What are the key federal tax filing and extension due dates for 2024 tax returns?
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For the 2024 tax year (returns filed in 2025), the key federal tax filing and extension due dates are as follows:
1. Individual Income Tax Returns (Form 1040)
- Regular Due Date: April 15, 2025
- This is the deadline to file your 2024 Form 1040, pay any tax due, or request an extension.
- If you live in Maine or Massachusetts, the deadline is April 17, 2025, due to state holidays.
- Taxpayers in federally declared disaster areas may have additional time to file.
- Extension to File: If you need more time to file, you can request an automatic 6-month extension by filing Form 4868 by April 15, 2025. This extends your filing deadline to October 15, 2025. However, any tax owed is still due by April 15, 2025.
2. Estimated Tax Payments (Individuals)
- 1st Quarter (Jan 1 – Mar 31): April 15, 2025
- 2nd Quarter (Apr 1 – May 31): June 16, 2025 (since June 15 is a Sunday)
- 3rd Quarter (Jun 1 – Aug 31): September 15, 2025
- 4th Quarter (Sep 1 – Dec 31): January 15, 2026
3. Partnerships (Form 1065) and S Corporations (Form 1120-S)
- Due Date: March 17, 2025 (March 15 is a Saturday)
- Extension: File Form 7004 by the due date for a 6-month extension (to September 15, 2025).
4. C Corporations (Form 1120)
- Due Date: April 15, 2025 (for calendar year filers)
- For corporations with a fiscal year ending June 30, the due date is September 15, 2025.
- Extension: File Form 7004 by the due date for a 6- or 7-month extension, depending on the fiscal year end.
5. Trusts and Estates (Form 1041)
- Due Date: April 15, 2025 (for calendar year filers)
- Extension: File Form 7004 by the due date for a 5½-month extension (to September 30, 2025).
6. Exempt Organizations (Form 990 Series)
- Due Date: May 15, 2025 (for calendar year filers)
- Extension: File Form 8868 by the due date for a 6-month extension (to November 17, 2025, since November 15 is a Saturday).
7. Gift Tax Returns (Form 709)
- Due Date: April 15, 2025
- Extension: File Form 8892 by the due date for a 6-month extension.
8. Employment Tax Returns (Form 941, 943, 944, 945)
- Quarterly Due Dates (Form 941):
- 1st Quarter: April 30, 2025
- 2nd Quarter: July 31, 2025
- 3rd Quarter: October 31, 2025
- 4th Quarter: January 31, 2026
9. Information Returns (e.g., Forms W-2, 1099)
- W-2 to SSA and Recipients: January 31, 2025
- 1099-NEC to IRS and Recipients: January 31, 2025
- Other 1099s to IRS: February 28, 2025 (paper) or March 31, 2025 (e-file)
10. Special Notes
- If a due date falls on a weekend or legal holiday, the deadline is extended to the next business day.
- Taxpayers in federally declared disaster areas may have different deadlines as announced by the IRS.
These are the primary federal deadlines for 2024 tax returns. Extensions to file do not extend the time to pay any tax due. Penalties and interest may apply to late payments.
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