Overview
- Employers must deliver W-2s and most 1099s by February 2 because the January 31 deadline shifts to the next business day.
- The standard filing and payment deadline is April 15, and Form 4868 extends only the filing date to October 15, not the payment due.
- The final quarterly estimated tax payment for 2025 was due January 15 for taxpayers without withholding.
- Taxpayers who claimed exemption from withholding must file a new Form W-4 by February 16 to maintain that exemption.
- Required minimum distributions are due April 1 for those who turned 73 in 2025, and partnerships and S corporations generally file by March 15 with calendar-year C corporations due April 15.