When Are Business Taxes Due? 2025 Deadlines to Know
April 15 isn’t the only small-business tax deadline. Here are the others to mark on your calendar.
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Managing Editor Filing business taxes can be complicated — including just knowing what is due and when. A few points can make it simpler to figure out your deadlines:
- Business structure is the key. It determines how and when you file taxes. We’ve broken forms and dates down by business type below.
- Most businesses have quarterly tax payments. C corporations pay these if they’ll owe more than $500 in taxes. For everyone else, the cutoff is $1,000. Due dates depend on if you use a fiscal year or calendar year. (
Jump to deadlines. - Employers have more paperwork. You’ll have extra steps if you have employees or contractors. (
Jump to deadlines.
Here are the next filing deadlines businesses need to know, including for tax year 2025. Those due dates will be in 2026.
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For tax year 2025:
- Sole proprietors must file federal income tax returns by April 15, 2026.
- They’ll do this by submitting Schedule C and their Form 1040 individual tax return.
- To request an extension, file Form 4868 before that deadline.
- That will shift your filing deadline to Oct. 15, 2026.
Deadlines change
» Need to clean up your books before tax time? Here’s how to find the best virtual bookkeeper for your business.
When are taxes due for partnerships?
For tax year 2025:
- Partnerships must file their federal income tax returns by March 16, 2026.
- They’ll do this by submitting IRS Form 1065.
- To request an extension, file Form 7004 before that deadline.
- That will shift your filing deadline to Sept. 16, 2026.
Deadlines change
When are taxes due for S corporations?
For tax year 2025:
- S corporations must file their federal income tax returns by March 16, 2026.
- They’ll do this by submitting IRS Form 1120.
- To request an extension, file form 7004.
- That will shift your filing deadline to Sept. 16, 2026.
Deadlines change
When are taxes due for C corporations?
For tax year 2025:
- C corporations must file their federal income tax returns by April 15, 2026.
- They’ll do this by submitting IRS Form 1120.
- To request an extension, file form 7004.
- That will shift your filing deadline to Oct. 15, 2026.
🤓 Nerdy Tip
Deadlines differ if you follow a fiscal year. Those federal returns are generally due by the 15th day of the fourth month after the end of the fiscal year. So, if your fiscal year ended March 31, your deadline would be July 15. The exception? Fiscal years ending June 30. Those businesses get three months to file (deadline: Sept. 15). When are taxes due for LLCs?
LLC deadlines depend on your tax classification. By default, the IRS treats single-member LLCs as sole proprietorships and multi-member LLCs as partnerships. You’ll follow those deadlines.
But you can change classifications. For instance, you can file forms to have the IRS consider your LLC a corporation. That would affect your tax-filing deadlines. Learn more in our guide to filing LLC taxes.
How do business tax extensions work?
If you need more time to file federal income taxes, you can request an extension. But you have to do so on or before your regular filing deadline.
An extension gives you more time to file — but not to pay. You typically have to pay any taxes you owe by the initial deadline to avoid penalties.
If you can't afford your tax bill, the IRS offers installment plans.
When are estimated tax payments due?
The IRS follows a pay-as-you-go system. This means most business owners will make quarterly estimated tax payments and file an annual return.
If your business follows a calendar year, your upcoming quarterly deadlines include:
- Sept. 15, 2025.
- January 15, 2026.
- April 15, 2026.
- June 15, 2026.
Fiscal year taxpayers have different deadlines:
- The 15th day of the fourth month of your fiscal year (for example, Oct. 15, if your fiscal year begins July 1).
- The 15th day of the sixth month of your fiscal year (e.g., Dec. 15).
- The 15th day of the ninth month of your fiscal year (e.g., March 15).
- The 15th day of the first month after the end of your fiscal year (e.g., July 15).
You may be able to skip that last payment. It depends on when you file your federal return and pay any tax you owe. For the example dates above, you'd need to do that by July 31.
How to make estimated business tax payments
Businesses can mail in their payments with Form 1040-ES. You can also make them online, over the phone or with the IRS2Go app.
If you miss a quarterly payment or aren’t able to pay the entire amount, you might owe a penalty. The IRS bases penalties on the period when the payment was due, the payment amount and quarterly interest rates for underpayments.
What additional tax deadlines do employers have?
Businesses with employees have deadlines for filing employment tax forms. They also owe their workers paperwork by specific dates, so they can file their own taxes on time.
Here’s a breakdown.
Form 940: Deadlines vary
Form 940 is for reporting your Federal Unemployment Tax Act (FUTA) taxes.
- If your FUTA tax liability is more than $500 for the calendar year: You have to make at least one quarterly payment. The quarterly deadlines are the last day of the month after the end of the quarter.
- If your total FUTA tax liability for the year is $500 or less: You can either deposit the amount or pay the tax with your Form 940 by January 31.
- If your FUTA tax liability is $500 or less in a quarter: Carry it forward to the next quarter or until your cumulative FUTA tax liability is more than $500.
Form 941: Due quarterly
Form 941 reports federal income, Social Security and Medicare taxes that you withhold from employees’ paychecks. These are also known as Federal Insurance Contributions Act (FICA) taxes.
Its filing deadline is the last day of the month following the end of the quarter. Upcoming deadlines include:
- Nov. 3, 2025.
- April 30, 2026.
- July 31, 2026.
- Nov. 2, 2026
- Feb. 1, 2027.
Note: Some employers with small payrolls can file Form 944 once a year instead of Form 941 quarterly if their annual employment tax liability is $1,000 or less. Form 944 generally is due on January 31 of the following year. IRS Topic No. 758 has the details.
» MORE: Our best payroll software picks can simplify the process
FICA deposits: Due monthly or semiweekly
Businesses report FICA taxes on Form 941 each quarter. But you need to deposit those taxes with the IRS on a monthly or semiweekly schedule.
- Deposit monthly if: Your business paid $50,000 or less in employment taxes. Each payment is due by the 15th of the following month.
- Deposit semiweekly if: Your business paid more than $50,000 in employment taxes. Deposit taxes for payments made on Wednesday, Thursday or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday or Tuesday by the following Friday.
Businesses must use electronic funds transfer (EFTPS) to make federal tax deposits.
W-2s: Send by Jan. 31
Businesses must file and send their employees and contractors W-2s by Jan. 31 every year.
- You can send W-2 forms by regular email or make them available digitally. However, employees can request a paper copy.
- Provide these forms late, and the IRS can hit you with penalties. Those range from $60 to $660 per employee, depending on how late you were.
1099s: Send by Jan. 31
Businesses that pay independent contractors more than $600 over the course of a year must file Form 1099-NEC by Jan 31. They also need to send the form to the contractor by that date. The same penalties and deadlines that apply for W-2 forms apply for 1099s.
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