First quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses

Payments to withholding foreign trusts

If you are making payments to a Withholding Trust (WT), you do not have to withhold if the WT is acting in that capacity.
General Information
Nonresidents

Abusive Trust Tax Evasion Schemes Special Types of Trusts

Abusive Trust Tax Evasion Schemes - Special Types of Trusts
General Information
Small Businesses

Explanation of Section 6038D temporary and proposed regulations

Explanation of Section 6038D Temporary and Proposed Regulations
General Information
Corporations

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses