Staying on top of key business tax deadlines and other compliance items is crucial for small businesses to avoid penalties, stay in good standing, and maintain healthy cash flow. From tax filings to estimated payments and reporting requirements, missing a due date can lead to unnecessary stress and fees. To help you stay organized in 2025, we’ve compiled a list of essential business tax deadlines, reporting obligations, and compliance dates for small businesses in the U.S. Whether you’re filing as a sole proprietor, LLC, or corporation, this guide will keep you on track. Be sure to check state-specific regulations, and mark your calendar for these important business tax deadlines.
2025 Business Tax Deadlines: Key Compliance Dates for Small Businesses
| BUSINESS TAX DEADLINES |
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| January 15, 2025 |
Q4 2024 estimated tax payments due |
| March 17, 2025 |
Filing deadline: S corporation and partnership tax returns due (Forms 1120-S & 1065) |
| April 15, 2025 |
Filing deadline: C corporation tax returns due (Form 1120) |
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Filing deadline: Sole proprietorship & single-member LLC tax returns due (Schedule C with Form 1040) |
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Q1 2025 estimated tax payments due |
| June 16, 2025 |
Q2 2025 estimated tax payments due |
| September 15, 2025 |
Q3 2025 estimated tax payments due |
| December 15, 2025 |
Q4 2025 estimated tax payments due |
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| IMPORTANT COMPLIANCE DEADLINES |
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| January 31, 2025 |
W-2 forms must be sent to employees for the 2024 tax year |
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1099-NEC forms for non-employee compensation must be filed with the IRS & furnished to contractors |
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Other 1099 forms (e.g., 1099-MISC, 1099-K) must be sent |
| April 15, 2025 |
Deadline for contributing to retirement accounts (e.g., IRAs, HSAs) for the 2024 tax year |
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Report of Foreign Bank and Financial Accounts (FBAR) due for business-owned foreign accounts |
| April 30, 2025 |
Q1 2025 FUTA (Federal Unemployment Tax Act) tax due (if liability is $500 or more) |
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| SMALL BUSINESS LENDING RULE COMPLIANCE DEADLINES |
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| July 18, 2025 |
High-volume lenders must begin collecting data for small business loans per Consumer Financial Protection Bureau (CFPB) |
| January 16, 2026 |
Moderate-volume lenders must begin collecting data |
| October 18, 2026 |
Smallest-volume lenders must begin collecting data |
Staying aware of your business tax deadlines is essential for avoiding penalties and maintaining compliance. Missing a compliance deadline can result in late fees, interest, or audits. Small business owners should mark their calendars with these key dates and consult with a tax professional to ensure they meet all obligations.
Note 1: State-specific deadlines may vary, and if a deadline falls on a weekend or holiday, it usually moves to the next business day.
Note 2: As of February 28, 2025, the Financial Crimes Enforcement Network (FinCEN) has announced that it will not enforce the previously established March 21, 2025, deadline for Beneficial Ownership Information (BOI) reporting under the Corporate Transparency Act (CTA). FinCEN intends to issue an interim final rule by March 21, 2025, to extend the BOI reporting deadlines and potentially revise the reporting requirements.
