Upcoming Tax Deadlines

September

Day

11 Employees Who Work for Tips – If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

15 Corporations – Deposit the third installment of estimated income tax for 2025.

15 S Corporations – File a 2024 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 17, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).

15 Partnerships – File a 2024 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 17, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).

15 Individuals – Make a payment of your 2025 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2025. For more information, see Pub. 505.

October

Day

10 Employees Who Work for Tips – If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

15 Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 15, earlier.

15 Individuals – If you have an automatic 6-month extension to file your income tax return for 2024, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.

November

Day

10 Employees Who Work for Tips – If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.