Important 2025 Tax Dates for Investors

Tax season isn’t complicated. It’s deadline-driven.

If you know what’s coming and when, you can easily avoid amended returns, last-minute stress, and preventable mistakes.

Below is a clear breakdown of what to expect for 2025 tax reporting and the key dates every investor should know.

When Will You Receive Your 2025 Tax Documents?

Custodians will begin delivering 2025 tax documents starting February 2, 2026 and continue through March 12, 2026 

Statements are released in phases. That’s done intentionally. Income reclassifications from mutual funds, REITs, partnerships, and complex securities often occur in February and early March. Delayed release reduces the likelihood of corrected 1099s later.

Key Form Posting Dates

1099-R (IRA Distributions)Usually available no later than February 2, 2026 

These report IRA withdrawals, Roth conversions, recharacterizations, and tax withholdings.

Consolidated 1099 (Taxable / Non-Retirement Accounts)Usually available beginning February 17, 2026No later than March 12, 2026 

Includes:

• 1099-DIV

• 1099-INT

• 1099-B

• 1099-OID

• 1099-MISC (if applicable)

These forms report dividends, interest, capital gains, and taxable sales.

Form 5498 (IRA Contributions & Year-End Value)No later than June 1, 2026 

These report IRA contributions and year-end fair market value.

Form 990-T (UBTI for Certain IRAs)No later than September 30, 2026 

If required, the custodian files and pays from the IRA.

Understanding K-1s: What They Are and Why They Matter

If you own investments structured as partnerships, you may receive a Schedule K-1.

K-1s are commonly issued by:

• Publicly traded partnerships

• Certain ETFs structured as partnerships

• Private investments

• Real estate partnerships

• Oil & gas funds

• Private equity funds

• Some alternative investments

Unlike a 1099, which summarizes taxable income, a K-1 allocates your share of the partnership’s income, losses, deductions, and credits.

Why K-1s Must Be Included in Your Tax Return

For non-retirement (taxable) accounts, any K-1 you receive must be included in your tax filing.

Even if:

• The income appears small

• The investment showed a loss

• You did not receive a cash distribution

The IRS receives a copy of the K-1. If it is not included, it can trigger a notice.

What About K-1s Generated Inside an IRA?

If a K-1 is generated inside an IRA, it is generally not reported on your personal return. The custodian handles any required filing (such as Form 990-T for UBTI) internally

This is one reason account location matters when building portfolios.

Critical IRA Deadlines

December 12, 2025

Annual IRA custodial fee charged.

December 31, 2025

Last day to take a 2025 IRA distribution, including:

• Required Minimum Distributions (RMDs)

• Qualified Charitable Distributions

• Roth conversions

Distribution paperwork must be submitted in advance to meet processing deadlines.

April 15, 2026

Final day to make 2025 Traditional or Roth IRA contributions 

If contributing in early 2026 for tax year 2025, you must properly designate the tax year.

October 15, 2026

Deadline to recharacterize a 2025 IRA contribution

Additional Federal Tax Dates to Know

January 15, 2026

4th Quarter 2025 Estimated Tax Payment Due.

April 15, 2026

• Federal tax filing deadline

• 2025 IRA contribution deadline

• 1st Quarter 2026 estimated tax payment due

June 15, 2026

2nd Quarter 2026 estimated payment due.

September 15, 2026

3rd Quarter 2026 estimated payment due.

October 15, 2026

Extended tax return filing deadline.

Why Waiting Until Mid-March Often Makes Sense

Cost basis reporting for covered securities is provided to the IRS during the first quarter of the year. If issuers update information, corrected 1099s may be issued.

Filing too early increases the odds of receiving a corrected form later and needing to amend your return.

If you own partnerships, private investments, or complex securities, patience often prevents paperwork headaches.

A Smarter Way to Navigate Tax Season

We don’t prepare tax returns.

However, we do coordinate closely with CPAs and tax professionals so investment decisions and tax strategy work together, not separately.

Here’s how we approach it:

• We monitor distributions, conversions, and realized gains throughout the year

• We structure portfolios with tax location in mind

• We help clients understand which documents to expect and when

• We send 1099s directly to CPAs when requested

• We are available to coordinate on Roth conversions, capital gain planning, charitable strategies, and income timing

Investment management shouldn’t operate in a vacuum from tax planning.

If you’re working with a CPA, we’re happy to collaborate.

Tax season should be organized, coordinated, and strategic, not reactive.

If you would like help aligning your investment strategy with your tax strategy, contact us.

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Disclosure: Investment advisory services offered through BFG Wealth Management, a Registered Investment Advisor. This content is for informational purposes only and should not be considered personalized financial advice.