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Dates To Remember for this Quarter

This tax calendar has the due dates that most taxpayers will find useful. Employers and persons who pay excise taxes also should use the Employer's Federal Tax Calendar and the Federal Excise Tax Calendar.

Fiscal-year taxpayers - If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. These changes are described under Fiscal-Year Taxpayers.

If you prefer to save the following tax dates within the Microsoft Outlook Calendar, please click the download link below. Then simply import the file into Microsoft Outlook by selecting "Import an iCalendar (.ics) or vCalendar file (.vcs)" and enjoy all of this year's Small Business Tax Events on your PC.
Download The IRS 2025 Outlook Tax Calendar* | Verify this Download

General Federal Tax Calendar:

2nd Quarter 2025

The second quarter of a calendar year is made up of April, May, and June.

April 1:

Deadline for RMD: You have until this date to take your first required distribution from your requirement account if you turn 73 in 2024. ( intuit.com )

April 10:

Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. See Pub. 531 for more information on how to report tips to your employer. ( irs.gov )

April 15:

Individuals. File a 2024 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15.

If you're not paying your 2025 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2025 estimated tax. Use Form 1040-ES. For more information, see Pub. 505. ( irs.gov )

Household employers. If you paid cash wages of $2,700 or more in 2024 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you're required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2023 or 2024 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926. ( irs.gov )

Corporations. File a 2024 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

Deposit the first installment of estimated income tax for 2025. ( irs.gov )

Deadline for IRA and HSA contributions: This is the last day to contribute to your IRA or HSA for the previous tax year. ( intuit.com )

Tax day: Deadline for individuals to file their tax returns. It's also the deadline to file Form 4868 to request a tax filing deadline extension. ( intuit.com )

May 12:

Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information on how to report tips to your employer. ( irs.gov )

June 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. ( irs.gov )

June 16:

Individuals. If you're a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15.

However, if you're a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide. ( irs.gov )

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 second installment date for estimated tax in 2025. For more information, see Pub. 505. ( irs.gov )

Corporations. Deposit the second installment of estimated income tax for 2025.

The information in this tax calendar comes from the Internal Revenue Service Publication 509.

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