2024 US Income Tax – Important Dates for 2025

✅ 15 April 2025

• Initial due date for 2024 Individual Income Tax Returns and State Tax Returns for taxpayers residing in the US.
  
  
• All outstanding tax due for the 2024 calendar year must be paid by this date regardless of residence. There are no extensions for paying taxes. Interest begins accruing on unpaid tax from this date.
  
  
• Form 4868 may be submitted to request a six-month extension to file.
  
  
• Most State Tax Return extensions must be filed by this date.
  
  
• Initial due date for 2024 Estate, Domestic Trust, and Partnership Tax Returns.
  
  
• First estimated tax payment due for 2025 (Individual, Trust, Estate, and Corporate).
  
  
• Due date for filing FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” for taxpayers residing in the US. This form is separate from tax returns, but its filing date can be extended by extending the individual income tax return. Serious penalties apply for late or non-filing.

✅ 16 June 2025

• Automatic extended due date for 2024 Individual Income Tax Returns for taxpayers living outside the US on April 15, 2025. Interest accrues on unpaid taxes from April 15, 2025 until settled.
  
  
• Form 4868 may be submitted to request a four-month extension to file.
  
  
• State Tax Return extensions must be submitted by this date for taxpayers residing outside the US.
  
  
• Second estimated tax payment due for 2025 (Individual, Trust, Estate, and Corporate).
  
  
• Due date for filing FinCEN Form 114 for taxpayers residing outside the US.

✅ 15 July 2025

• Due date for extended 2024 Estate, Domestic Trust, and Partnership Tax Returns.

✅ 15 September 2025

• Final due date for extended 2024 calendar year Corporate Income Tax Returns.
  
  
• Final due date for extended 2024 Foreign Trust Tax Returns for taxpayers residing in the US.
  
  
• Third estimated tax payment due for 2025 (Individual, Trust, Estate, and Corporate).

✅ 15 October 2025

• Final due date for extended 2024 Estate, Domestic Trust, and Partnership Tax Returns, and for Individual Income Tax Returns for taxpayers residing in the US.
  
  
• Due date for individual extension applications requesting further extension to 15 December 2025 for taxpayers residing outside the US on 15 April 2025 (with a timely filed initial extension through October 15).

✅ 15 November 2025

• Final due date for extended 2024 Foreign Trust Tax Returns where the taxpayer resides outside the US.

✅ 15 December 2025

• Final due date for extended 2024 Individual Income Tax Returns for those living outside the US with timely extensions.
  
  
• Fourth and final estimated tax payment due for 2025 (Corporations only).

✅ 15 January 2026

• Fourth and final estimated tax payment due for 2025 (Individuals, Trusts, and Estates).

For the comprehensive view of all of our US Tax Services, visit the US Private Client page.

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