Federal Tax Deadlines (2025)
1. Personal Income Tax (Form 1040) Tax Year 2025
- Filing Due Date: April 15, 2026
- Extension: File Form 4868 by April 15, 2026, for an automatic 6-month extension (to October 15, 2026). Note: Extension to file does not extend time to pay taxes due
- Estimated Tax Payments (Form 1040-ES):
- 1st Quarter: April 15, 2025
- 2nd Quarter: June 15, 2025
- 3rd Quarter: September 15, 2025
- 4th Quarter: January 15, 2026
2. Business Income Tax
a. Corporations (Form 1120)
- Filing Due Date: April 15, 2026 (calendar year)
- For fiscal year: 15th day of the 4th month after year-end
- Exception: Fiscal year ending June 30: due 15th day of the 3rd month after year-end
- Extension: File Form 7004 for a 6- or 7-month extension (7 months for June 30 year-end)
- Estimated Tax Payments (Form 1120-W):
- 1st Installment: April 15, 2025
- 2nd Installment: June 15, 2025
- 3rd Installment: September 15, 2025
- 4th Installment: December 15, 2025
b. Partnerships (Form 1065)
- Filing Due Date: March 15, 2026 (calendar year)
- For fiscal year: 15th day of the 3rd month after year-end
- Extension: File Form 7004 for a 6-month extension.
c. S Corporations (Form 1120-S)
- Filing Due Date: March 15, 2026 (calendar year)
- For fiscal year: 15th day of the 3rd month after year-end
- Extension: File Form 7004 for a 6-month extension.
3. Payroll Taxes
a. Quarterly Payroll Tax Returns (Form 941)
- Due Dates: Last day of the month following the end of each quarter:
- Q1: April 30, 2025
- Q2: July 31, 2025
- Q3: October 31, 2025
- Q4: January 31, 2026
- Deposit Schedules: Monthly or semiweekly, depending on prior tax liability. If $100,000 or more is accumulated on any day, deposit is due next business day
b. Annual Payroll Tax Returns
- Form 940 (FUTA): January 31, 2026 (for 2025)
- Form 943 (Farm Workers): January 31, 2026
- Form 944 (Small Employers): January 31, 2026
- Form 945 (Nonpayroll Withholding): January 31, 2026
4. Information Returns
- Form W-2 to Employees: January 31, 2026
- Form W-2 to SSA: February 2, 2026 (with Form W-3)
- Form 1099-NEC: February 2, 2026
- Other Form 1099s (paper): March 2, 2026
- Other Form 1099s (e-file): March 31, 2026
Ohio State Tax Deadlines (2025)
1. Personal Income Tax (IT 1040)
- Filing Due Date: April 15, 2026[2]
- Extension: If you file a federal extension (Form 4868), you automatically receive an extension to October 15, 2026, for Ohio IT 1040 and SD 100[4].
- Important: Extension to file does not extend time to pay. Interest accrues on unpaid tax after April 15, 2026.
- Estimated Tax Payments:
- 1st Quarter: April 15, 2025
- 2nd Quarter: June 17, 2025
- 3rd Quarter: September 16, 2025
- 4th Quarter: January 15, 2026
2. Business Income Tax
a. Municipal Net Profit Tax (MNP 10)
- Filing Due Date: 15th day of the 4th month after the end of the taxable year (April 15, 2026, for calendar year filers)
- Extension: With granted extension, due 15th day of the 11th month after year-end
b. Commercial Activity Tax (CAT)
- Annual Return: May 10, 2025
- Quarterly Returns: May 10, August 10, November 10, February 10
3. Payroll/Withholding Taxes
- IT 501 (Quarterly): April 30, July 31, October 31, January 31
- IT 501 (Monthly): 15th day of the following month
- IT 3 (Annual Reconciliation): January 31, 2026
- W-2/1099R (Annual): January 31, 2026
4. Sales and Use Tax
- Monthly Returns: 23rd day of the following month
- Quarterly Returns: April 23, July 23, October 23, January 23
- Semi-Annual Returns: July 23, 2025 (for January–June 2025 period) January 23, 2026 (for July through December 2025 period)
Additional Notes
- If a due date falls on a weekend or legal holiday, the due date is the next business day for both federal and Ohio taxes
- For federal due dates, see also IRC §6072 for statutory requirements
- For Ohio, if you file a federal extension, you must check the box on your Ohio return and include a copy of your IRS extension