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Important IRS and California Tax-Related Deadlines

Important IRS and California Tax-Related Deadlines

Don’t stick your head in the sand and miss important business or personal tax deadlines. Here are the important IRS and California tax-related deadlines for 2025:

IRS and California Quarterly Estimated Tax Payment Due Dates for Tax Year 2025:

Q4 Estimated Tax + Deferrals (2024)        January 15, 2025

Q1 Estimated Tax for 2024                       April 15, 2025

Q2 Estimated Tax for 2024                       June 16, 2025

Q3 Estimated Tax for 2024                       Sept 15, 2025

Q4 Estimated Tax for 2024                       January 15, 2026

Source: IRS

California Estimated Tax Payment Due Dates for Tax Year 2025:

Q4 Estimated Tax + Deferrals (2024)        January 15, 2025

Q1 Estimated Tax for 2024                       April 15, 2025

Q2 Estimated Tax for 2024                       June 16, 2025

Q3 Estimated Tax for 2024                       Sept 15, 2025

Q4 Estimated Tax for 2024                       January 15, 2026

Source: California FTB

Federal Business Tax Return Important Dates:

LLC and Partnership Federal Tax Return and Payment Due Dates:

Partnerships filing deadline March 15, 2025; Extended filing deadline September 15, 2025

Sole Proprietor filing deadline April 15, 2025; Extended filing deadline October 15, 2025

LLCs with Multiple Members filing deadline March 15, 2025, extended filing deadline September 15, 2025

Non-Profit filing deadline May 15, 2025; Extended filing deadline November 17, 2025 (presuming tax year ending 12/31/2024)

S Corporation Federal Tax Return and Payment Due Dates

Return Due Date: 15th day of the 3rd month after the close of your tax year (March 17, 2025 for calendar tax year)

Extended Due Date: 15th day of the 9th month after the close of your tax year (Sep 15, 2025 for calendar tax year)

Minimum Franchise Tax:  $800

C Corporation Federal Tax Return and Payment Due Dates:

Return Due Date: 15th day of the 4th month after the close of your tax year (April 15, 2025 for calendar tax year)

Extended Due Date: 15th day of the 10th month after the close of your tax year (Oct 15, 2025 for calendar tax year)

Payment Date: Your total tax owed is due on the 15th day of the 4th month after the close of your tax year (April 15, 2025 for calendar tax year)

NOTE: The above examples are for S Corporations and C Corporations on a calendar tax year.  Fiscal year due dates should be calculated separately based upon the above


California Business Tax-Related Deadlines:

LLC and Partnership California Tax Return and Payment Due Dates:

Corporate Return: 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 (Oct 15, 2025)

S Corporation California Tax Return and Payment Due Dates

Return Due Date: 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 (Sept 15, 2025)

Minimum Franchise Tax:  $800

C Corporation California Tax Return and Payment Due Dates:

Return Due Date: 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 (Nov 17, 2025)

Payment Date: Your total tax owed is due on the 15th day of the 4th month after the close of your tax year (April 15, 2025)

Minimum Franchise Tax: $800

If you have questions about these important IRS and California tax-related deadlines for 2025 we invite you to learn more about the integrated tax, legal, accounting and business consulting services of Allen Barron and contact us or call today to schedule a free consultation at 866-631-3470.