Gina Lee
Gina Lee is your trusted guide for U.S. tax law, corporate compliance, and estate planning, providing personalized, strategic counsel to help achieve your financial and personal goals with confidence.
Income Tax Filing Deadlines
Tax season is back! To help you better navigate this year’s tax season, we’ve put together a breakdown of all the critical tax deadlines for 2025. Missing a deadline during tax season can lead to penalties, unnecessary stress and potential issues with the IRS. Also, consider paying estimated taxes by April 15, 2025 to avoid late payment penalties.
- March 17, 2025
- Due date to file federal income tax returns for partnerships (Form 1065) and S corporations (Form 1120S) – Extension to file can be obtained by filing Form 7004
- Due date to file federal income tax returns for partnerships (Form 1065) and S corporations (Form 1120S) – Extension to file can be obtained by filing Form 7004
- April 15, 2025
- Due date to file income tax returns for individuals (Form 1040) – Extension to file can be obtained by filing Form 4868
- Due date to file fiduciary income tax returns for estates and trusts (Form 1041) – Extension to file can be obtained by filing Form 7004
- It’s also the deadline to pay any taxes owed to avoid late payment penalties and interest.
- Due date to make 1st quarter estimated tax payment (federal and state)
- Due date to file income tax returns for individuals (Form 1040) – Extension to file can be obtained by filing Form 4868
- June 16, 2025
- Due date to file income tax returns for individuals (Form 1040) who live outside the U.S. and receive an automatic 2-month extension.
- Due date to make 2nd quarter estimated tax payment (federal and state)
- Due date to file income tax returns for individuals (Form 1040) who live outside the U.S. and receive an automatic 2-month extension.
- September 15, 2025
- Extended due date to file income tax returns for partnerships (Form 1065) and S corporations (Form 1120S)
- C corporations with fiscal year ending June 30 must file income tax returns (Form 1120) by September 15, meaning the corporate filers whose fiscal year ends on June 30 need to file their tax returns within 3.5 months of close of fiscal year instead of 4.5 months for corporate filers who are on calendar year. Extension to file can be obtained by filing Form 7004, extending the deadline by 6 months. The extended due date would be March 15, 2026.
- Due date to make 3rd quarter estimated tax payment (federal and state)
- Extended due date to file income tax returns for partnerships (Form 1065) and S corporations (Form 1120S)
- September 30, 2025
- Extended due date to file fiduciary income tax returns for estates and trusts (Form 1041)
- Extended due date to file fiduciary income tax returns for estates and trusts (Form 1041)
- October 15, 2025
- Extended due date to file income tax returns for individuals (Form 1040) and C corporations (Form 1120)
- Extended due date to file income tax returns for individuals (Form 1040) and C corporations (Form 1120)
- December 15, 2025
- Deadline to file Form 1040NR, income tax return for nonresident aliens of the U.S. with US source income
- Deadline to file Form 1040 for individuals who requested 2-month additional extension at the IRS discretion
- Deadline to file Form 1040NR, income tax return for nonresident aliens of the U.S. with US source income
- January 15, 2026
- Due date to make 4th quarter estimated tax payment (federal and state)
- Due date to make 4th quarter estimated tax payment (federal and state)
State Compliance for Various Entities
When you form an entity in a state, you may be required to file periodic reports on the status of your entity to preserve your entity’s good standing and ensure its continued state registration. Each state has its own requirements, which may vary based on entity type.
For many states, an entity is required to file an annual or biennial report by the anniversary date or the last day of the anniversary month of formation or filing of foreign qualification. Some of those states are California, Connecticut, Nevada, New Jersey, New York, Oregon, and Virginia.
Some states require filing an annual or biennial report by a certain date, such as April 15th or June 1st. Some notable due dates for some states are as follows (please note this is not a complete list):
- March 1st – Delaware corporations
- April 1st – Entities registered in DC, Georgia, New Hampshire
- April 15th – Entities registered in Kansas, Maryland, and North Carolina
- May 1st – Entities registered in Florida
- May 15th – Entities registered in Michigan and Texas
- June 1st – Delaware LLCs and partnerships