2025 US Tax Deadlines

Staying on top of 2025 US tax deadlines is essential for avoiding penalties, maintaining compliance, and ensuring your business runs smoothly.

Missing these critical dates can lead to financial consequences and operational disruptions. Learn more about US taxes for startups here.

Below, we’ve listed the key tax deadlines for 2025. These deadlines are based on the financial information you report from 2024.

January 15, 2025

Fourth Quarter 2024 Estimated Tax Payment Due – Individuals

If you’re required to make quarterly estimated tax payments, this marks your final payment for 2024.

Many taxpayers opt to pay 100% of their prior year’s tax liability to avoid underpayment penalties. However, any unpaid taxes will still need to be settled when you file your 2024 tax return in April 2025.

📅 Need assistance calculating your estimated taxes?Schedule a free consultation.

January 31, 2025

Form 1099 and W-2 Distribution Deadline

Employers must send W-2 forms to employees and 1099 forms to contractors by this date. Additionally, businesses paying non-employee compensation must e-file Form 1099-NEC with the IRS. Accurate and timely filing is crucial to avoid penalties.

March 1, 2025

Delaware Franchise Tax Annual Report Deadline – Corporations

Delaware-incorporated corporations are required to file their annual franchise tax reports. The minimum tax is $450, but it can be significantly higher for funded companies.

March 17, 2025

Form 1065 Tax Return Deadline – LLCs

LLCs filing as partnerships must submit Form 1065 by this date unless an extension is filed, which provides an additional six months to September 15, 2025.

Haven’t decide between a C-Corp and an LLC yet? Check out our guide to find the best structure for your business!

April 15, 2025

April 15, 2025, stands out as the busiest tax day of the year, with numerous obligations under the umbrella of 2025 US tax deadlines.

• Form 1120 Tax Return – Corporations U.S. corporations must file their federal income tax returns. Extensions are available until October 15, but taxes owed must be paid by this date to avoid penalties.
• Form 5472 Informational Return – Foreign-Owned LLCs Foreign-owned LLCs must file Form 5472, reporting transactions between the LLC and its foreign owners.
• Form 1040/1040-NR – Individuals Individual tax returns are due, with extensions available until October 15. As with corporations, any taxes owed must be paid by April 15.
• First Quarter 2025 Estimated Tax Payment – Individuals Individuals making quarterly payments must pay their first installment for 2025.
• FinCEN Form 114 (FBAR) U.S. persons with foreign financial accounts exceeding $10,000 must report them by this date, with extensions available until October 15.

📅 Are you unsure about meeting your 2025 US tax deadlines?

Lazo can simplify the process and ensure you’re fully compliant.Book a consultation today.

May 1, 2025

Florida Franchise Tax Annual Report Deadline

Corporations and LLCs incorporated in Florida must file their franchise tax reports, with a minimum payment of $139.

May 15, 2025

Form 990 Tax Return Deadline – Nonprofits

Nonprofit organizations must file their Form 990 tax returns. Extensions are available until November 17, 2025.

June 1, 2025

Delaware Franchise Tax Annual Report Deadline – LLCs

LLCs incorporated in Delaware must file their franchise tax reports, with a minimum fee of $300.

June 15, 2025

Second Quarter 2025 Estimated Tax Payment Due

The second quarterly estimated tax payment for 2025 is due.

September 15, 2025

Final Deadline for Extended LLC Tax Returns (Form 1065)

LLCs with an extension must file their 2024 Form 1065 by this date.

October 15, 2025

Final Deadlines for Extended Returns

• Form 1120 – Corporations Corporations must file their extended returns and pay any remaining taxes.
• Form 5472 – Foreign-Owned LLCs The final deadline for foreign-owned LLCs to file Form 5472.
• Form 1040/1040-NR – Individuals The extended deadline for individual tax returns.
• FinCEN Form 114 (FBAR) The final deadline to report foreign financial accounts.

November 17, 2025

Extended Form 990 Deadline – Nonprofits

Nonprofits that filed for an extension must submit their returns by this date.

January 15, 2026

Fourth Quarter 2025 Estimated Tax Payment Due – Individuals

The final quarterly payment for 2025 is due, settling any remaining estimated taxes.

Stay Ahead of 2025 US Tax Deadlines with Lazo

Managing your 2025 US tax deadlines is crucial for staying compliant and avoiding penalties.

From estimated tax payments to franchise tax filings, our team ensures you’re prepared for all upcoming 2025 US tax deadlines.

Book a free consultation today to stay on track.