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 2025 April 15, 2025

Q2 Estimated Tax for 2025 June 16, 2025

Q3 Estimated Tax for 2025 Sept 15, 2025

Q4 Estimated Tax for 2025 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 2025 April 15, 2025

Q2 Estimated Tax for 2025 June 16, 2025

Q3 Estimated Tax for 2025 Sept 15, 2025

Q4 Estimated Tax for 2025 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: 15^th day of the 3^rd month after the close of your tax year (March 17, 2025 for calendar tax year)

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

Minimum Franchise Tax: $800 (Exempt from minimum franchise tax for the first year)

C Corporation Federal Tax Return and Payment Due Dates:

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

Extended Due Date: 15^th day of the 10^th 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 15^th day of the 4^th 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: 15^th day of the 3^rd month after the close of your tax year (March 17, 2025)

Extended Corporate Return Filing Due Date: 15^th day of the 10^th month after the close of your tax year (Oct 15, 2025)

S Corporation California Tax Return and Payment Due Dates

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

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

Minimum Franchise Tax: $800, as well as Gross Receipts tax up to $11,790

C Corporation California Tax Return and Payment Due Dates:

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

Extended Due Date: 15^th day of the 11^th month after the close of your tax year (Nov 17, 2025)

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

Minimum Franchise Tax: $800 (Exempt from minimum franchise tax for the first year)