2025 Tax Deadlines & Planning Opportunities for
A quarter-by-quarter roadmap to avoid penalties, capture credits, and make smarter entity and compensation moves all year long.
2025 Tax Calendar
Scroll through each quarter to see key deadlines and planning opportunities
Q1 2025 - Foundation Setting
Q4 Estimated Tax Payment Due
Ensure safe-harbor thresholds are met; adjust 2025 withholdings based on 2024 performance.
Review Entity Structure
Evaluate S-Corp wage/distribution mix, late S elections, and multi-entity strategies for tax efficiency.
1099-MISC/NEC E-Filing Deadline
Confirm W-9s and worker classifications; reconcile contractor payments and platform payouts.
S-Corp & Partnership Returns Due
Ensure officer comp is reasonable; finalize K-1 allocations; set extension payment based on prior-year liability.
Q2 2025 - Mid-Year Adjustments
C-Corp Tax Returns Due
File Form 1120 with proper estimated tax payments; review compensation and fringe benefit deductions.
Individual Returns & Q1 Estimates
Fund IRAs/HSA by deadline; lock in section 179/bonus plans for asset purchases.
Q2 Estimated Tax Payment Due
Adjust quarterly estimates based on year-to-date performance and projected income changes.
Mid-Year Tax Projection
Re-set S-Corp wages; evaluate accountable plan reimbursements; true-up safe harbor contributions.
Q3 2025 - Growth Planning
S-Corp/Partnership Extended Returns
Confirm basis schedules; distribute K-1s; confirm R&D salary allocations for credit.
Q3 Estimated Tax Payment Due
Review third quarter performance and adjust final quarter estimates accordingly.
Sales Tax Nexus Reviews
Audit thresholds for ecommerce platforms; verify facilitator remittances and product taxability.
Q4 2025 - Year-End Optimization
Individual Extended Returns
Lock in charitable timing; harvest gains/losses; reconcile estimated tax coverage before year-end.
C-Corp Extended Returns
Complete extended C-Corp returns with final book-to-tax reconciliations and proper estimated tax calculations.
Year-End Bonuses & Equipment
Optimize Section 179/bonus; set officer bonus and salary; fund retirement and accountable plan reimbursements.