Tax Due Dates.
October 2025
October 10 – Individuals: Report September tip income of $20 or more to employers (Form 4070).
October 15 – Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for September if the monthly deposit rule applies.
October 15 – Calendar-year C corps: Make 2024 retirement plan contributions if an extension was filed.
October 15 – Calendar-year C corps: File 2024 tax return (Form 1120) and pay any tax due.
October 15 – Individuals: File 2024 gift tax return (Form 709), and pay any tax, interest, and penalties due (if extended).
October 15 – Individuals: Make 2024 SEP contributions (if extended).
October 15 – Individuals: File 2024 income tax return (Form 1040 or 1040-SR) if an extension was filed.
October 15 – Calendar-year bankruptcy estates: File 2024 tax return (Form 1041) and pay any tax due.
October 31 – Employers: Report Q3 2025 taxes (Form 941) and pay tax due if deposits were missed or incomplete.
November 2025
November 10 – Individuals: Report October tip income of $20 or more to employers (Form 4070).
November 10 – Employers: Report Q3 2025 taxes (Form 941) if deposits were made on time and in full.
November 17 – Exempt organizations: File 2024 return (Form 990, 990-EZ, or 990-PF) if an extension was filed. Pay any tax due.
November 17 – Employers: Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
November 17 – Employers: Deposit Social Security, Medicare, and withheld income taxes for October if the monthly deposit rule applies.
December 2025
December 10 – Individuals: Report November tip income of $20 or more to employers (Form 4070).
December 15 – Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
December 15 – Employers: Deposit Social Security, Medicare, and withheld income taxes for November if the monthly deposit rule applies.
December 15 – Calendar-year corporations: Pay Q4 2025 estimated income taxes (Form 1120-W).
