Tax Due Dates

Tax Due Dates

For Individuals and Employers

For Individuals and Employers



October 2025


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October 10

Individuals - Report September tip income of $20 or more to employers (Form 4070).


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October 15

Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.


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October 15

Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.


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October 15

Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.


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October 15

Calendar-year C corporations - File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.


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October 15

Individuals - File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.


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October 15

Individuals - Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.


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October 15

Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.


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October 15

Calendar-year bankruptcy estates - File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.


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October 31

Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.


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November 2025


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November 10

Individuals - Report October tip income of $20 or more to employers (Form 4070).


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November 10

Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.


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November 17

Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.


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November 17

Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.


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November 17

Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.


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December 2025


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December 10

Individuals - Report November tip income of $20 or more to employers (Form 4070).


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December 15

Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.


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December 15

Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.


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December 15

Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.