Distribute Form W-2 to employees.

File Form 1040 if no fourth-quarter estimated tax payment was made.

File Form 1096 if submitting paper 1099 forms.

File Form 941 for Q4 2024.

File Form 944 for small employers with annual tax liability under $1,000.

Furnish Form 1099-NEC to contractors.

Submit Form 720 for quarterly excise tax.

Submit Form 940 for the annual FUTA tax return.

Submit Form 943 for agricultural workers.

Submit Form W-3 to the SSA.

File Form RT-6 for Q4 2024.

If opting for installment payments, ensure the first installment is paid by this date.

Pay any outstanding reemployment tax liabilities.

Farmers and Fishermen: File 2024 tax return and pay any tax due (if no estimated payment made by Jan 15)

1065 Partnership tax filing

1120-S (S Corp); provide Schedule K-1 tax filing

Tax extensions for partnerships and S Corps

File 1040 tax return

1040 Tax extension deadline

Quarter 1 1040-ES Payment

IRA & HSA contributions

1120 for C corporation

File Form 1040 for individuals.

File Form 941 for Q1 2025.

Make Form 1040-ES estimated tax payment for Q1 2025.

Submit Form 1120 for C Corporations.

File Form RT-6 for Q1 2025.

If opting for installment payments, ensure the first installment is paid by this date.

Pay any outstanding reemployment tax liabilities.

Disaster relief deadline for Florida residents affected by storms (postponed deadlines from Jan–Apr)

Quarter 2 1040-ES Payment

File Form 941 for Q2 2025.

File Form RT-6 for Q2 2025.

If opting for installment payments, ensure the first installment is paid by this date.

Pay any outstanding reemployment tax liabilities.

Tax Extension deadline ends for Partnerships & S Corps

Quarter 3 1040-ES Payment

Tax extension deadline ends for Individual (1040) and C Corp (1120) returns

File Form 941 for Q3 2025.

File Form RT-6 for Q3 2025.

If opting for installment payments, ensure the first installment is paid by this date.

Pay any outstanding reemployment tax liabilities.

Quarter 4 1040-ES Payment

File Form 1040 if no fourth-quarter estimated tax payment was made.

File Form 1096 if submitting paper 1099 forms.

File Form 941 for Q4 2025.

File Form 944 for small employers with annual tax liability under $1,000.

Submit Form 720 for quarterly excise tax.

Submit Form 940 for the annual FUTA tax return.

Submit Form 943 for agricultural workers.

File Form RT-6 for Q4 2025.

If opting for installment payments, ensure the first installment is paid by this date.

Pay any outstanding reemployment tax liabilities.