April 2025 tax and compliance deadlines

Welcome to the April 2025 tax and compliance deadlines article. You’re nearing the end of busy season, but as everyone knows, tax season is year-round. Along the way, don’t forget about these important deadlines.

In April, it is recommended that you:

• File extensions for individual clients who will not meet the April 15 filing deadline.
• Conduct reviews of your clients’ prior year returns to determine the need for amended returns.
• File extensions for corporate clients that will not meet the April 15 filing deadline.

Key Compliance Dates

Wednesday, April 2—Semiweekly depositors deposit FICA and withheld income tax on wages paid on March 26-28.

Friday, April 4—Semiweekly depositors deposit FICA and withheld income tax on wages paid on March 29-April 1.

Wednesday, April 9—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 2-4.

Thursday, April 10—Tipped employees who received $20 or more in tips during March report them to the employer on Form 4070, Employee’s Report of Tips to Employer.

Friday, April 11—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 5-8.

Tuesday, April 15:

• Individuals: File 2024 returns (Form 1040 or Form 1040-SR) and pay any tax due; alternatively, file for an automatic 6-month extension (Form 4868, Application for Automatic Extension of Time to File U.S. Individual Tax Return) and pay what you estimate you owe in tax to avoid penalties and interest.
• Calendar-year C corporations file 2024 returns on Form 1120; alternatively, file for an automatic 6-month extension (Form 7004).
• Corporations: File a 2024 calendar-year income tax return (Form 1120, U.S. Corporation Income Tax Return) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time to File Certain Income Tax, Information, and Other Returns, and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2025.
• Individuals and calendar-year corporations should pay the first installment of 2025 estimated tax.
• Monthly depositors deposit FICA and withheld income tax for March. 
• If you’re not paying your 2025 income tax through withholding (or won’t pay in enough tax during the year that way), pay the first installment of your 2025 estimated tax. Use Form 1040-ES, Estimated Tax for Individuals.
• Social Security, Medicare, and withheld income tax: If the monthly deposit rule applies, deposit the tax for payments made in March.
• Household employers: If you paid cash wages of $2,300 or more in 2024 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes.

Wednesday, April 16—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 9-11. 

Friday, April 18—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 12-15. 

Wednesday, April 23—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 16-18. 

Friday, April 25—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 19-22. 

Wednesday, April 30—Semiweekly depositors deposit FICA and withheld income tax on wages paid on April 23-25.

Intuit® Accountant Resources

• The April 2025 calendar with filing deadlines and reminders for you and your clients.
• Intuit Tax Guide 2024
• IRS annual inflation adjustments for tax years 2024 and 2025
• Key Tax Facts for 2024