Key 2025 Retirement Deadlines You Need to Know

Several fixed deadlines affect how retirement accounts operate each year. Whether you’re taking a required minimum distribution (RMD), establishing a Solo 401(k), or contributing to an IRA, the IRS sets clear cutoff dates that apply across retirement account types.

This blog outlines the important retirement and tax-related deadlines for the 2025 tax year, including final dates for contributions, plan setup, and other time-sensitive actions.

October 15, 2025 — Extended Deadlines Related to 2024

Several key deadlines fall on October 15, 2025, particularly for individuals and businesses who filed for a 2024 tax return extension. These cutoffs apply to prior-year contributions, corrections, and filings.

Extended Tax Filing Deadline for 2024 Returns

This is the final day to file a 2024 federal income tax return if an extension was requested. For individuals and business owners who delayed filing earlier in the year, this is the last day to submit your return if you filed an extension.

Correcting or Recharacterizing 2024 IRA Contributions

IRA holders who made a 2024 contribution have until October 15, 2025, to either correct an excess amount or recharacterize the contribution (for example, switching from a Roth to a Traditional IRA). These actions, including any earnings or losses, must be completed by this date to avoid taxes.

SEP IRA Contributions for 2024

Businesses that filed for a tax return extension (e.g., via Form 7004) have until October 15, 2025, to both establish and contribute to a SEP IRA for the 2024 tax year. Contributions must be made by the extended due date of the business’s return to count for 2024.

This later deadline allows additional flexibility beyond the April 15 cutoff that applies to traditional and Roth IRAs.

December 31, 2025 — Key Year-End Retirement Deadlines

Several retirement-related actions must be completed by December 31, 2025 to count for the current tax year. These include:

Required Minimum Distributions (RMDs)

If you are age 73 or older in 2025 (born in 1952 or earlier), you must take your RMD from applicable retirement accounts by this date. Missing the RMD deadline may result in IRS penalties.

First-time RMD recipients (those who turn 73 in 2025) may choose to delay their first distribution until April 1, 2026; however, this would result in taking two RMDs in the same year.

Questions about taking RMDs? See our FAQ Guide.

Solo 401(k) Setup Deadline

To make 2025 employee deferral contributions to a Solo 401(k), the plan must be established by December 31, 2025. Employer profit-sharing contributions can be made after year-end, as long as the plan was established on or before December 31 and contributions are made by the business’s tax filing deadline (including extensions).

This applies to self-employed individuals and small business owners with no full-time employees (other than a spouse).

Roth IRA Conversions

Any Roth conversion (moving funds from a pre-tax retirement account to a Roth account) must be completed by this date to be applied to your 2025 income. This includes conversions from Traditional IRAs, SEP IRAs, and Solo 401(k)s.

SIMPLE IRA Salary Deferral Deadline

Employee salary deferral contributions to a SIMPLE IRA must be made by December 31, 2025, or as soon as administratively possible after the employee receives their pay. Employer contributions (match or nonelective) can be made up until the employer’s tax return filing deadline, including extensions, in 2026.

Qualified Charitable Distributions (QCDs)

If you’re eligible and plan to make a QCD from your IRA to a qualified charity, the distribution must be completed by December 31 for it to count in the 2025 tax year.

April 1, 2026 — First RMD Deadline (If You Turn 73 In 2025)

As noted above, if you turn 73 in 2025, you may delay your first RMD until April 1, 2026. Delaying your first RMD means two distributions would be required in 2026, which may increase taxable income.

Taking two RMDs in one year may affect your taxable income and withholding for 2026.

April 15, 2026 — Final Deadline For 2025 Contributions

You have until April 15, 2026 (the standard tax filing deadline) to make 2025 contributions to the following account types:

• Traditional IRA
• Roth IRA
• Health Savings Account (HSA)
• Coverdell Education Savings Account (CESA)

To apply after-year-end contributions to 2025, they need to be designated for that tax year when submitted.

This is also the last day to report and pay taxes for 2025 unless you file for an extension.

For questions about how these deadlines may apply to your situation, consider speaking with a CPA, tax advisor, or other qualified financial professional.

Summary of 2025 Retirement and Tax Deadlines