Updated February 2025

The due dates set forth below were pulled from the online IRS Tax Calendar for Businesses and Self-Employed as well as The Employer’s Tax Calendar from IRS Publication 509. For additional filing and depositing requirements, e.g., Form 720 excise taxes, please refer to IRS Publication 509.

EFTPS users: Payments must be scheduled by 8 PM ET at least one calendar day before the tax due date.

Click Here to Skip to December 2025

January 2025

Thursday, 1/2/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 25-27, 2024 if the semiweekly deposit rule applies.

Monday, 1/6/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 28-31, 2024 if the semiweekly deposit rule applies.

Wednesday, 1/8/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 1-3, 2025 if the semiweekly deposit rule applies.

Friday, 1/10/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 4-7 if the semiweekly deposit rule applies.

Wednesday, 1/15/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 8-10 if the semiweekly deposit rule applies.
• DEPOSIT – Form 941 payroll tax for Dec 2024 payroll(s) if the monthly deposit rule applies.
• INDIVIDUALS – pay the final installment of your 2024 estimated tax – use Form 1040-ES.
• INDIVIDUALS – farmers and fishermen – pay your estimated tax for 2024. Use Form 1040-ES.

Friday, 1/17/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 11-14 if the semiweekly deposit rule applies.

Thursday, 1/23/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 15-17 if the semiweekly deposit rule applies.

Friday, 1/24/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 18-21 if the semiweekly deposit rule applies.

Wednesday, 1/29/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 22-24 if the semiweekly deposit rule applies.

Friday, 1/31/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 25-28 if the semiweekly deposit rule applies.
• DEPOSIT – any Form 940, Employer’s Annual Federal Unemployment (FUTA) tax owed through Dec 2024.
• FILE. Form 720, Quarterly Federal Excise Tax Return for the fourth quarter of 2024.
• FILE. Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. However, if you deposited all of the FUTA tax when due, you have until February 10th to file.
• FILE. Form 941, Employer’s QUARTERLY Federal Tax Return. If you timely deposited all taxes when due, you have until February 10th to file.
• FILE. Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees, if you paid wages to one or more farmworkers and the wages were subject to social security and Medicare taxes or federal income tax withholding under the Form 944, Employer’s Annual Federal Tax Return, for the previous calendar year instead of Form 941 if the IRS has notified you in writing to File Form 944.
• FILE. Form 944, Employer’s Annual Federal Tax Return, if you received notification to file Form 944, unless you called the IRS between January 1, 2024, and April 1, 2024, or sent a written request postmarked between January 1, 2024, and March 16, 2024, to request to file Forms 941, 941-SS, or 941-PR quarterly instead and received written confirmation that your filing requirement was changed.
• FILE. Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll income tax withheld in the previous year. If you deposited all taxes when due, you have 10 additional calendar days to file. See Nonpayroll Income Tax Withholding under Reminders in Publication 15 for more information.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in Dec 2024.
• FILE. Copy A of all paper Forms W-2, Wage and Tax Statement, with Form W-3, Transmittal of Wage and Tax Statements, or file electronic Forms W-2, with the Social Security Administration (SSA) to report wages, tips and other compensation paid to an employee. For information on reporting Form W-2 information to the SSA electronically, visit the SSA Employer W-2 Filing Instructions & Information web page. See SSA Publication No. 42-007 (PDF) for help in electronically filing Forms W-2.
• FILE. Copy A of paper, Form 1099, Miscellaneous Income, with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, or file electronic Forms 1099, Miscellaneous Income with the IRS, when you are reporting non-employee compensation payments in box 7. See IRS Publication 1220  (PDF) for help in electronically filing Forms 1099.
• FILE. Form 1099-NEC for non-employee compensation paid in 2024, see instructions.
• FURNISH. Employers furnish Form W-2 to employees who worked for you in 2024.
• FURNISH. Forms 1098, 1099, & W-2G to recipients for certain payments during 2024.
• INDIVIDUALS. File your tax return if you did not pay your last installment of estimated tax by Jan 15th (see Form 1040-ES).

February 2025

Wednesday, 2/5/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jan 29-31 if the semiweekly deposit rule applies.

Friday, 2/7/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 1-4 if the semiweekly deposit rule applies.

Wednesday, 2/12/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 5-7 if the semiweekly deposit rule applies.

Friday, 2/14/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 8-11 if the semiweekly deposit rule applies.
• FILE. Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues.
• FILE. Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Oct/Nov/Dec 2024.

Tuesday, 2/18/2025

• DEPOSIT – Form 941 payroll tax for Jan if the monthly deposit rule applies.
• BEGIN WITHHOLDING – on employees who claimed exemption from withholding in 2024 but did not file a W-4 to continue withholding exemption in 2025.
• FURNISH. Forms 1099-B, 1099-S and certain Forms 1099-MISC to recipients.
• INDIVIDUALS. File a new Form W-4 if you claimed exemption from income tax withholding in 2024.

Thursday, 2/20/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 12-14 if the semiweekly deposit rule applies.

Friday, 2/21/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 15-18 if the semiweekly deposit rule applies.

Wednesday, 2/26/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 19-21 if the semiweekly deposit rule applies.

Friday, 2/28/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 22-25 if the semiweekly deposit rule applies.
• FILE. If you are an Applicable Large Employer Paper, file Forms 1094-C and 1095-C with IRS; for all other providers, file paper Forms 1094-B and 1095-B with the IRS.
• FILE. Copy A of paper Form 1099, other than those with entries in box 7, (see By January 31 above,) with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, with the IRS. For electronically filed returns, see By March 31 below.
• FILE. Form 1096 with information returns, including Forms 1098, 1099 and W-2G for payments made during 2024.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in January.

March 2025

Monday, 3/3/2025

• FURNISH. Applicable Large Employers provide Forms 1095-C to full time employees; all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals.
• INDIVIDUALS – farmers and fishermen – File Form 1040 and pay any tax due. However, you have until Apr 15 to file if you paid your 2024 estimated tax payments by Jan 15, 2025.

Wednesday, 3/5/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Feb 26-28 if the semiweekly deposit rule applies.

Friday, 3/7/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 1-4 if the semiweekly deposit rule applies.

Wednesday, 3/12/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 5-7 if the semiweekly deposit rule applies.

Friday, 3/14/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 8-11 if the semiweekly deposit rule applies.

Monday, 3/17/2025

• DEPOSIT – Form 941 payroll tax for Feb payroll(s) if the monthly deposit rule applies.
• FILE. Foreign Trusts with a U.S. Owner file calendar year Form 3520-A. For automatic 6-month extension, file Form 7004.
• FILE. Partnerships file Form 1065 for calendar year and furnish a copy of Sch. K-1 to each partner. For automatic 6-month extension, file Form 7004.
• FILE. Partnerships file Form 8804 and Forms 8805 for a calendar year entity. For automatic 6-month extension, file Form 7004.
• FILE. S Corp. file Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2025.
• Withholding Agent: File Forms 1042-S & furnish copy to income recipient. For automatic 30-day extension, file Form 8809. A separate request required for 30-day extension to provide Forms 1042-S to recipients.
• Withholding Agent: File Form 1042 for calendar year. For automatic 6-month extension of time to file Form 1042, file Form 7004.

Wednesday, 3/19/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 12-14 if the semiweekly deposit rule applies.

Friday, 3/21/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 15-18 if the semiweekly deposit rule applies.

Wednesday, 3/26/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 19-21 if the semiweekly deposit rule applies.

Friday, 3/28/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 22-25 if the semiweekly deposit rule applies.

Monday, 3/31/2025

• FILE. Electronic Form 1099, other than those with entries in box 7, (see By January 31 above,), and electronic Form 8027 with the IRS. (See Publication 1220 (PDF) for help in electronically filing Forms 1099 and Publication 1239 (PDF) for help in electronically filing Forms 8027.)
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in February.

April 2025

Wednesday, 4/2/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 26-28 if the semiweekly deposit rule applies.

Friday, 4/4/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Mar 29-April 1 if the semiweekly deposit rule applies.

Wednesday, 4/9/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 2-4 if the semiweekly deposit rule applies.

Friday, 4/11/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 5-8 if the semiweekly deposit rule applies.

Tuesday, 4/15/2025

• DEPOSIT – Form 941 payroll tax for Mar payroll(s) if the monthly deposit rule applies.
• DEPOSIT – Tax Exempt Orgs – Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
• FILE. Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/2024.
• FILE. Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004 and deposit estimated tax.
• FILE. Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions.
• FILE. Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
• FILE. Partnerships file Form 8813 quarterly payment voucher and pay any tax due.
• Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
• INDIVIDUALS. File Form 1040 or 1040SR and pay any tax due. For automatic 3-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2021 estimated tax – Use Form 1040-ES.
• INDIVIDUALS and calendar year-end entities. File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
• INDIVIDUALS. Non-resident alien individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ.  For an automatic 6-month extension, file Form 4868.
• INDIVIDUALS. Household employers file Sch. H with Form 1040 if you paid $2,200 or more to a household employee.

Thursday, 4/17/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 9-11 if the semiweekly deposit rule applies.

Monday, 4/21/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 12-15 if the semiweekly deposit rule applies.

Wednesday, 4/23/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 16-18 if the semiweekly deposit rule applies.

Friday, 4/25/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 19-22 if the semiweekly deposit rule applies.

Wednesday, 4/30/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 23-25 if the semiweekly deposit rule applies.
• DEPOSIT – any Form 940, Employer’s Annual Federal Unemployment (FUTA) tax owed through March if more than $500.
• FILE. Form 720, Quarterly Federal Excise Tax Return for the first quarter.
• FILE. Form 941, Employer’s QUARTERLY Federal Tax Return for first quarter. If you timely deposited all taxes when due, you have 10 additional calendar days to file the return.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in March.

May 2021

Friday, 5/2/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Apr 26-29 if the semiweekly deposit rule applies.

Wednesday, 5/7/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated April 30 – May 2 if the semiweekly deposit rule applies.

Friday, 5/9/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 3-6 if the semiweekly deposit rule applies.

Wednesday, 5/14/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 7-9 if the semiweekly deposit rule applies.

Thursday, 5/15/2025

• DEPOSIT – Form 941 payroll tax for Apr payroll(s) if the monthly deposit rule applies.
• FILE. Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction).
• FILE. Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jan/Feb/Mar 2025.
• FILE. Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/2024.

Friday, 5/16/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 10-13 if the semiweekly deposit rule applies.

Wednesday, 5/21/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 14-16 if the semiweekly deposit rule applies.

Friday, 5/23/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 17-20 if the semiweekly deposit rule applies.

Thursday, 5/29/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 21-23 if the semiweekly deposit rule applies.

Friday, 5/30/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 24-27 if the semiweekly deposit rule applies.

June 2025

Monday, 6/2/2025

• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in April.

Wednesday, 6/4/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 28-30 if the semiweekly deposit rule applies.

Friday, 6/6/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated May 31 – Jun 3 if the semiweekly deposit rule applies.

Wednesday, 6/11/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 4-6 if the semiweekly deposit rule applies.

Friday, 6/13/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 7-10 if the semiweekly deposit rule applies.

Monday, 6/16/2025

• DEPOSIT – Form 941 payroll tax for May payroll(s) if the monthly deposit rule applies.
• DEPOSIT. Corporations deposit the second installment of your 2025 estimated tax.
• DEPOSIT. Tax Exempt Orgs deposit estimated tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
• FILE. Partnerships file Form 8813 quarterly payment voucher and pay any tax due.
• FILE. Partnerships file Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
• INDIVIDUALS. Pay the second installment of 2025 estimated tax – Use Form 1040-ES.
• INDIVIDUALS living outside the U.S. File Form 3520. For automatic 4-month extension, file an income tax return extension, Form 4868.
• INDIVIDUALS living outside the U.S. File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file Form 4868 and deposit estimated tax.
• INDIVIDUALS. Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ.  For an automatic extension, file Form 4868.

Wednesday, 6/18/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 11-13 if the semiweekly deposit rule applies.

Monday, 6/23/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 14-17 if the semiweekly deposit rule applies.

Wednesday, 6/25/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 18-20 if the semiweekly deposit rule applies.

Friday, 6/27/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 21-24 if the semiweekly deposit rule applies.

Monday, 6/30/2025

• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in May.

July 2025

Wednesday, 7/2/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 25-27 if the semiweekly deposit rule applies.

Monday, 7/7/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jun 28 – Jul 1 if the semiweekly deposit rule applies.

Wednesday, 7/9/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 2-4 if the semiweekly deposit rule applies.

Friday, 7/11/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 5-8 if the semiweekly deposit rule applies.

Tuesday, 7/15/2025

• DEPOSIT – Form 941 payroll tax for June payroll(s) if the monthly deposit rule applies.

Wednesday, 7/16/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 9-11 if the semiweekly deposit rule applies.

Friday, 7/18/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 12-15 if the semiweekly deposit rule applies.

Wednesday, 7/23/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 16-18 if the semiweekly deposit rule applies.

Friday, 7/25/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 19-22 if the semiweekly deposit rule applies.

Wednesday, 7/30/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 23-25 if the semiweekly deposit rule applies.

Thursday, 7/31/2025

• DEPOSIT – any Form 940, Employer’s Annual Federal Unemployment (FUTA) tax owed through June if more than $500.
• FILE. Form 720, Quarterly Federal Excise Tax Return for the first quarter.
• FILE. Form 941, Employer’s QUARTERLY Federal Tax Return. If you timely deposited all taxes when due, you have 10 additional calendar days to file the return.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in June.
• FILE. Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan.

August 2025

Friday, 8/1/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 26-29 if the semiweekly deposit rule applies.

Wednesday, 8/6/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Jul 30 – Aug 1 if the semiweekly deposit rule applies.

Friday, 8/8/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 2-5 if the semiweekly deposit rule applies.

Wednesday, 8/13/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 6-8 if the semiweekly deposit rule applies.

Friday, 8/15/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 9-12 if the semiweekly deposit rule applies.
• DEPOSIT – Form 941 payroll tax for July payroll(s) if the monthly deposit rule applies.
• FILE. Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Apr/May/Jun 2025.

Wednesday, 8/20/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 13-15 if the semiweekly deposit rule applies.

Friday, 8/22/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 16-19 if the semiweekly deposit rule applies.

Wednesday, 8/27/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 20-22 if the semiweekly deposit rule applies.

Friday, 8/29/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 23-26 if the semiweekly deposit rule applies.

September 2025

Tuesday, 9/2/2025

• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in July.

Thursday, 9/4/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 27-29 if the semiweekly deposit rule applies.

Friday, 9/5/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Aug 30 – Sep 2 if the semiweekly deposit rule applies.

Wednesday, 9/10/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 3-5 if the semiweekly deposit rule applies.

Friday, 9/12/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 6-9 if the semiweekly deposit rule applies.

Monday, 9/15/2025

• DEPOSIT – Form 941 payroll tax for Aug payroll(s) if the monthly deposit rule applies.
• DEPOSIT. Corporations deposit the third installment of your 2025 estimated tax.
• DEPOSIT. Tax Exempt Orgs deposit estimated tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
• FILE. Foreign Trusts with a U.S. Owner file calendar year Form 3520-A if you timely requested a 6-month extension.
• FILE. Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.
• FILE. Partnerships: File Form 1065 if you timely requested a 6-month extension.
• FILE. Partnerships: File calendar year Form 8804 and Forms 8805 if you timely requested a 6-month extension.
• FILE. Partnerships. File Form 8813 quarterly payment voucher and pay any tax due.
• FILE. S Corp. File calendar year Form 1120S if you timely requested a 6-month extension.
• Withholding Agent. File calendar year Form 1042 if you timely requested a 6-month extension.
• INDIVIDUALS. Pay the third installment of your 2025 estimated tax – Use Form 1040-ES.

Wednesday, 9/17/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 10-12 if the semiweekly deposit rule applies.

Friday, 9/19/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 13-16 if the semiweekly deposit rule applies.

Wednesday, 9/24/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 17-19 if the semiweekly deposit rule applies.

Friday, 9/26/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 20-23 if the semiweekly deposit rule applies.

Tuesday, 9/30/2025

• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in August.

October 2025

Wednesday, 10/1/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 24-26 if the semiweekly deposit rule applies.

Friday, 10/3/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Sep 27-30 if the semiweekly deposit rule applies.

Wednesday, 10/8/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 1-3 if the semiweekly deposit rule applies.

Friday, 10/10/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 4-7 if the semiweekly deposit rule applies.

Wednesday, 10/15/2025

• DEPOSIT – Form 941 payroll tax for Sep payroll(s) if the monthly deposit rule applies.
• FILE. Corporations file calendar year Form 1120 if you timely requested a 6-month extension.
• INDIVIDUALS. File Form 1040 if you timely requested a 6-month extension.
• INDIVIDUALS and calendar year-end entities. File Form 3520 if you timely requested a 4 or 6-month extension.
• INDIVIDUALS. Non-resident alien individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868.

Thursday, 10/16/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 8-10 if the semiweekly deposit rule applies.

Friday, 10/17/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 11-14 if the semiweekly deposit rule applies.

Wednesday, 10/22/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 15-17 if the semiweekly deposit rule applies.

Friday, 10/24/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 18-21 if the semiweekly deposit rule applies.

Wednesday, 10/29/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 22-24 if the semiweekly deposit rule applies.

Friday, 10/31/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 25-28 if the semiweekly deposit rule applies.
• DEPOSIT – any Form 940, Employer’s Annual Federal Unemployment (FUTA) tax owed through Sep if more than $500.
• FILE. Form 720, Quarterly Federal Excise Tax Return for the third quarter.
• FILE. Form 941, Employer’s QUARTERLY Federal Tax Return. If you timely deposited all taxes when due, you have 10 additional calendar days to file the return.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in September.

November 2025

Wednesday, 11/5/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Oct 29-31 if the semiweekly deposit rule applies.

Friday, 11/7/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 1-4 if the semiweekly deposit rule applies.

Thursday, 11/13/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 5-7 if the semiweekly deposit rule applies.

Friday, 11/14/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 8-11 if the semiweekly deposit rule applies.

Monday, 11/17/2025

• DEPOSIT – Form 941 payroll tax for Oct payroll(s) if the monthly deposit rule.
• FILE. Extended Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, or 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/2024.
• FILE. Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in Jul/Aug/Sep 2025.

Wednesday, 11/19/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 12-14 if the semiweekly deposit rule applies.

Friday, 11/21/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 15-18 if the semiweekly deposit rule applies.

Wednesday, 11/26/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 19-21 if the semiweekly deposit rule applies.

December 2025

Monday, 12/1/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 22-25 if the semiweekly deposit rule applies.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in October.

Wednesday, 12/3/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 26-28 if the semiweekly deposit rule applies.

Friday, 12/5/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Nov 29 – Dec 2 if the semiweekly deposit rule applies.

Wednesday, 12/10/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 3-5 if the semiweekly deposit rule applies.

Friday, 12/12/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 6-9 if the semiweekly deposit rule applies.

Monday, 12/15/2025

• DEPOSIT – Form 941 payroll tax for Nov payroll(s) if the monthly deposit rule applies.
• DEPOSIT. Corporations deposit the fourth installment of your 2025 estimated tax.
• DEPOSIT. Tax Exempt Orgs deposit estimated tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
• FILE. Partnerships file Form 8813 quarterly payment voucher and pay any tax due.
• INDIVIDUALS. Non-resident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040NR or 1040NR-EZ if you timely filed Form 4868.

Wednesday, 12/17/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 10-12 if the semiweekly deposit rule applies.

Friday, 12/19/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 13-16 if the semiweekly deposit rule applies.

Wednesday, 12/24/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 17-19 if the semiweekly deposit rule applies.

Monday, 12/29/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 20-23 if the semiweekly deposit rule applies.

Wednesday, 12/31/2025

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 24-26 if the semiweekly deposit rule applies.
• FILE. Form 2290, Heavy Highway Vehicle Use Tax Return and pay the tax for vehicles first used in November.

January 2026

Monday, 1/5/2026

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 27-30 if the semiweekly deposit rule applies.

Wednesday, 1/7/2026

• DEPOSIT – Form 941 payroll tax for payroll(s) dated Dec 31 if the semiweekly deposit rule applies.

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