested.
IRS DEADLINE: March 17, 2025
JFS DEADLINE: March 7, 2025 — April 15 is an important deadline for many types of tax filing. Individuals and C corporations using the calendar year for accounting purposes must submit their 2024 state and federal tax returns.
IRS DEADLINE: April 15, 2025
Second Quarter:
April 15, 2025 — First Quarter Estimated Tax Payment Deadline
April 30, 2025 — First Quarter Payroll Tax reports due
JFS DEADLINE FOR CALCULATION: May 20, 2025 — Quarterly estimated business tax payments for the period from April 1 to May 31, 2025.
IRS DEADLINE: June 16, 2025 — Payment Due
Third Quarter:
July 31, 2025 — Second Quarter Payroll Tax reports due
JFS DEADLINE: August 1, 2025 — all extended S Corporation and Partnership business return information is due to JFS for September 15th filing deadline.
JFS DEADLINE FOR CALCULATION: August 20, 2025 — Quarterly estimated business tax payments for the period from June 1 to August 31, 2025.
IRS DEADLINE: September 15, 2025 — Q3 Estimate Payment Due and S Corporation and Partnership Extension Deadline for those extended March 15th.
IRS DEADLINE: October 15, 2025 — Personal and C Corporation Extension deadline for those extended April 15th.
Fourth Quarter:
October 31, 2025 — Third Quarter Payroll Tax reports due
JFS DEADLINE: October 20th, 2025 — Year-end Meetings must be scheduled by this date.
JFS DEADLINE: December 15, 2025 — Requests for 1099, W2, W3, and all year-end filings must be made.
JFS DEADLINE: December 27, 2025 — Quarterly estimated business tax payments for the period from Oct 1 to December 31, 2025.
IRS DEADLINE January 15, 2026 — Payment Due