Tax Center: Track Your Income Tax Refund and More!
Track Your Refund
When will you receive your refund? The answer depends on how you filed your return. The IRS should issue your refund check within six to eight weeks of filing a paper return. If you choose to receive your refund through direct deposit, you should receive it within a week. If you use e-file, your refund should be issued between two and three weeks.
You can check on the status of your refund by clicking on the links below.
Tax Due Dates
April 2025
April 1 Employers - Electronically file 2024 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G
April 10 Individuals - Report March tip income of $20 or more to employers (Form 4070).
April 15 Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.
April 15 Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.
April 15 Calendar-year corporations - Pay the first installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
April 15 Calendar-year corporations - File a 2024 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.
April 15 Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.
April 15 Household employers - File Schedule H, if wages paid equal $2,700 or more in 2024 and Form 1040 isn’t required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.
April 15 Individuals - File a 2024 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.
April 15 Individuals - Make 2024 contributions to a SEP or certain other retirement plans (unless a 2024 income tax return extension is filed).
April 15 Individuals - Make 2024 contributions to a traditional IRA or Roth IRA (even if a 2024 income tax return extension is filed).
April 15 Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.
April 15 Individuals - Pay the first installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
April 30 Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
May 2025
May 12 Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full.
May 12 Individuals - Report April tip income of $20 or more to employers (Form 4070).
May 15 Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) - File a 2024 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.
May 15 Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.
May 15 Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
May 15 Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
June 2025
June 10 Individuals - Report May tip income of $20 or more to employers (Form 4070).
June 16 Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
June 16 Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
June 16 Calendar-year corporations - Pay the second installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
June 16 Individuals - Pay the second installment of 2025 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.
June 16 Individuals - File a 2024 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.
July 2025
July 10 Individuals - Report June tip income of $20 or more to employers (Form 4070).
July 15 Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 15 Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 31 Employers - File a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
July 31 Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
August 2025
August 11 Individuals - Report July tip income of $20 or more to employers (Form 4070).
August 11 Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2025 (Form 941), if all associated taxes due were deposited on time and in full.
August 15 Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
August 15 Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
September 2025
September 10 Individuals - Report August tip income of $20 or more to employers (Form 4070).
September 15 Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
September 15 Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
September 15 Calendar-year partnerships - File a 2024 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.
September 15 Calendar-year S corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
September 15 Calendar-year S corporations - File a 2024 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
September 15 Calendar-year corporations - Pay the third installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
September 15 Individuals - Pay the third installment of 2025 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.
September 30 Calendar-year trusts and estates - File a 2024 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.
October 2025
October 10 Individuals - Report September tip income of $20 or more to employers (Form 4070).
October 15 Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
October 15 Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
October 15 Calendar-year C corporations - Make contributions for 2024 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
October 15 Calendar-year C corporations - File a 2024 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 15 Individuals - File a 2024 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.
October 15 Individuals - Make contributions for 2024 to certain existing retirement plans or establish and contribute to a SEP for 2024 if an automatic six-month extension was filed.
October 15 Individuals - File a 2024 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.
October 15 Calendar-year bankruptcy estates - File a 2024 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.
October 31 Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.
November 2025
November 10 Individuals - Report October tip income of $20 or more to employers (Form 4070).
November 10 Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2025 (Form 941) if all of the associated taxes due were deposited on time and in full.
November 17 Calendar-year exempt organizations - File a 2024 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.
November 17 Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
November 17 Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
December 2025
December 10 Individuals - Report November tip income of $20 or more to employers (Form 4070).
December 15 Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.
December 15 Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
December 15 Calendar-year corporations - Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.
Tax Rates
2025 Tax Rates - Single Taxpayers Standard Deduction $15,000
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Married Jointly & Surviving Spouses Standard Deduction $30,000
| 10% | 0 to $23,850 |
| 12% | $23,850 to $96,950 |
| 22% | $96,950 to $206,700 |
| 24% | $206,700 to $394,600 |
| 32% | $394,600 to $501,050 |
| 35% | $501,050 to $751,600 |
| 37% | Over $751,600 |
2025 Tax Rates - Married Filing Separately Standard Deduction $15,000
| 10% | 0 to $11,925 |
| 12% | $11,925 to $48,475 |
| 22% | $48,475 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,525 |
| 35% | $250,525 to $375,800 |
| 37% | Over $375,800 |
2025 Tax Rates - Head of Household Standard Deduction $22,500
| 10% | 0 to $17,000 |
| 12% | $17,000 to $64,850 |
| 22% | $64,850 to $103,350 |
| 24% | $103,350 to $197,300 |
| 32% | $197,300 to $250,500 |
| 35% | $250,500 to $626,350 |
| 37% | Over $626,350 |
2025 Tax Rates - Estates & Trusts
| 10% | 0 to $3,150 |
| 24% | $3,150 to $11,450 |
| 35% | $11,450 to $15,650 |
| 37% | Over $15,650 |
| 2025 Social Security | 2025 Tax Rates |
|---|---|
| Social Security Tax Rate: Employers | 6.2% |
| Social Security Tax Rate: Employees | 6.2% |
| Social Security Tax Rate: Self-Employed | 12.4% |
| Maximum earnings subject to Social Security tax | $176,100 |
| Maximum earnings subject to Medicare tax | Unlimited |
| Medicare Tax Rate: Employers | 1.45% |
| Medicare Tax Rate: Employees | 1.45% |
| Medicare tax rate: Self-employed | 2.9% |
| Additional Medicare tax on FICA wages and self-employment income above $200,000 (single filers) or $250,000 (joint filers) | 0.9% |
| Net investment income tax on taxpayers with modified adjusted gross income (MAGI) exceeding $200,000 (single filers) or $250,000 (joint filers) | 3.8% |
| 2025 Miscellaneous | 2025 Tax Rates |
|---|---|
| Business Section 179 expensing limit | $1,250,000 |
| Business Section 179 phaseout threshold | $3,130,000 |
| First-year bonus depreciation rate | 40% |
| Income threshold after which the Section 199A (qualified business income) deduction for pass-through entities may begin to phase out | $197,300 (single and head of household); $394,600 (married filing jointly) |
| Qualified small-employer Health Reimbursement Arrangement limit | $6,350 (single coverage); $12,800 (family coverage) |
| Prior-year safe harbor for estimated taxes of higher-income taxpayers | 110% of 2024 tax liability |
| Standard mileage rate for business driving | 70 cents |
| Standard mileage rate for medical driving | 21 cents |
| Standard mileage rate for moving driving (only members of the Armed Forces on active duty who move because of a permanent change of station) | 21 cents |
| Standard mileage rate for charitable driving | 14 cents |
| Child Tax Credit (per child under age 17 at the end of the tax year) | $2,000 |
| Unearned income maximum for children under 19 before kiddie tax applies | $1,350 |
| Maximum capital gains tax rate for taxpayers with income up to $48,350 for single filers, $96,700 for married filing jointly | 0% |
| Maximum capital gains tax rate for taxpayers with income $48,350 to $533,400 for single filers, $96,700 to $600,050 for married filing jointly | 15% |
| Maximum capital gains tax rate for taxpayers with income above $533,400 for single filers, $600,050 for married filing jointly | 20% |
| Capital gains tax rate for unrecaptured Sec. 1250 gains | 25% |
| Capital gains tax rate on collectibles | 28% |
| Maximum contribution for Traditional/Roth IRA | $7,000 if under age 50 / $8,000 if 50 or older |
| Maximum employee contribution to SIMPLE IRA | $16,500 if under age 50 / $20,000 if 50 or older + $1,750 if age 60, 61, 62 or 63 |
| Maximum contribution to SEP IRA | 25% of eligible compensation up to $70,000 |
| 2025 Education | 2025 Tax Rates |
|---|---|
| American Opportunity Credit (per student) | $2,500 |
| Lifetime Learning Credit (per return) | $2,000 |
| Student Loan Interest Deduction (per return) | $2,500 |
| Coverdell Education Savings Account Contribution (per student) | $2,000 |
2025 Standard Meal Rates for Family Child Care Providers for income tax returns
| July 1, 2024 - June 30, 2025 | |
| For each breakfast | $1.66 |
| For each lunch or supper | $3.15 |
| For each snack (up to 3 per day for each child) | $0.93 |
| July 1, 2024 - June 30, 2025 | |
| For each breakfast | $2.66 |
| For each lunch or supper | $5.10 |
| For each snack (up to 3 per day for each child) | $1.52 |
| July 1, 2024 - June 30, 2025 | |
| For each breakfast | $2.14 |
| For each lunch or supper | $4.09 |
| For each snack (up to 3 per day for each child) | $1.22 |
| Source: Federal Register |
IRS Tax Forms
The form listed below are located on the IRS website and require Adobe Acrobat Reader to view. Visit the Adobe website to install the latest version of Acrobat Reader.
| Tax Glossary | Tax Glossary |
| Schedule K-1 (Form 1065) | Schedule K-1 (Form 1065) |
| Schedule K-1 (Form 1120) | Schedule K-1 (Form 1120) |
| Schedule K-1 (Form 1041) | Schedule K-1 (Form 1041) |
| Form 911 | Request for Taxpayer Advocate Service Assistance |
| Form 8839 | Qualified Adoption Expenses |
Record Retention Guide
Storing tax records: How long is long enough
Business Records To Keep:
Personal Records To Keep:
Create a Backup Set of Records and Store Them Electronically. Keeping a backup set of records -- including, for example, bank statements, tax returns, insurance policies, etc. -- is easier than ever now that many financial institutions provide statements and documents electronically, and much financial information is available on the Internet.
Even if the original records are provided only on paper, they can be scanned and converted to a digital format. Once the documents are in electronic form, taxpayers can download them to a backup storage device, such as an external hard drive, or burn them onto a CD or DVD (don't forget to label it).
You might also consider online backup, which is the only way to ensure that data is fully protected. With online backup, files are stored in another region of the country, so that if a hurricane or other natural disaster occurs, documents remain safe.
Caution: Identity theft is a serious threat in today's wor
ld, and it is important to take every precaution to avoid it. After it is no longer necessary to retain your tax records, financial statements, or any other documents with your personal information, you should dispose of these records by shredding them and not disposing of them by merely throwing them away in the trash.
Business Documents To Keep For One Year
• Correspondence with Customers and Vendors
• Duplicate Deposit Slips
• Purchase Orders (other than Purchasing Department copy)
• Receiving Sheets
• Requisitions
• Stenographer's Notebooks
• Stockroom Withdrawal Forms
Business Documents To Keep For Three Years
• Employee Personnel Records (after termination)
• Employment Applications
• Expired Insurance Policies
• General Correspondence
• Internal Audit Reports
• Internal Reports
• Petty Cash Vouchers
• Physical Inventory Tags
• Savings Bond Registration Records of Employees
• Time Cards For Hourly Employees
Business Documents To Keep For Six* Years
• Accident Reports, Claims
• Accounts Payable Ledgers and Schedules
• Accounts Receivable Ledgers and Schedules
• Bank Statements and Reconciliations
• Cancelled Checks
• Cancelled Stock and Bond Certificates
• Employment Tax Records
• Expense Analysis and Expense Distribution Schedules
• Expired Contracts, Leases
• Expired Option Records
• Inventories of Products, Materials, Supplies
• Invoices to Customers
• Notes Receivable Ledgers, Schedules
• Payroll Records and Summaries, including payment to pensioners
• Plant Cost Ledgers
• Purchasing Department Copies of Purchase Orders
• Sales Records
• Subsidiary Ledgers
• Time Books
• Travel and Entertainment Records
• Vouchers for Payments to Vendors, Employees, etc.
• Voucher Register, Schedules
*Records related to a bad debt deduction or a loss claimed for worthless securities should be kept for 7 years.
Business Records To Keep Forever
While federal guidelines do not require you to keep tax records "forever," in many cases there will be other reasons you'll want to retain these documents indefinitely.
• Audit Reports from CPAs/Accountants
• Cancelled Checks for Important Payments (especially tax payments)
• Cash Books, Charts of Accounts
• Contracts, Leases Currently in Effect
• Corporate Documents (incorporation, charter, by-laws, etc.)
• Documents substantiating fixed asset additions
• Deeds
• Depreciation Schedules
• Financial Statements (Year End)
• General and Private Ledgers, Year End Trial Balances
• Insurance Records, Current Accident Reports, Claims, Policies
• Investment Trade Confirmations
• IRS Revenue Agents' Reports
• Journals
• Legal Records, Correspondence and Other Important Matters
• Minute Books of Directors and Stockholders
• Mortgages, Bills of Sale
• Property Appraisals by Outside Appraisers
• Property Records
• Retirement and Pension Records
• Tax Returns and Worksheets
• Trademark and Patent Registrations
Personal Documents To Keep For One Year
• Bank Statements
• Paycheck Stubs (reconcile with W-2)
• Canceled checks
• Monthly and quarterly mutual fund and retirement contribution statements (reconcile with year end statement)
Personal Documents To Keep For Three Years
• Credit Card Statements
• Medical Bills (in case of insurance disputes)
• Utility Records
• Expired Insurance Policies
Personal Documents To Keep For Six* Years
• Supporting Documents For Tax Returns
• Accident Reports and Claims
• Medical Bills (if tax-related)
• Property Records / Improvement Receipts
• Sales Receipts
• Wage Garnishments
• Other Tax-Related Bills
*Records related to a bad debt deduction or a loss claimed for worthless securities should be kept for 7 years.
Personal Records To Keep Forever
• CPA Audit Reports
• Legal Records
• Important Correspondence
• Income Tax Returns
• Income Tax Payment Checks
• Investment Trade Confirmations
• Retirement and Pension Records
Special Circumstances
• Car Records (keep until the car is sold)
• Credit Card Receipts (keep with your credit card statement)
• Insurance Policies (keep for the life of the policy)
• Mortgages / Deeds / Leases (keep 6 years beyond the agreement)
• Pay Stubs (keep until reconciled with your W-2)
• Property Records / improvement receipts (keep until property sold)
• Sales Receipts (keep for life of the warranty)
• Stock and Bond Records (keep for 6 years beyond selling)
• Warranties and Instructions (keep for the life of the product)
• Other Bills (keep until payment is verified on the next bill)
• Depreciation Schedules and Other Capital Asset Records (keep for 3 years after the tax life of the asset)