Business tax deadlines can vary significantly depending on how your business is structured and whether you operate on a calendar or fiscal year. Here is a general overview of the key filing deadlines for the 2024 tax year, which are filed in 2025.
For Most Business Types (Calendar Year Filers)
- Partnerships (Form 1065) & S Corporations (Form 1120-S): The deadline to file your tax return is generally March 17, 2025. This date also applies to multi-member LLCs filing as partnerships. An extension can be requested to September 15, 2025.
- Sole Proprietors & Single-Member LLCs: You report your business income and expenses on a Schedule C with your personal income tax return (Form 1040). The deadline to file is April 15, 2025. An extension can be requested to October 15, 2025.
- C Corporations (Form 1120): The deadline for C corporations is also April 15, 2025. An extension can be requested to October 15, 2025.
Quarterly Estimated Taxes
If your business is a sole proprietorship, partnership, S corporation, or C corporation and you expect to owe tax of $1,000 or more, you likely need to make quarterly estimated tax payments. The deadlines for the 2025 tax year are:
- Q1 2025: April 15, 2025
- Q2 2025: June 16, 2025
- Q3 2025: September 15, 2025
- Q4 2025: January 15, 2026
Other Important Deadlines
- W-2s and 1099s: The deadline for businesses to send out W-2 forms to employees and 1099-NEC forms to independent contractors for the 2024 tax year is January 31, 2025.
Note on Fiscal Years
If your business operates on a fiscal year that does not end on December 31, your filing deadlines are different.
- Partnerships and S Corporations must file by the 15th day of the third month after the close of their fiscal year.
- C Corporations must file by the 15th day of the fourth month after the close of their fiscal year (with a few exceptions for corporations with a June 30 fiscal year end).
Consult with an FSL tax professional today for specific and up-to-date information, as these dates can be subject to change. Please feel free to contact us at 678-702-7218 or fill out an online form!
