2025 : Tax Filing deadlines

Form/Account

Deadline

Details

Form 1099

Jan 31, 2025 (Recipients),

Provide to recipients by Jan 31.

Feb 28, 2025 (Paper IRS Filing),

File paper forms with IRS by this date.

Mar 31, 2025 (Electronic IRS Filing)

File electronically with IRS by this date.

Form W-2

Jan 31, 2025 (Recipients),

Provide to employees by Jan 31.

Feb 28, 2025 (Paper SSA Filing),

File paper forms with SSA by this date.

Mar 31, 2025 (Electronic SSA Filing)

File electronically with SSA by this date.

Form 1040

Apr 15, 2025

Standard individual tax return deadline.

Oct 15, 2025 (Extension)

Extension filing deadline (tax payments due Apr 15).

Form 1120

Apr 15, 2025

C-Corporation deadline for calendar-year returns.

Oct 15, 2025 (Extension)

Extended deadline (taxes due Apr 15).

Form 1120-S

Mar 17, 2025

S-Corporation deadline for calendar-year returns.

Sep 15, 2025 (Extension)

Extended deadline (taxes due Mar 17).

Traditional & Roth IRAs

Apr 15, 2025

Contribution deadline for the 2024 tax year.

SEP IRA

Apr 15, 2025 (Original),

Contributions due with tax returns; extensions move deadline to Oct 15.

Oct 15, 2025 (Extension)

SIMPLE IRA

Dec 31, 2024 (Employee),

Employee contributions due by Dec 31; employer contributions by tax deadlines.

Apr 15, 2025 (Employer Original),

Oct 15, 2025 (Employer Extension)

RMDs (Age 73)

Apr 1, 2026 (First RMD),

First RMD for those turning 73 in 2025; subsequent RMDs by Dec 31 annually.

Dec 31, 2026 (Subsequent RMDs)

IRA Rollovers

60 Days from Distribution

Complete rollover to avoid taxes and penalties.

FBAR (FinCEN Form 114)

Apr 15, 2025

Report foreign bank accounts; automatic extension to Oct 15 if needed.

Form 5471

Apr 15, 2025

Report ownership in foreign corporations; filed with Form 1040 or 1120.

BOI Reporting

TBD

Regulations are still under review; check the latest updates here.