Key Takeaways
- If a federal tax deadline falls on a weekend or legal holiday, the due date is automatically extended to the next business day. This can provide a small buffer for business owners to submit their taxes on time.
- C corporations, S corporations, partnerships, and sole proprietorships all have specific federal income tax return due dates. For instance, in 2025, sole proprietors and C corporations operating on a calendar year must file by April 15, while S corporations and partnerships have a March 17 deadline.
- C corporations are generally required to make estimated tax payments if they expect to owe $500 or more when their return is filed. The deadlines are spaced throughout the year and depend on the corporation's fiscal calendar. Meanwhile, S corporations, partnerships, and sole proprietors may need to make estimated tax payments if they expect to owe $1,000 or more.
- Employers are responsible for withholding payroll taxes and must comply with deposit and reporting deadlines. Businesses must also provide W-2s to employees and file them with the Social Security Administration, as well as distribute and file 1099 forms for payments to nonemployees, by January 31, 2025.
Small business owners have a lot to worry about – including paying the company’s taxes on time. If a federal business tax deadline is missed, the IRS can charge you interest and hit you with penalties. That’s why it’s so important to understand when business taxes are due.
The guide below will help you stay on top of your business’s most important federal income tax return and payment deadlines in 2025. You may have other business tax deadlines to worry about as well such as for sales, property, excise, and state income taxes, but go ahead get your business’s critical federal income tax due dates on your calendar now.
Tax deadlines falling on a weekend or holiday
Before jumping into the federal business tax deadlines, it’s important to note that federal tax deadlines falling on a weekend or legal holiday are automatically pushed back to the next business day. So, for example, if you have a June 15 due date and that’s a Saturday, you can wait until Monday, June 17, to file the return or pay the tax that’s due on June 15.
Legal holidays include all the federally-recognized government holidays, as well as any legal holiday in the District of Columbia. A state holiday generally pushes back a deadline for filing a federal business tax return only if the IRS office where the company is required to file is located in that state. However, a state holiday doesn't impact the deadline for making a federal tax deposit.
Changes for weekends and holidays are already reflected when referring to specific 2025 due dates below.
Business income tax return deadlines in 2025
When it comes to federal income tax returns, the tax deadline you face depends on what type of business you own. Corporations, S corporations, partnerships, limited liability companies (LLCs), and sole proprietorships can have different federal income tax return due dates.
Tax return deadline for corporations
For “regular” corporations (such as C corporations) that operate on a calendar year, their federal income tax return (Form 1120) for the 2024 tax year is due on April 15, 2025. (A calendar year business’s tax year runs from January 1 to December 31.)
If your corporation operates on a fiscal year basis (for example a July 1 to June 30 tax year), Form 1120 is generally due by the 15th day of the fourth month after the end of its tax year. So, for example, if your corporation’s tax year ended on October 31, 2024, the company’s 2024 federal income tax return is due February 18, 2025.
There’s an exception to the normal due date for certain fiscal-year corporate filers, though. A corporation with a fiscal year ending June 30 must file Form 1120 by the 15th day of the third month after the end of its tax year - by September 15.
Your corporation can get an extra six months to file Form 1120 by requesting a business tax filing extension using Form 7004 (seven months for corporations with tax years ending June 30). For example, a calendar year corporation can get an extension to October 15, 2025, for its 2024 federal income tax return. Form 7004 must be filed, and any tax due for the tax year must be paid, by the original due date of Form 1120.
A two-month extension to file and pay taxes to June 16, 2025, for calendar year corporations filing a 2024 tax return is available without filing Form 7004 for:
- domestic corporations that transact their business and their keep records and books of account outside the U.S and Puerto Rico
- domestic corporations whose principal income is from sources within a U.S. possession
- foreign corporations that maintain an office or place of business in the U.S.
If your corporation can’t file its return before the two-month extension expires, it can get an additional four-month extension to file taxes, but not an extension to pay any tax owed, by filing Form 7004 and checking the box on Line 4.
Tax return deadline for S corporations
An S corporation must file Form 1120-S by the 15th day of the third month after the end of its tax year. For calendar year S corporations, that translates to a March 17, 2025, due date for 2024 tax year returns.
Since S corporations are pass-through entities (i.e., shareholders report the business’s income and losses on their personal tax returns), they must also provide a Schedule K-1 to each shareholder by the date Form 1120-S is due (all Schedule K-1s must also be sent to the IRS). The Schedule K-1 identifies each shareholder’s share of the S corporation’s income, deductions, credits, and other items.
S corporations can also request an automatic six-month filing by submitting Form 7004 by the original due date. That will push the due date for 2024 tax year returns to September 15, 2025, for calendar year S corporations. However, even though S corporations are pass-through entities, the business itself can owe certain taxes if it was previously a C corporation or engaged in a tax-free reorganization with a C corporation. These taxes must still be paid by the original filing deadline.
A three-month extension to file and pay taxes, to June 16, 2025, for calendar year S corporations filing 2024 returns, is available without filing Form 7004 for:
- S corporations that transact their business and their keep records and books of account outside the U.S and Puerto Rico
- S corporations whose principal income is from sources within a U.S. possession
If an S corporation you own can’t file its return before the three-month extension expires, an additional three-month extension to file taxes (but not to pay any tax owed) is available by filing Form 7004 and checking the box on Line 4.
Tax return deadline for partnerships
The due date for partnerships filing Form 1065 is the same for S corporations – the 15th day of the third month after the end of the partnership’s tax year. For calendar year partnerships, that means Form 1065 for the 2024 tax year is due March 17, 2025.
Like S corporations, partnerships are pass-through entities. As a result, each partner must receive a Schedule K-1 by the Form 1065 deadline. Again, a Schedule K-1 identifies each partner’s share of the partnership’s income, deductions, credits, and other items.
If your partnership can’t file Form 1065 on time, it can get an automatic six-month extension by filing Form 7004 by the original due date, to September 15, 2025, for calendar year partnerships filing a return for the 2024 tax year. However, it should pay any interest, underpayment, or other taxes reported on Lines 24 to 27 of Form 1065 by the original due date.
A partnership that keeps its books and records outside the U.S. and Puerto Rico can get a three-month extension to file and pay taxes, to June 17, 2024, for calendar year partnerships filing 2024 returns, without filing Form 7004. An additional three-month delay can be gained by filing Form 7004 and checking the box on Line 4 (although the payment of any amount owed isn’t delayed any further).
Tax return deadline for sole proprietorships
If you’re a self-employed person operating a business as a sole proprietorship (including a side job), you don’t need to file a separate tax return for your business. Instead, report your business income and expenses on Schedule C of your personal income tax return (Form 1040). Any profit or loss is then carried over to your 1040 form as ordinary income or loss.
Personal income tax returns are generally due each year on April 15. For most people, that’s true for 2024 tax year returns, which are due April 15, 2025. In certain years, residents of Maine and Massachusetts have some extra time to file their returns due to the Patriot’s Day holiday in those two states that can fall on April 15.
You can extend the due date for filing your personal income tax return by six months, to October 15, 2025, for 2024 tax year returns, by filing Form 4868 or making an electronic tax payment before the April 15 deadline. This automatic six-month extension is only for filing your return – not for paying any tax due.
Certain other extensions are also available for Americans living abroad and military personnel stationed outside the U.S. and Puerto Rico (you might even get a short extension to pay any tax owed). Members of the U.S. Armed Forces and others who serve in a combat zone or contingency operation might be able to stretch out their tax filing and payment deadlines even further.
Tax return deadline for limited liability companies
If you own an LLC, you can elect to be taxed as a C corporation, S corporation, partnership, or a “disregarded entity” (a sole proprietorship). LLC owners generally use Form 8832 to make their election, except that Form 2553 is used to elect S corporation status.
The federal income tax return an LLC files (Form 1120, 1120-S, 1065, or 1040), and the due date for its return, is based on the type of business entity the owners select as described above.
Estimated tax payment deadlines for businesses in 2025
The federal income tax system operates on a “pay-as-you-go” basis. In other words, both people and businesses must pay taxes periodically throughout the year as they earn taxable income. For working people, that obligation is taken care of through tax withholding from your paycheck. However, for businesses (including self-employed people), estimated tax payments must be made on a regular basis.
For C corporations, estimated tax payments are generally required if the business expects to owe $500 or more of tax when its federal income tax return is filed. These payments are normally due by the 15th day of the 4th, 6th, 9th and 12th months of the corporation's tax year. When weekends are taken into consideration, these dates for the 2025 tax year are April 15, June 16, September 15, and December 15, 2025. A corporation is generally required to pay estimated taxes through the Electronic Federal Tax Payment System (EFTPS).
Since the income of S corporations and partnerships flow-through to the owners and is taxed on the owner’s personal income tax returns, these businesses don’t have to make estimated tax payments. However, the owners generally do – along with sole proprietors – if they expect to owe tax of $1,000 or more when they file their return.
For the 2025 tax year, when weekends are factored in, the due dates are April 15, June 16, and September 15, 2025, and January 15, 2026. The final payment for the 2024 tax year was due January 15, 2025.
Also note that special rules and deadlines may apply for farmers and fishermen.
TurboTax Tip:
The January 15, 2026, estimated tax payment for sole proprietors and owners of pass-through entities isn’t required if you file your 2025 federal income tax return by January 31, 2026, of the following year and pay any tax due with your return.
Payroll tax deadlines for businesses in 2025
All businesses that employ other people are responsible for withholding certain payroll taxes from their employees’ paychecks. This includes withholding for personal income taxes as well as Social Security and Medicare taxes (FICA taxes). Employers must also pay unemployment taxes (FUTA taxes) for each employee.
Once these taxes are collected by an employer, they must be paid to the IRS by a certain date. Employers must also submit certain tax forms to report the taxes they withhold and/or deposit. The due dates are the same whether your business operates on a calendar year or fiscal year.
Income, Social Security, and Medicare taxes
For income and FICA taxes (including the additional Medicare tax), when the money must be deposited depends on how much tax you previously withheld during a specific “lookback period.” Payments are made electronically through the EFTPS.
If you reported $50,000 or less in withheld taxes during the lookback period, you generally must deposit withheld income and FICA taxes on a monthly basis. The due date is the 15th day of the month following the month when taxes were withheld (November 15 for taxes withheld in October).
On the other hand, you must deposit withheld taxes on a semiweekly basis if you reported more than $50,000 of taxes during the lookback period. If your business is on the semiweekly schedule, you must deposit withheld taxes from the previous week on Wednesday if your payday falls on a Wednesday, Thursday, and/or Friday. Deposits from the previous week’s withholding are due on Friday if wages are paid on Saturday, Sunday, Monday, and/or Tuesday.
The following tax forms must also be file by the indicated dates:
Form 941. This form is used to report withheld income and FICA taxes for employees who aren't farm workers or household employees. It’s generally due the last day of the month that follows the end of each quarter. But if you deposited all withheld taxes for the quarter on or before the due date, you get an additional 10 days to file Form 941.
The general due dates for Form 941 in 2025, along with the extended due dates if all taxes were deposited when due, are as follows (taking weekends and holidays into account):
- January 31, 2025, for the fourth quarter of 2025 (extended to February 12, 2025)
- April 30, 2025, for the first quarter of 2025 (extended to May 12, 2025)
- July 31, 2025, for the second quarter of 2025 (extended to August 12, 2025)
- October 31, 2025, for the third quarter of 2025 (extended to November 12, 2025).
In addition, Form 941 is due on February 2, 2026, for the fourth quarter of 2025 (extended to February 10, 2026).
Form 943. Report withheld income and FICA taxes for farm workers with Form 943. In 2025, it’s due January 31, 2025, for the 2024 tax year. However, you can wait until February 12, 2025, if you deposited all withheld taxes for the 2024 tax year on time.
Form 944. Certain small employers that withhold $1,000 or less per year of income and FICA taxes use Form 944 instead of Form 941 to report these taxes. They also deposit income and FICA taxes once per year instead of every quarter. Form 944 is due January 31, 2025, for the 2024 tax year. But once again, you can file Form 944 on February 12, 2025, if you timely deposited all withheld taxes for 2024.
Form 945. Use this form to report income taxes withheld from certain nonpayroll items, such as backup withholding and tax withheld from pension payments, 401(k) and IRA distributions, and gambling winnings. File Form 945 by January 31, 2025, for the 2024 tax year, or by February 12, 2025, if you made all deposits on time in 2024.
Unemployment taxes
The payment of FUTA taxes is done a little differently. First, only employers pay FUTA taxes. Employees don't pay these taxes or have them withheld from their paycheck.
If your business’s FUTA liability for the quarter is more than $500, you must deposit the tax owed by the last day of the month after the end of the quarter. If you owe at least $500 in FUTA taxes every quarter, the deposit deadlines in 2025 are:
- January 31, 2025, for the fourth quarter of 2024
- April 30, 2025, for the first quarter of 2025
- July 31, 2025, for the second quarter of 2025
- October 31, 2025, for the third quarter of 2025.
Deposits for the fourth quarter of 2025 are due February 2, 2026.
If your FUTA tax liability is $500 or less for a quarter, carry over what you owe to the next quarter (and possibly other quarters). Once your cumulative FUTA tax liability for a quarter exceeds $500, then deposit the tax by the deadline for that quarter.
Employers must also file Form 940 each year to report FUTA taxes paid. The 2025 due date for filing Form 940 is January 31, 2025, for the 2024 tax year. But if you deposited all your FUTA tax on time during the year, Form 940 isn’t due until February 12, 2025.
Form W-2 deadlines in 2025
Your business must also send copies of Form W-2 to each person who was your employee during 2024 by January 31, 2025.
You also must mail or electronically file a copy of each Form W-2 for the 2024 tax year with the Social Security Administration by January 31, 2025.
Forms 1099-MISC and 1099-NEC deadlines in 2025
In addition to wages paid to employees, businesses often make payments to nonemployees that must be reported to both the recipient and the IRS with an “information return.” There are many different types of information returns a business might have to file, but two of the most common are Form 1099-MISC (for miscellaneous payments to nonemployees) and Form 1099-NEC (for compensation to nonemployees for their services).
In 2025, your business generally must furnish Form 1099-MISC for the 2024 tax year to whoever received the underlying payment by January 31, 2025. If you’re only reporting substitute payments in lieu of dividends or interest (Box 8) or gross proceeds paid to an attorney (Box 10), you have until February 18, 2025.
A copy of Form 1099-MISC must also be sent to the IRS by February 28, 2025, if you send a paper form. If you file electronically, you can wait until March 31, 2025.
For Form 1099-NEC, you must furnish the person who received nonemployee compensation from you in 2024 a copy of the form by January 31, 2025. A copy must be sent to the IRS by the same date (there’s no extension if you file electronically).
Natural disasters extending tax deadlines in 2024 and 2025
The IRS typically extends federal tax deadlines for businesses impacted by natural disasters, such as earthquakes, wildfires, flooding, and the like. So, if your business is located in a federally declared disaster area, you might have more time to file or pay federal taxes.
To see if this type of tax relief has been granted in your area, check out the IRS’s disaster relief page on its website.
Extension for victims of 2023 terrorist attack in Israel
The IRS also granted a broad federal tax extension for businesses affected by the terrorist attacks in Israel on October 7, 2023. Qualified businesses now have until October 7, 2024, to file various federal returns and make tax payments.
Your business qualifies for this extension if either its:
- principal place of business is in Israel, the West Bank, or Gaza (the covered area)
- records or tax preparer is located in the covered area.
State tax deadlines in 2025
While state income tax return deadlines are generally the same as a business’s federal tax return due date, that’s not always the case. For example, Pennsylvania corporate income tax returns are due on the 15th day of the month following the corporation’s federal income tax return deadline (for example, May 15 for calendar year corporations). States can also set their own income tax filing extensions.
States and local governments also impose filing and payment deadlines for sales taxes, property taxes, and other types of taxes that businesses must pay.
For deadlines in your state, check with the state tax agency where you’re doing business.
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