When Are Business Taxes Due: 2025 Deadlines Explained

Key Takeaways

• Business tax deadlines depend on entity type: sole proprietorship, partnership, LLC, S corporation, or C corporation.
• Most federal business taxes are due between March 15 and April 15, with quarterly estimated taxes throughout the year.
• The IRS Form 7004 allows for filing extensions, but payments are still due by the original deadline.
• Quarterly estimated taxes for self-employed individuals and corporations are due April 15, June 17, September 16, and January 15.
• If a deadline falls on a weekend or federal holiday, it moves to the next business day.
• Properly tracking these dates can help avoid late penalties and cash flow disruptions.

When Are Business Taxes Due?

If you're wondering when business taxes are due, they have due dates that can vary depending on the company type. Sole proprietorships, corporations, and partnerships tend to have different deadlines for filing tax returns. Due dates typically stay the same from year to year, but it is possible for them to change.

To avoid missing an important due date accidentally, it is important to check for important tax deadlines for your business every year. The Internal Revenue Service (IRS) could give you a penalty if you miss the time frames.

Tax returns start being processed by the IRS January 23 and they accept paper-filed and electronically filed returns. The following are the various forms and their due dates which could change, so always check.

• Businesses must send their employees W-2 forms or Form 1099's by Feb. 1.
• Feb. 15 is the deadline for financial institutions to send Form 1099-B that relates to sales of mutual funds, stock, or bonds through a brokerage account, Form 1099-S that relates to real estate transaction, and Form 1099-MISC if the sender has to report payment in boxes 8 or 14.
• Feb. 28 is the deadline for paper versions of Form 1099. March 31 is the deadline for electronic forms.
• For a business that has independent contractors as employees, you may file Form 1099-MISC with Box 7 for non-employee compensation empty.
• Form 1120, 1120A (C-corporations) or 1120S (S Corporations) is due March 15. You should also use this date to file a tax extension if using Form 7004. Any taxes due should be getting paid by this date even if you did not file an extension. For business partnerships, you should Form 1065 by this date. For partnerships using Form 7004, tax extensions can get filed at this time as well.
• Paper filing for businesses of Forms 1099 and 1096 have a deadline of Feb. 28.
• Except for 1099-MISC, electronic filing of Forms 1099 and 1098 is due March 31.
• April 18 is the general deadline for individual tax returns for Forms 1040, 1040EZ, and 1040A. Normally, it is April 15, but the IRS extends it to the 18th. Tax extension requests are due by this date. However, any owed taxes are due at that time, regardless, if you filed for an extension. First quarter estimated tax payments are due by this time for both businesses and individuals. You can pay through the mail or online.
• April 17 is the due date for a trust estate income tax return, which is Form 1041. An extended deadline is Oct. 2.
• The IRS FinCEN Form 114 for foreign bank account reports are due April 18.
• Financial institutions need to send out Form 5498 for reporting the balances in an individual retirement account by May 31.
• The deadline for second quarterly estimated tax payments is due June 15. There should be a postmark of June 15 or earlier for mailed payments.
• Foreign bank account reports are due June 30. The report is due if there is over $10,000 (in aggregate) held in foreign bank accounts. The reports are required to be filed electronically.
• If partnerships had a five-month extension, tax returns must be submitted by Aug. 15.
• If a corporation got a tax extension earlier in the year, it has to file a tax return by Sept. 15. This is also the due date for third quarter estimated tax payments.
• A self-employed person or small employers that need to establish an SIMPLE-IRA for the prior year have a deadline of Oct. 1.
• If a self-employed person or sole proprietors got a five-month extension on their taxes, they need to complete and file their return on or before Oct. 16. If they do, they will avoid penalties for late filing.
• If C-corporations requested an extension, the deadline is Oct. 16 for Form 1120. The IRS will stop accepting electronically filed tax returns on this date. If you miss the time limit, you will need to mail the return.
• The fourth quarter estimated tax payments are due by Dec. 15.

It is important to remember that dates can change, so it is always important to check to avoid late fees. If the tax return due date happens to fall on a weekend or holiday, the due date gets moved to the following workday. If April 15 falls on a Sunday, then the due will be Monday, April 16.

2025 Business Tax Deadlines by Entity Type

Business tax deadlines vary based on your structure—whether you're a sole proprietor, partnership, S corporation, or C corporation. Here’s a breakdown of key dates for 2025 based on IRS guidelines and industry sources like Bench, NerdWallet, and Carta.

Sole Proprietorships and Single-Member LLCs

• Tax Form: Schedule C (Form 1040)
• Due Date: April 15, 2025
• Extension Deadline: October 15, 2025 (via Form 4868)
• Quarterly Estimated Taxes: April 15, June 17, September 16, and January 15 (of the following year)

Partnerships and Multi-Member LLCs

• Tax Form: Form 1065
• Due Date: March 17, 2025 (normally March 15, but falls on a weekend)
• Extension Deadline: September 15, 2025 (Form 7004)
• K-1 Forms: Partners must receive Schedule K-1s by the due date.

S Corporations

• Tax Form: Form 1120-S
• Due Date: March 17, 2025
• Extension Deadline: September 15, 2025
• Estimated Taxes: S corporations typically pass income to shareholders, who make individual estimated payments.

C Corporations

• Tax Form: Form 1120
• Due Date: April 15, 2025 (for calendar-year corporations)
• Extension Deadline: October 15, 2025 (Form 7004)
• Fiscal-Year Filers: File on the 15th day of the fourth month after fiscal year end.

Quarterly Estimated Tax Deadlines

Businesses and self-employed individuals paying estimated taxes should plan for four key quarterly deadlines in 2025:

Missing these dates can result in IRS penalties and interest, even if you ultimately pay the full amount when filing your annual return.

Key IRS Filing Dates and Forms

Mark these essential tax filing and payment deadlines for 2025 on your business calendar:

• January 31, 2025:
  • Deadline to issue W-2 and Form 1099-NEC to employees and contractors.
• February 28, 2025:
  • Deadline for paper filing of Form 1099-MISC.
• March 31, 2025:
  • Deadline for electronic filing of Forms 1099 and 1098.
• April 15, 2025:
  • Federal income tax returns due for sole proprietorships and C corporations.
  • First quarterly estimated tax payment due.
• June 17, 2025:
  • Second quarterly estimated tax payment due.
• September 15, 2025:
  • Third quarterly estimated tax payment due.
  • Extended return due for partnerships and S corporations.
• October 15, 2025:
  • Extended returns due for sole proprietorships and C corporations.
• January 15, 2026:
  • Fourth quarterly estimated tax payment due.

State and Local Tax Deadlines

Federal deadlines aren’t the only ones to track—state and local tax deadlines may differ significantly. For instance:

• Some states, such as California and New York, align with federal due dates.
• Others, like Massachusetts and Maine, may extend deadlines if Patriot’s Day (a state holiday) conflicts with April 15.
• Businesses must also account for sales tax filings, franchise taxes, or gross receipts taxes, which can have monthly, quarterly, or annual due dates.

Always verify specific requirements with your state’s Department of Revenue.

Tax Extensions and Penalty Avoidance

If you can’t file by your business’s tax deadline, file for an extension using Form 7004 (for corporations and partnerships) or Form 4868 (for individuals).However, remember that extensions only delay filing—not payment. Taxes owed are still due on the original filing date to avoid penalties and interest.

To prevent costly mistakes:

• Pay at least 90% of your total tax owed by the deadline.
• Use IRS Direct Pay or EFTPS for electronic payments.
• Keep detailed records of your payments and confirmation numbers.

Tips for Staying on Track

• Use accounting software or a tax calendar reminder system to automate alerts for tax due dates.
• Work with a certified tax professional to manage multi-entity filings or complex structures.
• Keep documentation for at least seven years to support deductions and audits.
• If your business operates across multiple states, coordinate with local authorities to align all required filings.

Frequently Asked Questions

1. What happens if I miss a business tax deadline?
   Missing a deadline can result in IRS penalties for late filing and late payment, plus interest on unpaid taxes. The sooner you file and pay, the lower the penalty.
2. How do I know which business tax form to use?
   The form depends on your business structure: Form 1040 with Schedule C for sole proprietors, Form 1065 for partnerships, Form 1120-S for S corps, and Form 1120 for C corps.
3. Can I pay business taxes online?
   Yes. You can use IRS Direct Pay for individuals and sole proprietors or EFTPS (Electronic Federal Tax Payment System) for corporations and partnerships.
4. What if my business uses a fiscal year instead of a calendar year?
   Fiscal-year businesses file their returns on the 15th day of the fourth month after the fiscal year ends.
5. How can I get professional help with business tax planning?
   You can post your legal or tax needs on UpCounsel’s marketplace, where experienced attorneys can help with compliance, extensions, and planning strategies.

If you need help learning when business taxes are due, you can post your legal need on UpCounsel's marketplace. UpCounsel accepts only the top 5 percent of lawyers to its site. Lawyers on UpCounsel come from law schools such as Harvard Law and Yale Law and average 14 years of legal experience, including work with or on behalf of companies like Google, Menlo Ventures, and Airbnb.