Tax Due Dates
January
DAY
10 Employees Who Work for Tips – If you received $20 or more in tips during December, report them to your employer. See Pub. 531, Reporting Tip Income, for more information on how to report tips to your employer.
15 Individuals – Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or didn’t pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2025 estimated tax payments.
15 Farmers and Fishermen – Pay your estimated tax for 2025 using Form 1040-ES. You have until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If
you don’t pay your estimated tax by January 15, you must file your 2025 return and pay all tax due by March 2, 2026, to avoid an estimated tax penalty.