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Tax Due Dates

JANUARY

                           

January 15        Individuals: Paying the final installment of 2024 estimated taxes, if not paying income tax through

                          withholding (Form 1040-ES)                           

   

January 31        Businesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 15 deadline),

                          Form 1099-NEC and Form W-2G to recipients.

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                          Employers: Providing 2024 Form W-2 to employees. Reporting income tax withholding and FICA taxes for fourth

                          quarter 2024 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and paying any tax

                          due.

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                          Employers: Filing 2024 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.

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FEBRUARY

       

February 18      Businesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8

                          or Box 10 are being reported) to recipients.

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February 28      Businesses: Filing Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline) and

                          Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2024

                          (Electronic filers can defer filing to March 31).

MARCH

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March 17            S Corporations: Filing a 2024 income tax return (Form 1120S) or filing for an automatic six-month extension

                           (Form 4868), and paying any tax due.

 

                           Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B) or requesting an automatic

                           six-month extension (Form 7004).                          

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APRIL

April 15             Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic

                          six-month extension (Form 4868) and paying any tax due.

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                         Individuals: Paying the first installment of 2025 estimated taxes, if not paying income tax through

                          withholding (Form 1040-ES). 

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                         Individuals: Making 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return

                          extension is filed).

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                           Individuals: Making 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax

                          return extension is filed).

             

                         Individuals: Filing a 2024 gift tax return (Form 709) or filing for an automatic six-month extension

                          (Form 8892) and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend

                          both Form 1040 and, if no gift tax is due, Form 709.

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                         Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for

                          Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

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                         Trusts and Estates: Filing an income tax return for the 2024 calendar year (Form 1041) or filing for an

                          automatic five-and-a-half-month extension until October 1 (Form 7004) and paying any income tax due.

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                         Corporations: Filing a 2024 income tax return (Form 1120) or filing for an automatic six-month extension

                          (Form 7004) and paying any tax due.

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                         Corporations: Paying the first installment of 2025 estimated income taxes.​

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MAY

 

May 15               Exempt Organizations: Filing a 2024-calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) or

                          filing for an automatic six-month extension (Form 8868) and paying any tax due.

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                          Small Exempt Organizations (with gross receipts normally of $50,000 or less): Filing a 2024 e-Postcard

                          (Form 990-N), if not filing Form 990 or Form 990-EZ.

JUNE

 

June 16             Individuals: Paying the second installment of 2025 estimated taxes, if not paying income tax through

                          withholding (Form 1040-ES).

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                         Corporations: Paying the second installment of 2025 estimated income taxes.

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                         Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

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                         Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for

                         Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

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JULY

 

July 31               Employers: Filing a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting

                          an extension.

SEPTEMBER

 

September 15   Individuals: Paying the third installment of 2025 estimated taxes, if not paying income tax through withholding

                          (Form 1040-ES).

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                          Corporations: Paying the third installment of 2025 estimated income taxes.

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                          S Corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic

                          six-month extension was filed.

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                          Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B), if an automatic six-month

                          extension was filed.

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                          Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for

                          Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

OCTOBER

 

October 11       Trusts and Estates: Filing an income tax return for the 2024 calendar year (Form 1041) and paying any tax,

                         interest and penalties due, if an automatic five-and-a-half-month extension was filed.

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October 15       Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and

                         penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a

                         taxpayer living outside the United States).

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                        Individuals: Making contributions for 2024 to certain existing retirement plans or establishing and contributing to a

                        SEP for 2024, if an automatic six-month extension was filed.

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                        Individuals: Filing a 2024 gift tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic

                        six-month extension was filed.

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                        C Corporations: Filing a 2024 income tax return (Form 1120) and paying any tax, interest and penalties due, if an

                        automatic six-month extension was filed.

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                        C Corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic

                        six-month extension was filed.

NOVEMBER

 

November 15    Exempt Organizations: Filing a 2024 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF)

                          and paying any tax, interest and penalties due, if a six-month extension was previously filed.

DECEMBER

 

December 15     Corporations: Paying the fourth installment of 2025 estimated income taxes.

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                          Partnerships: Paying the fourth installment of 2025 estimated income taxes.

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                          Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for

                          Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

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December 31     Employers: Establishing a retirement plan for 2025 (generally other than a SIMPLE, a Safe-Harbor 401(k) or

                          a SEP).

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Contact Us              

Manzi & Associates L.L.C.

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855 Turnpike Street

North Andover, MA 01845

 

Tel:    (978) 975-1099

Fax:   (978) 975-0593


Email: info@manziassociates.com​

Hours of Operation          

September  - April

Monday - Friday              8:00AM - 4:30PM

 

May - August

Monday - Thursday        8:00AM - 5:00PM

Friday                                8:00AM - 12:00PM

Members                      
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© 2022 by Manzi & Associates L.L.C.

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