Important Tax Deadlines for 2025

Keeping track of tax deadlines is crucial for staying compliant and avoiding unnecessary fees. To make the process easier, we’ve put together a detailed guide outlining the key tax filing dates for individuals and businesses in 2025.

1. 1099 Filing Deadline – January 31, 2025

If you paid $600 or more in 2024 to independent contractors, you must issue a Form 1099-NEC or 1099-MISC by January 31. This applies to payments for services performed by sole proprietors, partnerships, or LLCs taxed as sole proprietors.

2. Pass-Through Business Tax Returns – March 15, 2025

For partnerships, multiple member LLCs, and S Corporations, tax returns are due by March 15, 2025. An extension can be filed to extend the deadline to September 15, 2025, but the extension only extends the filing deadline not the payment deadline.

3. C-Corporation & Individual Tax Returns – April 15, 2025

For C-Corporations, individual tax filings, sole proprietors, single-member LLCs, and FBAR reporting, the deadline is April 15, 2025. An extension can be filed to extend the deadline to October 15, 2025, but the extension only extends the filing deadline not the payment deadline.

4. Quarterly Estimated Tax Payments

If you are self-employed or have income not covered by withholding, estimated tax payments may be required:

• Q1: April 15, 2025

• Q2: June 15, 2025

• Q3: September 15, 2025

• Q4: January 15, 2026

Payments can be made via the IRS Payment website or the Electronic Federal Tax Payment System (EFTPS).

5. Retirement Contribution Deadlines

• Traditional & Roth IRA:

Must be opened by December 31, 2024; contributions for 2024 can be made until April 15, 2025.

• SEP IRA:

Must be opened and funded by your business tax return filing date, including extensions.

• Solo 401(k):

Must be opened by December 31, 2024. Employee contributions are due by December 31, 2024, while employer contributions can be made up until the business tax return filing date, including extensions.

6. Special Extension for California Wildfire-Affected Taxpayers

Due to the California wildfires, both the IRS and California have announced extended tax deadlines for affected individuals and businesses in Los Angeles County. Key federal and state deadlines in 2025 have been postponed to October 15, 2025, for most income and estimated tax filings. Please let us know if you believe you may qualify for these extensions. See more information for IRS notice and CA notice.

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