Important Tax Dates
Navigating the complexities of tax season is crucial for timely and accurate financial management.This page provides an extensive calendar covering all essential federal and State of Montana tax deadlines, as well as crucial dates specific to our firm. This resource is designed to keep you informed and prepared, ensuring that all materials are submitted on time for a stress-free tax filing experience. Keep this page bookmarked for easy reference and stay on top of your financial obligations with ease.
| Due Date | Action |
|---|---|
| January 10th | Employers: Employees are required to report to you tips of $20 or more earned during December 2024. Use Form 4070 |
| January 16th | Submit your W-2 and/or 1099 information to your assigned Swensen, Phelan & Associates office to guarantee a timely filing of your forms Deposit payroll tax for Dec 2024 if the monthly deposit rule applies Individuals: Pay the final installment of your 2024 estimated tax - use Form 1040-ES or pay online here Farmers and fishermen: Pay your estimated tax for 2024. Use Form 1040-ES or pay online here |
| January 31st | Deposit any FUTA tax owed through Dec 2024 File Form 1099-NEC for nonemployee compensation paid in 2024, see instructions File Forms 940, 941, 943, 944, and/or 945 if you did not deposit all taxes when due Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2024 Employers: Furnish Form W-2 to employees who worked for you in 2024 & file Form W-3, Transmittal of Wage & Tax Statements, with Copy A of Forms W-2 you issued for 2024. File Form 2290 and pay the tax for vehicles first used in December 2024. |
| February 12th | Employers: Employees are required to report to you tips of $20 or more earned during January 2025. Use Form 4070 |
| February 18th | Submit your Partnership or S Corporation information to your assigned Swensen, Phelan & Associates office to guarantee a timely filing of your tax returns Deposit payroll tax for Jan if the monthly deposit rule applies Employees: File a new Form W-4 with your employer if you claimed exemption from income tax withholding in 2024 Employers: Begin withholding on employees who claimed exemption from withholding in 2024 but did not file a Form W-4 to continue withholding exemption in 2025 |
| February 28th | File Form 1096 with information returns, including Forms 1098, 1099, and W-2G for payments made during 2024 File Form 2290 and pay the tax for vehicles first used in January 2025 File paper Forms 1094-C and 1095-C with the IRS if you are an Applicable Large Employer; for all other providers, file paper Forms 1094-B and 1095-B with the IRS |
| March 3rd | Contact your assigned Swensen, Phelan & Associates office to request an extension of time to file your Partnership or S-Corporation tax return Applicable Large Employers provide Forms 1095-C to full-time employees; for all other providers of Minimum Essential Coverage, provide Forms 1095-B to responsible individuals Farmers and fishermen: File Form 1040 and pay any tax due. However, you have until April 15th to file if you paid your 2024 estimated tax payments by January 15, 2025. |
| March 10th | Employers: Employees are required to report to you tips of $20 or more earned during February. Use Form 4070 |
| March 17th | Submit your Individual, C-Corporation, or Estate or Trust information to your assigned Swensen, Phelan & Associates office to guarantee a timely filing of your tax returns Deposit payroll tax for Feb if the monthly deposit rule applies Partnerships: File Form 1065 for calendar year 2024 and furnish a copy of Schedule K-1 or K-3 to each partner. For an automatic 6-month extension, file Form 7004. There is no additional extension of time to file after this 6-month extension S Corp: File Form 1120S for calendar year and pay any tax due. Furnish a copy of Schedule K-1 or K-3 to each shareholder. For an automatic 6-month extension, file Form 7004 File Form 2553 to elect S Corporation status beginning with calendar year 2025 |
| March 31st | File Form 2290 and pay the tax for vehicles first used in February 2025 |
| April 1st | Contact your assigned Swensen, Phelan & Associates office to request an extension of time to file your Individual, C-Corporation, or Estate or Trust tax returns. Remember to indicate if you want to make a payment with your extension |
| April 8th | Estimates for payment with extensions starts today. Make sure you’ve contacted your assigned Swensen, Phelan & Associates office if you want to make a payment with your extension of time to file |
| April 10th | File Form 2290 and pay the tax for vehicles first used in February 2025 |
| April 15th | Corporations: File Form 1120 for calendar year 2025 and pay any tax due. For an automatic 6-month extension, file Form 7004 Estates and Trusts: File Form 1041 for calendar year 2025 and pay any tax due. For an automatic 6-month extension, file Form 7004 Individuals: File Form 1040 or Form 1040SR for calendar year 2025 and pay any tax due. For an automatic 6-month extension, file Form 4868 Household Employers: File Sch. H with Form 1040 if you paid cash wages of $2,700 or more to a household employee Deposit payroll tax for March if the monthly deposit rule applies Deposit First installment estimated tax payments for Individuals and C-Corporations S-Corporations and Partnerships: Pay the first installment of your 2025 Pass-Through Entity Tax (PTET) online. Click Make a Payment under Quick Links |
| April 30th | Deposit FUTA tax owed through Mar if more than $500 Employers: File Form 941 for the first quarter File Form 2290 and pay the tax on vehicles first used in March 2025 |
| May 12th | Employers: Employees are required to report to you tips of $20 or more earned during April. Use Form 4070 |
| May 15th | Deposit payroll tax for April if the monthly deposit rule applies |
| June 2nd | File Form 2290 and pay the tax for vehicles first used during April 2025 |
| June 10th | Employers: Employees are required to report to you tips of $20 or more earned during May. Use Form 4070 |
| June 16th | Deposit Second installment estimated tax payments for Individuals and C-Corporations S-Corporations and Partnerships: Pay the Second installment of your 2025 Pass-Through Entity Tax (PTET) online. Click Make a Payment under Quick Links Deposit payroll tax for May if the monthly deposit rule applies |
| June 30th | File Form 2290 and pay the tax for vehicles first used during May 2025 |
| July 10th | Employers: Employees are required to report to you tips of $20 or more earned during June. Use Form 4070 |
| July 15th | Deposit payroll tax for June if the monthly deposit rule applies |
| August 4th | Submit your Partnership or S Corporation information to your assigned Swensen, Phelan & Associates office to guarantee filing of your tax returns by the extended due date |
| August 11th | Employers: Employees are required to report to you tips of $20 or more earned during July. Use Form 4070 |
| August 15th | Deposit payroll tax for July if the monthly deposit rule applies |
| September 2nd | Submit your Individual, C-Corporation, or Estate or Trust information to your assigned Swensen, Phelan & Associates office to guarantee filing of your tax returns by the extended due date File Form 2290 and pay the tax for vehicles first used during July 2025 |
| September 10th | Employers: Employees are required to report to you tips of $20 or more earned during August. Use Form 4070 |
| September 15th | Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension. There is not another extension of time to file Corporations: File calendar year Form 1120S if you timely requested a 6-month extension. There is not another extension of time to file Deposit third installment estimated tax payments for Individuals and C-Corporations S-Corporations and Partnerships: Pay the third installment of your 2025 Pass-Through Entity Tax (PTET) online. Click Make a Payment under Quick Links Deposit payroll tax for Aug if the monthly deposit rule applies |
| September 30th | File Form 2290 and pay the tax for vehicles first used during August 2025 |
| October 1st | Contact your assigned Swensen, Phelan & Associates office to schedule year-end tax planning if applicable |
| October 10th | Employers: Employees are required to report to you tips of $20 or more earned during September. Use Form 4070 |
| October 15th | Individuals: File Form 1040 if you timely requested a 6-month extension. There is not another extension of time to file Corporations: File calendar year Form 1120 if you timely requested a 6-month extension. There is not another extension of time to file Deposit payroll tax for September if the monthly deposit rule applies |
| October 31st | Deposit FUTA owed through September if more than $500 File Form 941 for the third quarter File Form 2290 and pay the tax for vehicles first used during September 2025 |
| November 10th | Employers: Employees are required to report to you tips of $20 or more earned during October. Use Form 4070 |
| November 17th | Deposit payroll tax for October if the monthly rule applies |
| December 1st | File Form 2290 and pay the tax for vehicles first used during October 2025 |
| December 10th | Employers: Employees are required to report to you tips of $20 or more earned during November. Use Form 4070 |
| December 15th | Deposit fourth installment estimated tax payments for C-Corporations. Although not due until January 15, 2026, it may be beneficial for individuals to also deposit their fourth installment estimated payments Although not due until January 15, 2026, it may be beneficial for S-Corporations and Partnerships to pay the fourth installment of your 2025 Pass-Through Entity Tax (PTET) online. Click Make a Payment under Quick Links Deposit payroll tax for November if the monthly deposit rule applies |
| December 31st | File Form 2290 and pay the tax for vehicles first used during November 2025 |
| July 31st | Deposit FUTA owed through June if more than $500 File Form 941 for the second quarter File Form 2290 and pay the tax for vehicles first used during June 2025 File Form 5500, 5500-EZ, 5500-SF, 5558, or 8955-SSA for calendar year 2024 employee benefit plan. See Form 5500 Corner on IRS for information. |
Navigating the complexities of tax filing can be challenging. If you find yourself in need of guidance or have questions about the tax-filing process, our experienced team is here to help. Contact us for personalized assistance and ensure a smooth and stress-free tax season.
