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In 2025 Tax Day deadline: April 15.

he penalty for late filing is 5 percent of the amount due each month, maxing out at 25 percent a year. Interest also accrues, at a rate of 3 percent, compounding daily.

If you must file late, you can get an automatic extension by filing IRS Form 4868. The automatic extension gives you until Oct. 15 to file your return. 

Some taxpayers affected by recent natural disasters get extra time to file. For example, victims in Southern California that were affected by the wildfires that began on Jan. 7 have until Oct. 15, 2025 to file their federal tax returns.

2025 IRS Key Tax Dates (Personal)

  • Jan. 15: Final estimated tax payment for 2024 due
  • Jan. 27: IRS begins processing 2024 tax returns
  • April 15: Filing deadline for 2024 taxes. First estimated tax payment for tax year 2025 due
  • June 16: Second estimated tax payment for 2025 due
  • Sept. 15: Third estimated tax payment for 2025 due
  • Oct. 15: Extended deadline to file 2024 tax return
  • Jan. 15, 2026: Fourth estimated tax payment for 2025 due

2025 IRS Key Tax Dates (Business)

January 15, 2025: Final estimated tax payment for 2024 due (if applicable).

January 31, 2025:

  • W-2 and 1099-NEC forms must be sent to employees/contractors and filed with the IRS.
  • Employers must file Form 941 for the fourth quarter of 2024 and deposit any unpaid tax.

March 15, 2025: Deadline to file 2024 S Corporation (Form 1120-S) and Partnership (Form 1065) tax returns or request an extension.

April 15, 2025:

  • Filing deadline for 2024 taxes for C Corporations (Form 1120) or request an extension.
  • First estimated tax payment for 2025 due.

June 17, 2025: Second estimated tax payment for 2025 due.

September 16, 2025:

  • Third estimated tax payment for 2025 due.
  • Extended deadline for S Corporation and Partnership 2024 tax returns.

October 15, 2025: Extended deadline for C Corporation 2024 tax returns.

January 15, 2026: Fourth estimated tax payment for 2025 due.

IRS Tax Filing and Estimated Payments: What You Need to Know

The IRS will start accepting and processing 2024 tax returns on January 27, 2025. Filing electronically with direct deposit is the fastest way to get your refund, typically within 21 days, provided there are no issues. In 2024, the average tax refund was $3,050.

Estimated Tax Payments for Self-Employed Individuals
If you’re self-employed, remember to pay quarterly estimated taxes. Deadlines for the 2024 tax year are:

  • April 15, 2025
  • June 16, 2025
  • September 15, 2025
  • January 15, 2026

Stay on top of these key dates to avoid penalties and keep your tax obligations in check!

Need help with your tax return? Contact us today.