Medium
2025
January 15
- 4th quarter installment of 2024 estimated income tax is due.
April 18
- Form 38 - Fiduciary Income Tax Return and tax are due for 2024 calendar year-end taxpayers.
- 1st quarter installment of 2025 estimated income tax is due.
April 18
- The 3-year statute of limitations to file an original return to claim a refund of estimated tax or withholding for 2021 income tax return, regardless whether an automatic extension to file was obtained.
June 16
- Important Note: Because June 15 falls on a Saturday and June 16 is a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, June 16.
- 2nd quarter installment of 2025 estimated income tax is due.
September 15
- 3rd quarter installment of 2025 estimated income tax is due.
September 30
- Form 38 - Fiduciary Income Tax Return is due on the same date as the federal return for extended 2025 calendar year-end filer.