US Tax Filling Deadlines and Important Dates
Posté le 4 septembre 2025 dans Bookkeeping par Isidore Monzongoyi.

You are required to furnish the payee statements by January 31 and file with the IRS by February 28 (March 31, if filing electronically). Do not use Form 1099-MISC to report employee business expense reimbursements. For more information, see theGeneral Instructions for Forms W-2 and W-3, and Pub.
Tax Time Guide: IRS enhances Where’s My Refund? tool for 2024 filing season
This $1,000 threshold determines the legal requirement to pay estimated taxes quarterly. The deadline for Form 1040 submission and payment of outstanding tax liability coincide. A taxpayer who files on time but fails to pay faces a failure-to-pay penalty. This penalty is 0.5% of the unpaid taxes per month, capped at 25% of the liability. We clarify the deadlines for filing returns, making payments, and requesting extensions across all taxpayer types.

January 27, 2025

The IRS often postpones the tax filing and payment deadline for taxpayers who live in or have Payroll Taxes a business within a federally declared disaster area. 1099 forms are an essential component of tax compliance for businesses. They report payments to non-employees, such as contractors, freelancers, and vendors. Missing these deadlines can result in significant penalties, so staying organized and informed is critical. You will be charged interest on any amount not paid by the regular due date until the date the tax is paid. ” in the Instructions for Form 1040 (and Form 1040-SR) and the instructions in Form 4868.
When are taxes due? Tax deadlines for 2024 and 2025

Be sure to report each payment in the proper box because the IRS uses this information to determine whether the recipient has properly reported the payment. Direct File – Prepare and file your taxes online – for free bookkeeping – directly with the IRS. The IRS notes that if April 15 falls on a weekend or legal holiday, the filing deadline shifts to the next business day.

- All notices will be added to Individual Online Account so taxpayers receiving a specific letter can see it.
- If the attorney fails to provide its TIN, the attorney may be subject to a penalty under section 6723 and its regulations, and you must backup withhold on the reportable payments.
- For more information about extensions, see Get an extension to file your tax return, What is the due date of my federal tax return or am I eligible to request an extension?
- You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.
- If you miss the deadline, the penalty ranges from $60 to $310 per form.
You should make every effort to ensure that you have the correct type of number reported in the correct format. If you use Form 1099-NEC to report sales totaling $5,000 or more, then you are required to tax filing file Form 1099-NEC with the IRS by January 31. To ease statement furnishing requirements, Copies 1, B, and 2 have been made fillable online in a PDF format available at IRS.gov/Form1099MISC and IRS.gov/Form1099NEC. You can complete these copies online for furnishing statements to recipients and for retaining in your own files.















