Picture of a calendar planner on a desk.
Staying organized is the best way to avoid IRS penalties. Here’s a quick 2025 tax deadline calendar for small business owners, freelancers, and the self-employed:
January 2025
- January 15 – 4th Quarter 2024 Estimated Tax Payment due (Form 1040-ES).
- January 31 – Deadline to:
- File Form W-2 & W-3 with SSA and send copies to employees.
- File Form 1099-NEC with IRS and send copies to contractors.
- File Form 1099-MISC to recipients (paper/e-file deadlines vary).
- File Form 940 (FUTA) annual tax return.
- File Form 944 (if eligible for annual reporting).
- File Form 941 for Q4 2024 employment taxes.
February 2025
- February 28 – Deadline to submit Form 1099-MISC to the IRS (if filing on paper).
March 2025
- March 31 – Deadline to e-file Form 1099-MISC with the IRS.
April 2025
- April 15 –
- File Form 1040 with Schedule C for 2024 (sole proprietors/self-employed).
- 1st Quarter 2025 Estimated Tax Payment due (Form 1040-ES).
- File Form 941 for Q1 2025.
- State income tax returns due in most states (check with your state).
- Maine & Massachusetts residents file by April 17.
June 2025
- June 16 – 2nd Quarter 2025 Estimated Tax Payment due (Form 1040-ES).
July 2025
- July 31 – File Form 941 for Q2 2025.
September 2025
- September 15 – 3rd Quarter 2025 Estimated Tax Payment due (Form 1040-ES).
- September 15 – File S-Corporation tax return, if applicable.
October 2025
- October 15 – File Form 1040, if requested extension.
- October 31 – File Form 941 for Q3 2025.
January 2026 (carryover deadlines from 2025)
- January 15, 2026 – 4th Quarter 2025 Estimated Tax Payment due (Form 1040-ES).
- January 31, 2026 – Deadlines for 2025 Forms W-2, W-3, 1099-NEC, 1099-MISC, 940, 941, and 944.
About the Author
