Key Tax Deadlines for Individuals
Depending on your tax situation and what kind of filer you are, there are different tax dates to be aware of. Below are the important tax dates and deadlines for individual filers, including those who are retired, an employee, or self-employed.
Fourth Quarter Estimated Tax Payments Due for 2025
For self-employed individuals or those with other income without tax withholding.
Estimated Launch of Tax Season 2025
The IRS has not yet announced an official tax year 2025 start date, but the agency typically starts accepting and processing income tax returns in late January.
Deadline for Employers to Send W-2 Forms
Employers must send W-2 tax forms no later than this date (you still might receive yours in early February).
Deadline to Send Certain 1099 Tax Documents
This is also the deadline to send certain 1099 tax forms, including Form 1099-NEC, which reports self-employment income from side hustles or freelance work. You might also receive a Form 1099-MISC if you received income from interest or dividends, rents, royalties, or prize winnings.
Deadline to Reclaim Your Exemption from Withholding
This applies if you claim an exemption from your employer withholding taxes from your paycheck on your Form W-4. To remain exempt from withholding, you must give your employer a new Form W-4 by this date every year.
Due Date to Take the 2025 Required Minimum Distribution
From your retirement account if you turned 73 during the previous year (2025).
Tax Day - Tax Filing Deadline
The deadline to file or e-file your individual federal income tax return.
Deadline for Most State Tax Returns
Though there are some exceptions for certain states.
Deadline to Request a Tax Extension
By filing Form 4868 and to pay any taxes due from tax year 2025 (even if you are requesting an extension).
Deadline to Make HSA and IRA Contributions
For tax year 2025.
Estimated Tax Payments Due
For the first quarter of 2026.
Second Quarter Estimated Tax Payments Due for 2026
Quarterly estimated tax payment deadline for self-employed individuals.
Third Quarter Estimated Tax Payments Due for 2026
Quarterly estimated tax payment deadline for self-employed individuals.
Extended Deadline to File Your 2025 Income Tax Return
If you requested a tax extension.
Due Date to Take the 2026 Required Minimum Distribution
From your retirement plan for those 73 and older.
Fourth Quarter Estimated Tax Payments Due for 2026
Final quarterly estimated tax payment for tax year 2026.
If you'd like a complete picture of all the 2026 tax calendar due dates, check out IRS Publication 509
(If the publication is not updated for 2026 yet, check back soon!)