Tax archive
2025 Tax Dates and Deadlines
Originally published January 7, 2025
Historical article: This page is preserved for reference. Dates, programs, thresholds, agency guidance, and legal requirements may have changed. Confirm current rules before acting.
2025 tax dates and deadlines
- January 31: Send Forms 1099 to contractors and Forms W-2 to employees; Form 1099-NEC e-filing deadline. Beverly Hills business-license renewal filing and payment due.
- February 28: Los Angeles business-license renewal filing due; payment based on gross receipts.
- March 1: Delaware annual franchise report filing due.
- March 17: Forms 1120-S and 1065 due; extended returns due September 15.
- April 1: Initial Form 571-L business property tax filing deadline.
- April 15: Individual Form 1040 and C corporation Form 1120 due; California franchise tax and first estimated-tax installment due.
- May 7: Final Form 571-L date to avoid a 10% penalty.
- June 16: Second estimated-tax installment due.
- July 1: Santa Monica business-license renewal filing due.
- August 31: Santa Monica renewal grace period ends.
- September 15: Extended S corporation and partnership returns due; third estimated-tax installment due.
- October 15: Extended individual and C corporation returns due.
- December 15: Corporations pay the fourth estimated-tax installment.
- January 15, 2026: Individuals pay the fourth estimated-tax installment.
- Rolling: California Statement of Information deadline depends on entity formation date.
Important context
The original guide also referenced Delaware estimated franchise-tax installments on June 1, September 1, and December 1 for taxpayers expecting more than $5,000 of annual franchise tax. The exact application of each date depends on entity type, fiscal year, jurisdiction, extensions, and agency relief.