January 2025
- Jan 15:
- 4th Quarter 2024 Estimated Tax Payments Due (1040-ES, 1120-W for corporations)
February 2025
- Feb 1:
- 1099-NEC Forms Due to Recipients (For non-employee compensation)
- W-2 Forms Due to Employees
- Feb 28:
- 1099-MISC, 1099-DIV, 1099-INT, and other 1099 Forms (If filing by paper)
- W-3 Forms Due to SSA (If filing by paper)
March 2025
- Mar 15:
- 1120-S (S-Corporation) and 1065 (Partnership) Tax Returns Due
- Form 2553 Election by a Small Business Corporation Due (If electing S-Corp status for the first time)
- Last day to request a 6-month extension for S-Corporations and Partnerships
- Mar 31:
- Electronic Filing of 1099s Due (If not filed by paper in February)
April 2025
- Apr 15:
- 1040 Individual Income Tax Returns Due
- 1120 (Corporation) Tax Returns Due
- First Quarter 2025 Estimated Tax Payments Due (1040-ES, 1120-W)
- Last day to request a 6-month extension for individuals and corporations (Forms 4868 for individuals, 7004 for corporations)
- Apr 15:
- Maryland Personal Property Tax Returns Due (Required for businesses in Maryland to report their assets)
- Maryland Annual Report and Personal Property Return due to the Maryland Department of Assessments and Taxation (SDAT).
June 2025
- Jun 15:
- Second Quarter 2025 Estimated Tax Payments Due
September 2025
- Sep 15:
- Extended Deadline for 1120-S and 1065 Returns
- Third Quarter 2025 Estimated Tax Payments Due
October 2025
- Oct 15:
- Extended Deadline for 1040 Individual Income Tax Returns
- Extended Deadline for 1120 Corporation Tax Returns
November 2025
- Nov 15:
- Maryland Annual Employer Withholding Reconciliation Report (MW508) due for businesses
December 2025
- Dec 15:
- Fourth Quarter 2025 Estimated Tax Payments Due
This covers federal deadlines for 1040s, 1120s, 1065s, and Maryland-specific deadlines like the Annual Statement and Personal Property Tax Return.