April 15
Individuals file a 2024 income tax return (Form 1040) and pay any tax due. If not able to file, file form 4868 to request an automatic six month extension. If tax is due, it must be paid with the Form 4868.
First quarter estimate is due for 2025 for individuals that pay estimated taxes.
Corporations file a 2024 calendar year tax return (Form 1120) and pay any tax due. If not able to file, file Form 7004 to request an automatic six month extension.
Corporations deposit the first installment of estimated income tax for 2025.
April 30
Non-farm employers file Form 941 for the first quarter to report Social Security, Medicare, and withholding.
June 16
Second quarter estimate is due for 2025 for individuals that pay estimated taxes.
Corporations deposit the second installment of estimated income tax for 2025.
July 31
Non-farm employers file Form 941 for the second quarter to report Social Security, Medicare, and withholding.
Form 5500 is due for all employers that maintain an employee benefit plan such as a pension plan.
If not able to file, file form 5588 to request an automatic two and a half-month extension.
To view the spring 2025 issue of Partners magazine in its entirety, click here.
