It’s essential not to overlook important tax deadlines for both personal and business filings. Staying on top of these dates will ensure you avoid penalties and stay compliant. Below are the critical IRS and California tax deadlines for 2025:
Federal and California Quarterly Estimated Tax Payment Deadlines for 2025
For those required to pay quarterly estimated taxes, here are the key deadlines:
- Q4 Estimated Tax for 2024: Due January 15, 2025
- Q1 Estimated Tax for 2025: Due April 15, 2025
- Q2 Estimated Tax for 2025: Due June 16, 2025
- Q3 Estimated Tax for 2025: Due September 15, 2025
- Q4 Estimated Tax for 2025: Due January 15, 2026
These dates apply to both federal and California state tax filings for individuals and businesses making estimated tax payments.
Important Federal Business Tax Return Deadlines for 2025
LLCs and Partnerships:
- Partnerships: File by March 15, 2025; extended deadline is September 15, 2025
- LLCs with Multiple Members: File by March 15, 2025; extended deadline is September 15, 2025
- Sole Proprietorship: File by April 15, 2025; extended deadline is October 15, 2025
- Non-Profit Organizations: File by May 15, 2025; extended deadline is November 17, 2025 (assuming a tax year ending December 31, 2024)
S Corporation:
- Return Due: 15th day of the 3rd month after the close of your tax year (March 17, 2025, for a calendar year tax filer)
- Extended Due Date: 15th day of the 9th month after the close of your tax year (September 15, 2025)
C Corporation:
- Return Due: 15th day of the 4th month after the close of your tax year (April 15, 2025, for a calendar year tax filer)
- Extended Due Date: 15th day of the 10th month after the close of your tax year (October 15, 2025)
- Payment Date: Taxes owed are due on April 15, 2025, for a calendar year tax filer
Note: These deadlines apply to S Corporations and C Corporations operating on a calendar tax year. Businesses with a fiscal year need to calculate due dates based on their specific fiscal year.
California Business Tax Return Deadlines for 2025
LLCs and Partnerships:
- Corporate Tax Return Due: 15th day of the 3rd month after the close of your tax year (March 17, 2025)
- Extended Corporate Return Filing Due Date: 15th day of the 10th month after the close of your tax year (October 15, 2025)
S Corporations:
- Return Due: 15th day of the 3rd month after the close of your tax year (March 17, 2025)
- Extended Due Date: 15th day of the 9th month after the close of your tax year (September 15, 2025)
- Minimum Franchise Tax: $800, plus Gross Receipts tax up to $11,790
C Corporations:
- Return Due: 15th day of the 4th month after the close of your tax year (April 15, 2025)
- Extended Due Date: 15th day of the 11th month after the close of your tax year (November 17, 2025)
- Payment Date: Taxes owed are due on April 15, 2025, for a calendar year tax filer
- Minimum Franchise Tax: $800 (exemption for the first year of operation)
Conclusion
To ensure you remain compliant with IRS and California tax requirements in 2025, it is critical to stay on top of important deadlines for both personal and business filings. For businesses, making timely tax payments and filing accurate returns is essential to avoiding unnecessary penalties. Always consult a tax professional if you have any questions about specific deadlines or obligations.