Dates subject to change, pending final approval. Tax Deadlines Occurring in Calendar Year 2025 (for Tax Year 2022 Returns)
Individual tax returns (Forms 1040, 1040NR, 1040A, and 1040EZ)
First deadline is April 15, 2025.
Extended deadline is October 16, 2025.
Partnership returns (Form 1065)
First deadline is March 17, 2025 (note change of deadline).
Extended deadline is September 15, 2025.
Trust and Estate income tax returns (Form 1041)
First deadline is April 15, 2025.
Extended deadline is October 2, 2025
Note change: extensions for fiduciary returns are now five and a half months instead of five months.
C-Corporation returns (Form 1120)
First deadline is April 15, 2025 for corporations on a calendar year (note change of deadline).
Extended deadline is October 15, 2025 (note change of deadline, corporations are now permitted a six-month automatic extension).
For corporations on a fiscal year other than a calendar year, the first deadline is the 15th day of the fourth month following the end of the corporation’s fiscal year.
EXCEPTION: for corporations with a fiscal year from July 1 to June 30, the first deadline will remain September 15th (which is the 15th day of the third month following the end of the fiscal year) and the extended deadline will remain February 15 (five months after the first deadline) through fiscal year ending June 30, 2026.
S-Corporation returns (Form 1120S)
First deadline is March 17, 2025 for corporations on a calendar year (note there is no change of deadline).
Extended deadline is September 15, 2025.