Here are the current statutory due dates for tax reporting for the 2024 tax year. For calendar year tax returns reporting 2024 information that are due in 2025, the following due dates will apply:

For Fiscal Year Filers:

Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their fiscal tax year.

C Corporation tax returns will be due the 15th day of the fourth month after the end of their fiscal tax year. A special rule to defer the due date change for C Corporations with fiscal years that end on June 30th defers this change until December 31, 2026.

Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends.

It is important to confirm when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.

Estimated Tax Payment Due Dates

Our tax system is a “pay as you go” system, meaning that taxpayers are expected to pay in tax, on at least quarterly basis, for the income they have earned. If there is adequate withholding by employers, then this can be a seamless process. Some taxpayers, especially those with dual incomes, fluctuating income, significant passive income, those who are high earners or self- employed, may find themselves under-withheld at tax time. In addition to a significant tax bill, these taxpayers may also find themselves with an underpayment penalty if estimated payments have not been made.

The due dates for estimated tax payments for 2025 individual tax filers are listed below.

 

If you have any questions about these due dates and the impact on your tax filings, please contact one of our qualified tax professionals.

*Please note: Some of the above due dates are different from standard filing dates due to holidays or weekends.

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