2025 Filing and Payment Calendar

15 January — 4th quarter 2024 estimated taxes are due

27 January —The IRS will begin accepting e-filed individual income tax returns

31 January —Deadline to provide a 1099-NEC to contractors you paid during 2024

15 April — 1st quarter 2025 estimated taxes are due

15 April — Deadline to file your 2024 individual income tax return on Form 1040 and pay any tax due 

15 April — Submit Form 4868 to obtain 6 additional months to file your 2024 individual tax return

15 April — Deadline to make IRA and HSA contributions for 2024

16 June — 2nd quarter 2025 estimated taxes are due

16 June — Deadline to file your 2024 individual income tax return on Form 1040 for U.S. citizens, resident aliens, and military personnel living and working outside the United States and Puerto Rico 

15 September — 3rd quarter 2025 estimated taxes are due

15 October — Deadline to file your 2024 individual income tax return on Form 1040 if you received an automatic 6-month extension

You will be charged interest on any amount not paid by the regular 15 April deadline until the date the tax is paid.

If you’re serving in a combat zone and return home after the 15 April deadline, you’re allowed an extension of 180 days from the date you returned home plus the number of days between 1 Jan – 15 April you were in a combat zone.