Your 2025 Tax Deadline Center
Every key date in one guide—individual, business, trusts, and nonprofits.
Individuals (Form 1040)
original due date: april 15, 2025
extension due date: october 15, 2025
Estimated Tax Payments (Form 1040-ES):
Q1: April 15, 2025
Q2: June 16, 2025 (June 15 is a Sunday)
Q3: September 15, 2025
Q4: January 15, 2026
Partnership (Form 1065)
original due date: march 17, 2025
extension due date: september 15, 2025
S Corporations (Form 1120-S)
original due date: march 17, 2025
extension due date: september 15, 2025
C Corporations (Form 1120)
original due date: april 15, 2025 (calendar year)
extension due date: october 15, 2025
Estimated Tax Payments (Form 1120-W):
Q1: April 15, 2025
Q2: June 16, 2025 (June 15 is a Sunday)
Q3: September 15, 2025
Q4: December 15, 2025
Tax Exempt Organizations (Form 990)
original due date: may 15, 2025
extension due date: November 17, 2025
Foreign Reporting Requirements
fabr(Fincen 114):
Due April 15, 2025
Automatic Extension to October 15, 2025
Form 5471, 8865, 8938, etc.:
Due with Form 1040 or Form 1120, including extensions
Payroll Tax Forms
form 941 quarterly filings:
Q1: April 30, 2025
Q2: July 31, 2025
Q3: October 31, 2025
Q4: January 31, 2026
Form W-2 & 1099-NES to IRS and recipients:
Due: January 31, 2025
California’s Pass Through Entity (PTE) Tax
for calendar year entities
Elect into the CA PTE program for 2024 by March 15, 2025 (no extension).
Pay the final 2024 PTE tax with your original 2024 return (generally March 17, 2025).
Make the 2025 PTE prepayment by June 17, 2025—the greater of $1,000 or 50% of your 2024 PTE tax—to remain eligible to elect again for 2025.
Applies to Eligible:
S corporations
Partnerships
LLCs taxed as Partnerships or S Corporations.
Payments are made through:
FTB Web pay under “Pass Through Entity Elective Tax Payment
Join Our Quarterly Briefing
A concise, once‑a‑quarter briefing from your CPA—what to do next for tax deadlines, tax planning, and compliance.