October 2025: Upcoming Tax Due Dates

Sarah B

October 15


Individuals: File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.


Individuals: Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.


Individuals: File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.

Calendar-year bankruptcy estates: File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.


Calendar-year C corporations: File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.


Calendar-year C corporations: Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.


Employers: Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.


Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.


October 31


Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.


November 10


Individuals: Report October tip income of $20 or more to employers (Form 4070).


Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.


November 2025 Newsletter

By Sarah Bolton • November 4, 2025
Our regularly updated newsletter provides timely articles to help you achieve your financial goals. Please come back and visit often. Feature Articles Bonus Depreciation and Other Year-End Tax-Saving Tools for Businesses 5 Smart Tips for Individual Year-End Tax Planning Throwing a Party for Your Workforce? Know the Tax Rules  Tax Tips Make Sure Every Donation Counts Making Tax-Free Gift in 2025 and 2026 Easier Reporting Rules for Some Forms Upcoming Tax Dates

November 2025: Upcoming Tax Due Dates

By Sarah Bolton • November 4, 2025
November 17 Employers: Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies. Employers: Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.  Calendar-year exempt organizations: File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due. December 10 Individuals: Report November tip income of $20 or more to employers (Form 4070).

Easier Reporting Rules for Some Forms

By Sarah Bolton • November 4, 2025
A pesky reporting burden for businesses will be eased by legislation signed into law on July 4. Currently, businesses must issue a Form 1099-MISC to any payee (and to the IRS) when transactions reach $600 in a calendar year. And businesses that pay $600 or more for services rendered by an independent contractor must issue a Form 1099-NEC (Nonemployee Compensation). Beginning with payments made in 2026, the threshold rises from $600 to $2,000 and will be adjusted for inflation in subsequent years. This change simplifies compliance and reduces the risk of penalties for missed 1099 filings. However, businesses must continue to maintain accurate records of all payments.