2013 Federal Income Tax Estimator
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Manzi & Associates L.L.C.
Certified Public Accountants
Tax Due Dates
JANUARY
January 15 Individuals: Paying the final installment of 2025 estimated taxes, if not paying income tax through
withholding (Form 1040-ES)
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FEBRUARY
February 2 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.
Employers: Providing 2025 Form W-2 to employees. Reporting income tax withholding and FICA taxes for
fourth quarter 2025 (Form 941). Filing an annual return of federal unemployment taxes (Form 940) and
paying any tax due.
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Employers: Filing 2025 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration.​
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February 17 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.
MARCH
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March 2 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 2025
(Electronic filers can defer filing to March 31).
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March 16 S Corporations: Filing a 2025 income tax return (Form 1120S) or filing for an automatic six-month extension
(Form 4868), and paying any tax due.
Partnerships: Filing a 2025 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 2025 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 2026 estimated taxes, if not paying income tax through
withholding (Form 1040-ES).
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Individuals: Making 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return
extension is filed).
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Individuals: Making 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax
return extension is filed).
Individuals: Filing a 2025 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 2025 calendar year (Form 1041) or filing for an
automatic five-and-a-half-month extension until September 30 (Form 7004) and paying any income tax due.
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Corporations: Filing a 2025 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 2026 estimated income taxes.​
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MAY
May 15 Exempt Organizations: Filing a 2025-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.
JUNE
June 15 Individuals: Paying the second installment of 2026 estimated taxes, if not paying income tax through
withholding (Form 1040-ES).
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Corporations: Paying the second installment of 2026 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 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting
an extension.
SEPTEMBER
September 15 Individuals: Paying the third installment of 2026 estimated taxes, if not paying income tax through
withholding (Form 1040-ES).
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Corporations: Paying the third installment of 2026 estimated income taxes.
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S Corporations: Making contributions for 2025 to certain employer-sponsored retirement plans, if
an automatic six-month extension was filed.
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Partnerships: Filing a 2025 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.
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September 30 Trusts and Estates: Filing an income tax return for the 2025 calendar year (Form 1041) and paying any
tax, interest and penalties due, if an automatic five-and-a-half-month extension was filed.
OCTOBER
October 15 Individuals: Filing a 2025 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 2025 to certain existing retirement plans or establishing and
contributing to a SEP for 2025, if an automatic six-month extension was filed.
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Individuals: Filing a 2025 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 2025 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 2025 to certain employer-sponsored retirement plans, if an
automatic six-month extension was filed.
NOVEMBER
November 16 Exempt Organizations: Filing a 2025 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 2026 estimated income taxes.
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Partnerships: Paying the fourth installment of 2026 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 2026 (generally other than a SIMPLE, a Safe-Harbor 401(k) or
a SEP).
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