As a business owner, you are likely starting to prepare for your annual tax filings as the end of the year draws near. Your business filings may include federal income tax returns, state returns, and local returns, among other requirements that must be met to avoid interest payments and penalties.
The deadline for filing your business’s federal income tax for the 2024 tax year depends on the type of business you run, and you have other federal due dates to meet as a business as well, such as for estimated tax payments, payroll taxes, and W-2 forms.
It can be a lot to keep track of, even if you have dedicated team members to handle tax matters. Here’s what you need to know to stay on top of your business tax deadlines in 2025.
When Is Your Business Tax Return Deadline?
When you file your business tax return with the Internal Revenue Service (IRS) depends on your business’s structure and whether you report on a calendar or fiscal year. The IRS has different dates for C corporations, S corporations, partnerships, limited liability companies (LLCs), and sole proprietorships to file federal income tax returns.
Mark these dates on your business tax calendar:
- Partnerships and S Corporations on a Calendar Year: March 17, 2025
- C Corporation on a Calendar Year: April 15, 2025
- C Corporation on a Fiscal Year Ending October 31: February 18, 2025
- C Corporation on a Fiscal year Ending June 30: September 15, 2025
- Sole Proprietorship (Filed on Personal Income Tax Return): April 15, 2025
- LLCs (Elected to Be Taxed as One of the Above): Due date for selected taxation
These are only the filing dates for your business’s federal income tax return. If you operate in a state that collects income taxes, some state deadlines align with the federal filing dates. However, you may have other local and state business tax deadlines for sales, property, and excise taxes.
Federal income filing requirements often fall on the 15th of a month. However, if the 15th of the month is a federal holiday or a weekend, your business tax return may be due the following Monday.
Business Tax Filing in Disaster Situations
If your business operates in an area hit by a disaster, it’s important to know that the IRS typically grants a 60-day extension to disaster victims. The IRS can provide more information about the extended filing dates for businesses in disaster areas.
Filing Extensions for Your Business Taxes
If you can’t file the tax return for your business by the deadline, you may be able to get a six-month extension to file your return. It’s generally automatic, but you must file for it by your original filing date.
For C corporations, S corporations, and partnerships, you must file Form 7004 by your original date to gain the extension. A sole proprietorship must file Form 4868. You can extend the date to file your return, but you will need to pay the taxes your business owes by the original due date.
Deadlines for Estimated Tax Payments From Businesses
Beyond when the federal income tax returns for your businesses are due, you also have deadlines for making estimated tax payments, depending on the structure of your business.
For example, if you’re a C corporation and expect to owe $500 or more in taxes, you generally are required to make estimated tax payments throughout the year. No estimated tax payments are required of S corporations or partnerships because income passes through to owners, who are taxed. However, if you expect to owe $1,000 or more in taxes, as an owner — including sole proprietorships — you must make estimated tax payments.
Here are the deadlines for your estimated tax payments for tax year 2025:
- C Corporations and Individual Business Owners: April 15, June 16, and September 15, 2025
- C Corporations: December 15, 2025
- Individual Business Owners: January 15, 2026
If you’re a business owner of an S corporation, partnership, or sole proprietorship, your final estimated tax payment for 2024 is January 15, 2025.
Find a Qualified Tax Accountant for Your Business
As a business owner, you fill many roles to stay on top of operating your business every day. Consider leaving your taxes to accountants who give you the confidence to focus on running your business.
At Zabel & Co., we have more than 25 years of helping small businesses and nonprofits meet their obligations for filings through tax accounting. Our comprehensive business advisors are committed to the future of your business and your life. Call us today.