Individuals who are self-employed, independent contractors, or have other sources of income not subject to withholding may need to make estimated tax payments throughout the year.
The 2025 estimated tax payment due dates are as follows:
April 15, 2025 : First quarter payment
April 16, 2025 : Second quarter payment
September 15, 2025 : Third quarter payment
January 15, 2026 : Fourth quarter payment (for income earned in the last quarter of 2025)
Other key dates
- January 15, 2025 : Final estimated tax payment due for 2024 income.
- January 27, 2025 : The IRS began processing federal individual income tax returns.
- January 31, 2025 : Employers must provide annual income information forms, such as Forms W-2 and 1099.
- February 18, 2025 : Deadline for filing Form W-4 to maintain exemption from tax withholding.
- December 31, 2025 : Deadline for making Required Minimum Distributions (RMDs) from retirement accounts
Form 1120-S filing deadline
- For calendar year S corporations, the Form 1120-S is due on March 17, 2025, for the 2024 tax year. This is because March 15 falls on a Saturday in 2025, and the deadline is extended to the next business day.
- An automatic six-month filing extension for Form 1120-S can be requested by submitting Form 7004 by the original deadline. This shifts the deadline for calendar year S corporations to September 15, 2025.
Shareholders in S corporations are typically responsible for making estimated tax payments if they anticipate owing at least $1,000 in taxes. The due dates for these payments align with individual estimated tax payments:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026, 2025, for fourth-quarter 2025 income.
C-Corp Due Dates
- April 15th, 2025
- Extension due date for C-Corp October 15th, 2025
Partnership Due Dates
- For calendar year partnerships, Form 1065 is due on March 17, 2025, as the usual March 15th deadline falls on a Saturday.
- Extension September 15th, 2025
- Partners are responsible for reporting their share of partnership income on their personal returns and making estimated tax payments if they expect to owe at least $1,000.
- The 2025 estimated tax payment dates for partners are:
April 15, 2025: First quarter.
June 16, 2025 Second quarter.September 15, 2025 Third quarter.
January 15, 2026 2025 Fourth quarter.
Other important dates
- January 31, 2025: Deadline for providing W-2s to employees and 1099-NEC forms for non-employee compensation.
- February 28, 2025 : Deadline for filing paper Forms 1099-MISC with the IRS.
