| January 18 | For individuals, the final installment of 2024 estimated income tax is due. |
| January 31 | Employers' annual and quarterly payroll tax returns are due. Employers must provide Forms W-2 to employees. For businesses, Forms 1099 must be provided to recipients. Also, for employers, Forms W-2 must be filed with Social Security Administration. |
| February 28 | For businesses, Forms 1099 must be filed with IRS. |
| March 15 | Corporate income tax returns are due for those with a calendar year-end, or for corporations wishing to obtain an extension of time to file their income tax return, the extension request is due. |
| April 15 | For individuals, corporations with a calendar year-end, estates, and trusts, the first installment of estimated income tax is due for 2025. Individual income tax returns are due, or for those wishing to obtain an extension of time to file, the extension request is due. Income tax returns for estates and trusts are due, or for those wishing to obtain an extension of time to file, the extension request is due. |
| May 2 | Employers' quarterly payroll tax returns are due. |
| May 16 | Corporate Franchise Tax returns are due, or for those wishing to obtain an extension of time to file, the extension request is due. For exempt organizations, the Annual Information Return is due. |
| June 15 | For individuals, corporations with a calendar year-end, estates, and trusts, the second installment of estimated income tax is due for 2025. |
| September 15 | For individuals, corporations with a calendar year-end, estates, and trusts, the third installment of estimated income tax is due for 2025. |
| December 15 | For corporations with a calendar year-end, estates, and trusts, the fourth installment of estimated income tax is due for 2025. |
