9 min read
January 18, 2025
Block Advisors
Business tax filing deadline: When are business taxes due in 2025?
9 min read
January 18, 2025 • Block Advisors
While Tax Day is the only date some people may have on their calendars, there is more than one important business tax deadline to plan for throughout the year. Keep reading to find out important dates and when business taxes are due this tax season! We’ve outlined everything you need to know here.
The due dates you’ll need to pay attention to depend on your business income and your business structure. For example, if you’re a single-member LLC, you might be penciling in different tax deadlines than an S Corporation owner.
Note: The dates included below are some of the most common, but the list is far from exhaustive. There may be other business-related tax due dates you need to know. Ensure you know all the essential tax-related calendar milestones for your business. Make an appointment today to review critical due dates and build a tax planning strategy with a Block Advisors certified small business tax pro.
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Small business tax filing deadline and calendar
As this calendar is geared toward the needs of small businesses and the self-employed, it provides specific due dates for:
- Filing business tax forms
- Paying taxes
- Other actions required by federal tax law
Additionally, it calls out business and corporate tax filing deadlines throughout the tax year, including important business tax filing deadlines.
When are business taxes due in 2025 (for the 2024 tax year)?
Many business owners ask about key tax deadlines. Some wonder when their S corporation or LLC taxes are due. If your business is a Limited Liability Company (LLC), you should know that your tax filing requirements depend on your chosen structure —whether as a sole proprietor, partnership, or corporation. Understanding these filing deadlines is crucial for staying compliant with tax return regulations.
We’ll outline the details of these business entities and their tax filing due dates below. But if you don’t have the time to complete your small business return, let a Block Advisors small business certified tax professional assist you in all things tax.
When do businesses pay employment and payroll taxes in 2025?
Social Security and Medicare taxes — collectively referred to as Federal Insurance Contributions Act (FICA) taxes — withheld from employees’ paychecks typically must be remitted to the federal government by the 15th day of the month following the month when the taxes were withheld. Learn more about payroll tax.
Unemployment tax mandated by the Federal Unemployment Tax Act (FUTA) is due quarterly. Only employers pay this tax, not employees. If the tax liability is $500 or less, carry it over to the next quarter until it is $500 or more. Then deposit the amount due before the last day of the month after the end of the quarter. If your fourth quarter liability is $500 or less, including any undeposited amount from previous quarters, you can pay the owed amount when you file Form 940 by January 31. 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 BUSINESS TAX DEADLINES FOR 2025
- Q4-2024 estimated quarterly tax payments are due. If you pay quarterly taxes, the fourth quarter’s tax payment for 2024 is due on this day.
- 2024 estimated taxes for farmers and fishers are due. If you don’t pay by this date, you must file your return and pay tax due by March 3.
Get help paying estimated taxes for your small business with our Year-Round Tax Service.
- 1099-NEC for non-employee compensation must be filed with the IRS and furnished to contractors. If you are an independent contractor, you should receive a copy of the IRS form around this date. 1099-MISC, 1099-K, and other 1099 forms must also be sent by this date.
- W-2 forms must be sent electronically or physically to your employees for the previous year (2024). However, employees may not necessarily receive their W-2 forms by this date.
- Quarterly FUTA tax is due for Q4 2024.
MARCH BUSINESS TAX DEADLINES FOR 2025
- Farmers and fishers who didn’t pay all estimated tax payments must file an income tax return and pay any tax liability by March 3 to avoid penalty. If you made every estimated tax payment by January 15, 2025, the due date for filing your return is April 15 (with some exceptions). See special provisions for farmers and fishermen.
- S corporation and partnership tax returns are due for calendar-year businesses. This is also the filing deadline for S corporation and partnership tax extensions (using IRS Form 7004) and issuing Schedule K-1s to owners. This includes multi-member LLCs filing as a partnership.
Q2 2025: April 1 – June 30
APRIL BUSINESS TAX DEADLINES FOR 2025
- Sole proprietorship and single-member LLC tax returns on Schedule C with your individual income tax return (Form 1040) are due. If you need more time to file, this is also when you would file an extension for these types of businesses.
- Corporation tax deadline.
- Q1-2025 estimated quarterly tax payments are due. If you pay quarterly taxes, the first quarter’s payment for 2025 is due on this day.
- Retirement contribution deadline. This is the last day to contribute to retirement or other tax-advantaged savings accounts for the previous 2024 tax year. These include accounts like traditional IRAs, Roth IRAs, and Health Savings Accounts. The deadline for contributing to a SEP IRA and a solo 401(k) is also April 17 but may be extended by filing a 6-month extension.
- Report of Foreign Bank and Financial Accounts (FBAR, Tax Form 8938) is due. This applies to business-owned foreign accounts.
- Partners, certain LLC members, and S corporation shareholders should file to report business income and deductions from their Schedule K-1, K-2, and K-3 with their personal income tax returns on this date – or – request a filing extension. If the entity files an extension, shareholders or partners should also consider filing an extension. They are unlikely to receive a Schedule K-1 in time to file by the usual filing deadline.
Prefer to DIY your taxes? If you want to file your Schedule C and Form 1040 yourself, you can file small business taxes online with Block Advisors.
Wednesday, April 30, 2025
- Quarterly FUTA tax is due for Q1 2025 if your liability is $500 or more.
JUNE BUSINESS TAX DEADLINES FOR 2025
- Q2-2025 estimated quarterly tax payments are due. If you pay quarterly taxes, the second quarter’s payment for 2025 is due on this day.
Q3 2025: July 1 – September 30
JULY BUSINESS TAX DEADLINES FOR 2025
Thursday, July 31, 2025
- Quarterly FUTA tax is due for Q2 2025 if your liability is $500 or more.
SEPTEMBER BUSINESS TAX DEADLINES FOR 2025
- Q3-2025 estimated quarterly tax payments are due. If you pay quarterly taxes, the third quarter’s payment for 2025 is due on this day.
- Partnership and multi-member LLC business tax extension deadline if your business files a calendar year Form 1065 and filed a business tax extension this year. If you filed for an extension, Schedule K-1s must also be issued by this date.
- S corporation business tax extension deadline if your business files a calendar-year Form 1120-S and filed an extension this year. This does not apply to the owner’s individual income tax return, just the business tax return. If you filed for an extension, Schedule K-1s must also be issued by this date.
Q4 2025: October 1 – December 31
OCTOBER BUSINESS TAX DEADLINES FOR 2025
- C corporation and sole proprietorship tax filing extension deadline. This is the due date for sole proprietors and calendar-year C corporations who requested a tax extension on their 2025 tax return.
Friday, October 31, 2025
- Quarterly FUTA tax is due for Q3 2025 if your liability is $500 or more.
DECEMBER BUSINESS TAX DEADLINES FOR 2025
- End-of-year strategic tax planning and preparation. Consider making year-end tax moves to optimize your tax outcome. While Dec. 1 isn’t an official deadline, noting the date on your calendar can give you a nudge to explore your options before the year is out.
Monday, December 15, 2025
- Q4 2025 estimated taxes are due for C corporations. This is the last day to make the fourth installment of estimated payments for the 2025 tax year.
Set up a check-in with a Block Advisors tax pro to discuss your year-end tax position today.
Fiscal year due dates and your business calendar year
Not all businesses align with a typical tax year. If your business doesn’t follow a typical calendar year, like some corporations, you should file your business tax return on the 15th day of the third month or the 15th day of the fourth month following the close of your tax year, depending on your entity’s tax classification.
Get help getting ready for business or corporate tax return due dates
Above, we listed a lot of business tax return deadlines. It’s a lot to keep in mind. We know it’s hard to stay on top of tax deadlines, so Block Advisors is here to help.
Use our Year-End Tax Filing Readiness service if you need support organizing your receipts, expenses, and other documents. Our tax pros can get your paperwork in order, helping you avoid missed deductions and maximize your outcome at tax time.
No matter the time of year, you can always rely on Block Advisors’ team of small business certified tax professionals to get your taxes right and keep your business on track. From bookkeeping and payroll to business formation, beneficial owner reporting, and tax services, Block Advisors has your back.
“I was ashamed and embarrassed. I felt like I should know the answers to questions (my tax pro) was asking. But she didn’t make me feel less than. She was very accommodating. Very humble. She really gave me a sense of, ‘I want to do business with them.’“
– Matt Malone, Frontline Ministries
This article is for informational purposes only. The content may not constitute the most up-to-date information and should not be construed as legal advice.