2025 Tax Due Dates

Note: For individual NYS filers, the MCTMT form is now incorporated as part of the personal NYS tax return. Due dates are now the same as NYS personal filing due dates for tax returns and estimated taxes. NYS tax due dates can be found here.

Individual Tax Due Dates:

• January 31, 2025: Deadline to send out W-2s and 1099 forms to employees and contractors.
• April 15, 2025: Deadline to file federal income tax returns and pay any taxes owed.
• June 16, 2025: Deadline for second quarterly estimated tax payment.
• September 15, 2025: Deadline for third quarterly estimated tax payment.
• October 15, 2025: Extended deadline to file federal income tax returns if an extension was requested by April 15.
• January 15, 2026: Deadline for fourth quarterly estimated tax payment.

Business Tax Due Dates:

• January 31, 2025: Deadline to send out W-2s and 1099 forms to employees and contractors.
• March 17: S-Corp income tax returns
• April 15, 2025: Deadline to file corporate income tax returns and pay any taxes owed.
• June 16, 2025: Deadline for second quarterly estimated tax payment.
• September 15, 2025: Deadline for third quarterly estimated tax payment.
• October 15, 2025: Extended deadline to file corporate income tax returns if an extension was requested by April 15.
• January 15, 2026: Deadline for fourth quarterly estimated tax payment.

New York State Business Tax Due Dates:

1. March 17, 2025: Deadline to file corporate franchise tax returns and pay any taxes owed.
2. June 16, 2025: Deadline for second quarterly estimated tax payment.
3. September 15, 2025: Deadline for third quarterly estimated tax payment.
4. January 15, 2026: Deadline for fourth quarterly estimated tax payment.

New York City Business Tax Due Dates:

1. March 17, 2025: Deadline to file pass-through entity tax (PTET) returns and pay any taxes owed.
2. June 16, 2025: Deadline for second quarterly estimated tax payment.
3. September 15, 2025: Deadline for third quarterly estimated tax payment.

January 15, 2026: Deadline for fourth quarterly estimated tax payment.

Corporate Transparency Beneficial Ownership Information Report

There is currently an injunction on the requirement to file Beneficial Ownership reports. If the injunction is lifted the filing requirements will be listed here.

Please watch for updates.