Tax season is critical for all businesses, and LLCs are no exception. Due to their flexible structure, LLC tax deadlines vary depending on how the business is classified for tax purposes. This guide outlines the key filing deadlines for LLCs in 2025, ensuring you don’t miss important dates and stay compliant.
Upcoming Tax Deadline: January 15, 2025
Kick off 2025 by marking January 15 on your calendar. This is the due date for the final quarterly estimated tax payment for 2024. If you expect to owe more than $1,000 in taxes, this is a critical payment to avoid penalties.
How Does an LLC File Taxes?
LLCs are unique because of their flexibility in tax classification. The IRS views LLCs as one of the following:
Sole Proprietorship (Single-member LLCs)
Partnership (Multi-member LLCs)
S Corporation
C Corporation
Each classification impacts tax deadlines, forms, and processes.
Key LLC Tax Deadlines for 2025
1. Sole Proprietorship (Single-Member LLC)
Form: IRS Form 1040 (Schedule C for business income)
Filing Date:
April 15, 2025 (standard deadline)
October 15, 2025 (with an extension)
Sole proprietors report business income as part of their personal income tax return.
2. Partnership (Multi-Member LLC)
Form: IRS Form 1065 (Partnership Return)
Filing Date:
March 15, 2025 (standard deadline)
September 15, 2025 (with an extension)
Each partner files a Schedule K-1 to report their share of income on personal returns.
3. S Corporation
Form: IRS Form 1120S
Filing Date:
March 15, 2025 (standard deadline)
September 15, 2025 (with an extension)
Shareholders report income via Schedule K-1, filed with personal taxes by April 15.
4. C Corporation
Form: IRS Form 1120
Filing Date:
April 15, 2025 (standard deadline)
October 15, 2025 (with an extension)
C corporations pay corporate income taxes at a flat rate of 21%.
Quarterly Estimated Taxes
LLC owners who owe more than $1,000 in taxes annually must make quarterly payments:
April 15, 2025
June 17, 2025
September 16, 2025
January 15, 2026
Use Form 1040-ES (for individuals) or Publication 542 (for corporations) to calculate your payments.
How to Apply for a Tax Extension
If you need more time to file:
Sole Proprietorships: File IRS Form 4868 for a six-month extension.
Partnerships and Corporations: Use IRS Form 7004.
Remember, extensions only apply to filing—not to tax payments, which must still be made by the original due date to avoid penalties.
Additional Tax Deadlines for LLCs
1099 Forms: Issue by January 31, 2025 for payments made to independent contractors.
Sales Taxes: State-specific deadlines vary—check local requirements.
Excise Taxes: Quarterly filings due April 30, July 31, October 31, 2025, and January 31, 2026.
Payroll Taxes: Consult the IRS schedule for Medicare, Social Security, and unemployment taxes.
Maximizing Your Tax Filing Success
1. Choose the Right Tax Designation
LLCs can change their tax classification by filing IRS Form 8832 or Form 2553.
Deadline for Form 8832: 75 days from business formation or fiscal year start.
Deadline for Form 2553: March 17, 2025, for the change to take effect in 2025.
2. Stay Organized Year-Round
Keep detailed financial records and receipts to streamline tax preparation.
3. Work with Professionals
Consult a CPA or use bookkeeping services like Bench for tax filing support.
Conclusion
Staying ahead of your LLC tax deadlines is crucial to avoid penalties and keep your business running smoothly. Whether you file as a sole proprietor, partnership, S corp, or C corp, knowing your deadlines is half the battle.
Need help with your books? Let Bench’s expert team take bookkeeping and tax prep off your plate so you can focus on growing your business.
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