2025 Quarterly Tax Calendar: Essential Dates for Individuals and Businesses
Article | September 24, 2025
Authored by Your Firm LLC
Stay organized and compliant with this comprehensive guide to key tax deadlines throughout the year. Keep this calendar handy and consult with MBN & Company for personalized guidance on your specific tax obligations.
Q1 2025 (January - March)
January
| Date | Deadline | Who | Notes |
|---|
| January 15 | Q4 Individual Estimated Tax Payments | Individuals, Self-Employed | Final quarterly payment for 2024 tax year |
| January 31 | Form W-2 Distribution | Employers | Must provide W-2s to employees |
| January 31 | Form 1099 Distribution | Businesses | Must provide 1099s to recipients |
| January 31 | Q4 State Sales Tax (varies by state) | Businesses | Check your state's specific requirements |
February
| Date | Deadline | Who | Notes |
|---|
| February 28 | Form W-2/1099 Filing with IRS | Employers/Businesses | File copies with federal and state agencies |
March
| Date | Deadline | Who | Notes |
|---|
| March 15 | S-Corporation Tax Returns (Form 1120S) | S-Corporations | Critical: Extensions available until September 15 |
| March 15 | Partnership Returns (Form 1065) | Partnerships, LLCs | Critical: Extensions available until September 15 |
Q2 2025 (April - June)
April
| Date | Deadline | Who | Notes |
|---|
| April 15 | Individual Tax Returns (Form 1040) | All Individual Taxpayers | Major Deadline: Extensions available until October 15 |
| April 15 | Q1 Individual Estimated Tax Payments | Individuals, Self-Employed | First quarterly payment for 2025 |
| April 15 | Prior Year IRA Contributions | Individuals | Last day to contribute to 2024 IRAs |
| April 30 | Q1 State Sales Tax (varies by state) | Businesses | Check your state's specific requirements |
May
| Date | Deadline | Who | Notes |
|---|
| May 15 | Corporate Tax Returns (Form 1120) | C-Corporations | Extensions available until November 15 |
June
| Date | Deadline | Who | Notes |
|---|
| June 15 | Q2 Individual Estimated Tax Payments | Individuals, Self-Employed | Important: Covers April-May income |
| June 15 | Q2 Corporate Estimated Tax Payments | C-Corporations | Second quarterly corporate payment |
Q3 2025 (July - September)
July
| Date | Deadline | Who | Notes |
|---|
| July 31 | Q2 State Sales Tax (varies by state) | Businesses | Check your state's specific requirements |
September
| Date | Deadline | Who | Notes |
|---|
| September 15 | Q3 Individual Estimated Tax Payments | Individuals, Self-Employed | Critical: Covers June-August income |
| September 15 | Q3 Corporate Estimated Tax Payments | C-Corporations | Third quarterly corporate payment |
| September 15 | Extended S-Corp/Partnership Returns | S-Corps, Partnerships | Final deadline if extension was filed |
Q4 2025 (October - December)
October
| Date | Deadline | Who | Notes |
|---|
| October 15 | Extended Individual Tax Returns | Individual Taxpayers | Final Deadline: No further extensions available |
| October 31 | Q3 State Sales Tax (varies by state) | Businesses | Check your state's specific requirements |
December
| Date | Deadline | Who | Notes |
|---|
| December 15 | Q4 Corporate Estimated Tax Payments | C-Corporations | Final quarterly corporate payment |
| December 31 | Year-End Tax Planning Deadline | All Taxpayers | Last day for 2025 tax-deductible activities |
Year-Round Deadlines
Monthly Obligations
- Payroll Tax Deposits: Due by the 15th of the following month for monthly depositors
- Employment Tax Returns (Form 941): Quarterly filing required
- State Sales Tax: Monthly or quarterly depending on your state and business size
Semi-Annual Deadlines
- FUTA Tax (Form 940): Annual filing due January 31
- State Unemployment Tax: Varies by state, typically quarterly
Important Notes and Tips
Critical Reminders
- Weekend/Holiday Rule: When a deadline falls on a weekend or holiday, the due date moves to the next business day
- State Variations: State tax deadlines may differ from federal deadlines - always verify with your state's tax authority
- Extensions vs. Payment: Filing extensions do not extend the time to pay taxes owed - penalties and interest may apply
Planning Tips
- Set Calendar Reminders: Add these dates to your business calendar with 1-2 week advance warnings
- Maintain Organized Records: Keep receipts, invoices, and financial documents organized throughout the year
- Review Quarterly: Assess your tax situation each quarter to avoid year-end surprises
- Professional Guidance: Complex tax situations require professional assistance - don't hesitate to consult with MBN & Company
Stay Compliant with MBN & Company
Tax compliance doesn't have to be overwhelming. With over 50 years of experience, MBN & Company can help you navigate these deadlines and optimize your tax strategy throughout the year. Contact us today to discuss your specific tax planning needs and ensure you never miss a critical deadline.
