April 10
Individuals: Reporting March tip income of $20 or more to employers (Form 4070).
April 15
Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) or filing for an automatic six-month extension (Form 4868), and paying any tax due.
Individuals: Paying the first installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Individuals: Making 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).
Individuals: Making 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).
Individuals: Filing a 2024 gift tax return (Form 709) or filing for an automatic six-month extension (Form 8892), and paying any gift tax due. Filing for an automatic six-month extension (Form 4868) to extend both Form 1040 and, if no gift tax is due, Form 709.
Household Employers: Filing Schedule H, if wages paid equal $2,300 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return.
Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
Trusts and Estates: Filing an income tax return for the 2024 calendar year (Form 1041) or filing for an automatic five-and-a-half month extension to October 1 (Form 7004), and paying any income tax due.
Corporations: Filing a 2024 income tax return (Form 1120) or filing for an automatic six-month extension (Form 7004), and paying any tax due.
Corporations: Paying the first installment of 2025 estimated income taxes.