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2025 Tax Calendar

Key federal deadlines and Washington State B&O tax due dates for business owners and high-net-worth individuals.

Federal Deadline
WA State Deadline

January

15Federal

Q4 Estimated Tax Payment Due

Final estimated tax payment for the previous tax year.

31Federal

W-2 and 1099-NEC Deadline

Deadline to issue forms to employees and independent contractors.

31State

WA State B&O Tax Due (Annual/Q4)

Annual and Q4 filers must submit Washington State Department of Revenue returns.

March

15Federal

S-Corp and Partnership Returns Due

Form 1120-S and Form 1065 due, or file for a 6-month extension.

April

15Federal

Individual Tax Returns Due

Form 1040 due or file for an automatic 6-month extension.

15Federal

C-Corp Returns Due

Form 1120 due for calendar-year C-Corporations.

15Federal

Q1 Estimated Tax Payment Due

First estimated tax payment for the current tax year.

30State

WA State B&O Tax Due (Q1)

Quarterly filers must submit Q1 Washington State returns.

June

16Federal

Q2 Estimated Tax Payment Due

Second estimated tax payment for the current tax year.

July

31State

WA State B&O Tax Due (Q2)

Quarterly filers must submit Q2 Washington State returns.

September

15Federal

Extended S-Corp & Partnership Returns Due

Final deadline for entities that filed extensions in March.

15Federal

Q3 Estimated Tax Payment Due

Third estimated tax payment for the current tax year.

October

15Federal

Extended Individual Returns Due

Final deadline for individuals who filed extensions in April.

15Federal

Extended C-Corp Returns Due

Final deadline for calendar-year C-Corporations that filed extensions.

31State

WA State B&O Tax Due (Q3)

Quarterly filers must submit Q3 Washington State returns.

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