October 2024
October 10:
Deadline for employees who earned more than $20 in tip income in September 2024 to report this income to their employers
October 15:
- Medicare Open Enrollment begins today through December 7th
- Final extended deadline to file individual tax returns for the year 2023 (Form 1040)
- Deadline for taxpayers who earned $69,000 or less in adjusted gross income (AGI) for tax year 2023 to use Free File to prepare and file their returns
- Monthly FICA and NYS-1 Due Today
October 21:
Sales tax return due for monthly filers
October 31:
Employer’s quarterly combined withholding, wage reporting and unemployment insurance return due
Employer’s quarterly MCTMT return due
November 2024
November 12:
Deadline for employees who earned more than $20 in tip income in October to report this income to their employers
November 15:
Monthly FICA and NYS-1 Due Today
November 20:
Sales tax return due for monthly filers
December 2024
December 7:
Medicare Open Enrollment Ends Today
December 10:
Deadline for employees who earned more than $20 in tip income in November 2024 to report this income to their employers
December 16:
- Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
- Monthly FICA and NYS-1 Due Today
December 20:
- Sales tax return due for quarterly filers
- Sales tax return due for monthly filers
December 31st:
BOI Reports Must be Filed
Our 2025 Tax Calendar is tentative while we wait for all the new 2025 due dates to be posted
January 2025
Jan. 11:
Deadline for employees who earned more than $20 in tip income in December 2023 to report this income to their employers on Form 4070
Jan. 16:
- Deadline to pay the fourth-quarter estimated tax payment for the tax year 2023
- Monthly FICA and NYS-1 Due Today
Jan. 20:
Sales tax return due for monthly filers
Jan. 31:
- IRS begins accepting 2023 tax returns today
- Employer’s quarterly MCTMT return due
- Employer’s quarterly combined withholding, wage reporting and unemployment insurance return due
- Deadline for employers to mail out W-2 Forms to their employees
February 2025
Feb. 1:
- Deadline for businesses to furnish 1099 Forms reporting non-employee compensation, bank interest, dividends, and distributions from a retirement plan
- Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds, or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC, if the sender is reporting payments in boxes 8 or 14
- Deadline for catching up on unpaid fourth-quarter estimated taxes without additional penalties by filing 2023 tax returns
Feb. 12: Deadline for employees who earned more than $20 in tip income in January 2024 to report this income to their employers
Feb. 15: Monthly FICA and NYS-1 Due Today
Feb. 20: Sales tax return due for monthly filers
Feb. 28: Employers must have filed Form 1095-C by today
March 2025
March 1: Deadline for businesses to mail Forms 1099 and 1096 to the IRS
March 2: Deadline for farmers and fishermen to file individual income tax returns
March 11: Deadline for employees who earned more than $20 in tip income in February 2024 to report this income to their employers
March 15:
- Monthly FICA and NYS-1 Due Today
- Deadline for corporate tax returns (Forms 1120, 1120-A, and 1120-S) for tax year 2023, or to request an automatic six-month extension of time to file (Form 7004) for corporations that use the calendar year as their tax year
- Deadline for filing partnership tax returns (Form 1065) or to request an automatic five-month extension of time to file (Form 7004)
- Partnership, limited liability company, and limited liability partnership filing fee due for calendar year filers
March 20:
- Sales tax return due for quarterly filers
- March 20: Sales tax return due for monthly filers
- March 20: Sales tax return due for annual filers
March 31: Deadline for businesses to e-file Forms 1099 and 1096 to the IRS, except Form 1099-NEC
April 2025
April 10: Deadline for employees who earned more than $20 in tip income in March 2024 to report this income to their employers
April 15:
- Deadline to file individual tax returns (Form 1040) and fiduciary returns for the tax year 2023 or to request an automatic extension (Form 4868) for an extra six months to file your return, and for payment of any tax due
- Deadline for household employers who paid $2,200 or more in wages in 2023 to file Schedule H for Form 1040
- Deadline for first-quarter estimated tax payments for the 2023 tax year
- Monthly FICA and NYS-1 Due Today
April 21: Sales tax return due for monthly filers
May 2025
May 2:
- Employer’s quarterly MCTMT return due
- Employer’s quarterly combined withholding, wage reporting and unemployment insurance return due
May 10: Deadline for employees who earned more than $20 in tip income in April 2024 to report this income to their employers
May 15: Monthly FICA and NYS-1 Due Today
May 20: Sales tax return due for monthly filers
June 2025
June 10: Deadline for employees who earned more than $20 in tip income in May 2024 to report this income to their employers
June 17:
- Deadline for second-quarter estimated tax payments for the 2024 tax year
- Deadline for U.S. citizens living abroad to file individual tax returns or file Form 4868 for an automatic four-month extension
- Monthly FICA and NYS-1 Due Today
June 20:
- Sales tax return due for quarterly filers
- Sales tax return due for monthly filers
July 2025
July 10:
Deadline for employees who earned more than $20 in tip income in June 2024 to report this income to their employers
July 15:
Monthly FICA and NYS-1 Due Today
July 21:
Sales tax return due for monthly filers
August 2025
August 1:
- Employer’s quarterly MCTMT return due
- Employer’s quarterly combined withholding, wage reporting and unemployment insurance return due
August 12:
Deadline for employees who earned more than $20 in tip income in July 2024 to report this income to their employers
August 15:
Monthly FICA and NYS-1 Due Today
August 20:
Sales tax return due for monthly filers
September 2025
September 11:
Deadline for employees who earned more than $20 in tip income in August 2024 to report this income to their employers
September 16:
- Deadline for third-quarter estimated tax payments for the 2024 tax year
- Final deadline to file partnership returns and corporate tax returns for the tax year 2023, if an extension was requested
- Monthly FICA and NYS-1 Due Today
September 22nd:
- Sales tax return due for quarterly filers
- Sales tax return due for monthly filers
September 30:
Fiduciary returns due for calendar year taxpayers who requested an automatic 5 and 1/2 month extension to file
October 2025
October 10:
Deadline for employees who earned more than $20 in tip income in September 2024 to report this income to their employers
October 15:
- Medicare Open Enrollment begins today through December 7th
- Final extended deadline to file individual tax returns for the year 2023 (Form 1040)
- Deadline for taxpayers who earned $69,000 or less in adjusted gross income (AGI) for tax year 2023 to use Free File to prepare and file their returns
- Monthly FICA and NYS-1 Due Today
October 21:
Sales tax return due for monthly filers
October 31:
Employer’s quarterly combined withholding, wage reporting and unemployment insurance return due
Employer’s quarterly MCTMT return due
November 2025
November 12:
Deadline for employees who earned more than $20 in tip income in October to report this income to their employers
November 15:
Monthly FICA and NYS-1 Due Today
November 20:
Sales tax return due for monthly filers
December 2025
December 7:
Medicare Open Enrollment Ends Today
December 10:
Deadline for employees who earned more than $20 in tip income in November 2024 to report this income to their employers
December 16:
- Corporation tax (New York C corporation and New York S corporation) estimated tax payments due for calendar year filers
- Monthly FICA and NYS-1 Due Today
December 22:
- Sales tax return due for quarterly filers
- Sales tax return due for monthly filers
December 31st:
BOI Reports Must be Filed
