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2025 Business Tax Deadlines: Complete Guide for Small Businesses and Self-Employed Professionals
Managing business taxes involves more than just marking Tax Day on your calendar.
Different business types have different deadlines throughout the year, making it essential to stay organized and prepared.
This guide provides a detailed month-by-month overview of key tax deadlines in 2025 to help small business owners, freelancers, and entrepreneurs stay compliant.
Why Business Tax Deadlines Matter
Meeting tax deadlines isn’t just about compliance—it directly affects your business’s bottom line.
Missing key dates could lead to penalties, missed deductions, and even cash flow disruptions.
Staying on top of these deadlines allows you to:
Avoid penalties for late filings and payments
Maximize tax savings by claiming deductions on time
Maintain better financial planning with quarterly payments
Whether you're a small business owner or self-employed, knowing when to file, what to file, and how to handle payroll taxes is key to avoiding unnecessary stress.
Small Business Tax Filing Deadlines and Calendar
This calendar is tailored to the needs of small businesses and self-employed professionals, highlighting important deadlines for:
Filing business tax forms
Making tax payments
Meeting other requirements set by federal tax law
It also includes critical business and corporate tax filing deadlines throughout the year.
When Are Business Taxes Due in 2025
(for the 2024 Tax Year)?
Tax deadlines are one of the most common concerns for business owners. Questions like, "When are S Corporation or LLC taxes due?" are often top of mind as tax season approaches.
If your business is structured as a Limited Liability Company (LLC), your filing deadlines will depend on how the LLC is classified:
Sole Proprietor
Partnership
Corporation
Understanding the correct deadlines for your business type is crucial to staying compliant with federal regulations and avoiding penalties.
💡 Tip: Filing late or missing payments could lead to costly fines, so it’s always best to stay ahead of deadlines.
If you need assistance or feel overwhelmed, Branz Labs’ team is here to help you streamline the entire process—from organizing tax documents to filing your returns. We ensure your business remains compliant, so you can focus on growth.
When Are Employment and Payroll Taxes Due in 2025?
Businesses are required to meet specific deadlines for employment and payroll taxes throughout the year. Here’s a breakdown of when key taxes are due:
FICA Taxes: Social Security and Medicare
Social Security and Medicare taxes, known as Federal Insurance Contributions Act (FICA) taxes, are withheld from employees’ paychecks. Employers are responsible for remitting these amounts to the federal government by the 15th day of the month following the month in which the taxes were withheld.
👉 Example: Taxes withheld in January must be paid by February 15.
FUTA Tax: Federal Unemployment Tax
The Federal Unemployment Tax Act (FUTA) requires employers (not employees) to pay unemployment taxes on a quarterly basis. Here’s how it works:
If your FUTA tax liability is $500 or less, you may carry it forward to the next quarter.
Once your total liability reaches $500 or more, the amount must be deposited by the last day of the month following the end of the quarter.
For the fourth quarter, if your liability is still $500 or less, you may pay it when you file Form 940 by January 31, 2026.
See additional details about FUTA filing and deposit deadlines. The calendar below includes the quarterly FUTA due dates landing in 2025.
Q1 2025: January 1 – March 31
January 2025 Business Tax Deadlines
(Wednesday, January 15, 2025)
Q4-2024 Estimated Quarterly Tax Payments: If your business makes quarterly tax payments, the fourth installment for 2024 is due on this day.
Farmers and Fishers: The final estimated tax payment for 2024 is also due. If you do not meet this deadline, you must file your tax return and pay any remaining taxes by March 3, 2025 to avoid penalties.
💡 Tip: For assistance with paying your estimated taxes, consider using a year-round tax service for smoother planning.
(Friday, January 31, 2025)
1099-NEC Forms: Businesses must file Form 1099-NEC with the IRS and provide copies to contractors by this date. Independent contractors should expect to receive their forms around this time.
Other 1099 Forms: This includes 1099-MISC, 1099-K, and other variations that must be sent by this deadline.
W-2 Forms: Employers are required to distribute W-2 forms (electronically or by mail) to employees for the 2024 tax year. Note that employees may not always receive them exactly by this date.
Quarterly FUTA tax is due for Q4 2024.
March 2025 Business Tax Deadlines
(Monday, March 3, 2025)
Farmers and Fishers: If you did not make all required estimated tax payments by January 15, 2025, you must file your income tax return and pay any outstanding tax balance by this date to avoid penalties.
Exceptions: If you made all estimated payments on time, your tax return is not due until April 15, 2025. Certain special provisions may apply to farmers and fishers.
(Monday, March 17, 2025)
S Corporation and Partnership Returns: Calendar-year S Corporations and partnerships must file their tax returns by this date.
Extension Filing: If you need more time, you must file for an extension using IRS Form 7004 by this deadline.
Schedule K-1 Distribution: Businesses must issue Schedule K-1s to owners, partners, and shareholders. This requirement also applies to multi-member LLCs filing as partnerships.
Q2 2025: April 1 – June 30
April 2025 Business Tax Deadlines
(Tuesday, April 15, 2025)
Sole Proprietorship and Single-Member LLC Returns: If you’re a sole proprietor or single-member LLC, you must file your tax return on Schedule C as part of your individual income tax return (Form 1040) by this date.
Need more time? This is also the deadline to file for an extension.
Corporation Tax Deadline: Corporations must file their tax returns by this date.
Q1-2025 Estimated Quarterly Tax Payment: The first quarter’s estimated tax payment for 2025 is due.
Retirement Contribution Deadline:
- Final date to contribute to tax-advantaged accounts for the 2024 tax year, including traditional IRAs, Roth IRAs, and Health Savings Accounts.
- Contributions to a SEP IRA or solo 401(k) are also due by this date, but they may be extended if you file for a 6-month extension.
Report of Foreign Bank and Financial Accounts (FBAR, Tax Form 8938) is due. This applies to business-owned foreign accounts.
Schedule K-1, K-2, and K-3 Reporting: Partners, LLC members, and S Corporation shareholders must report their business income and deductions on this date unless they’ve filed for an extension. Entities that file an extension should ensure their owners also consider filing for an extension, as they may not receive their Schedule K-1 on time.
(Wednesday, April 30, 2025)
Quarterly FUTA Tax (Q1-2025): If your FUTA tax liability for the first quarter is $500 or more, it must be paid by this date.
June 2025 Business Tax Deadlines
(Monday, June 16, 2025)
Q2-2025 Estimated Quarterly Tax Payment: The second quarter’s estimated tax payment for 2025 is due on this date.
Q3 2025: July 1 – September 30
July 2025 Business Tax Deadlines
(Thursday, July 31, 2025)
Quarterly FUTA tax is due for Q2 2025 if your liability is $500 or more.
September 2025 Business Tax Deadlines
Monday, September 15, 2025
Q3-2025 Estimated Quarterly Tax Payment: Third-quarter estimated tax payments for 2025 are due.
Partnership and Multi-Member LLC Extension Deadline: If your business filed a calendar-year Form 1065 and requested a tax extension, this is the final date to submit the return. Schedule K-1s must also be issued by this date.
S Corporation Extension Deadline: If your business files Form 1120-S and you requested an extension, the final return must be submitted by this date.
Note: This applies to the business tax return only, not the owner’s individual return. Schedule K-1s must be issued to shareholders as well.
Q4 2025: October 1 – December 31
October 2025 Business Tax Deadlines
Wednesday, October 15, 2025
Extension Deadline for Sole Proprietors and C Corporations: If you requested an extension, this is the final date to file your tax return.
Friday, October 31, 2025
Quarterly FUTA Tax (Q3-2025): Employers must file and pay any outstanding FUTA liabilities for the third quarter if the liability is $500 or more.
December 2025 Business Tax Deadlines
Monday, December 1, 2025
Year-End Tax Planning: This date is a good checkpoint for reviewing your year-end financial position and exploring tax-saving strategies before the year closes.
Monday, December 15, 2025
Q4-2025 Estimated Tax Payment (C Corporations): The final installment for estimated payments for the 2025 tax year is due.
💡 Tip: Consider discussing your year-end tax position with a professional to optimize your savings and ensure proper filings.
Fiscal Year Due Dates and Business Calendar Considerations
Not all businesses operate on a typical calendar year for tax purposes. For businesses that follow a fiscal year, such as certain corporations, tax deadlines differ from calendar-year businesses.
You’ll need to file your business tax return on either the 15th day of the third month or the 15th day of the fourth month after the close of your fiscal year, depending on your entity’s tax classification.
Understanding these deadlines is crucial for avoiding late penalties and staying compliant with federal tax regulations.
Branz Labs: Your Partner in Tax Compliance and Growth
No matter the time of year, Branz Labs’ small business tax professionals are here to ensure your tax filings are accurate, compliant, and stress-free. Our services go beyond tax preparation and include:
Bookkeeping and payroll management
Business formation and beneficial owner reporting
Customized tax strategies designed to fit your business needs
Let Branz Labs handle your tax challenges, so you can focus on growing your business. Contact us today to get expert support for a smooth tax season!
