when are llc taxes due 2025

3 min read 02-12-2024

Meta Description: Need to know when your LLC taxes are due in 2025? This comprehensive guide covers LLC tax deadlines, different filing requirements based on your LLC structure (single-member, multi-member, etc.), and crucial information to avoid penalties. Learn about estimated taxes, extensions, and more to ensure you're compliant.

Understanding LLC Tax Deadlines: 2025

The due date for your LLC's taxes in 2025 depends heavily on your LLC's structure and how you've chosen to be taxed. There's no single "LLC tax day." Let's break down the key scenarios:

How is Your LLC Taxed?

Your LLC's tax obligations depend entirely on its tax classification with the IRS. The most common classifications are:

1. Disregarded Entity (Sole Proprietorship or Single-Member LLC)

If your LLC is disregarded as a separate entity for tax purposes (common for single-member LLCs), your business income and losses are reported on your personal income tax return (Form 1040, Schedule C). Therefore, your LLC tax deadline aligns with your personal income tax deadline.

Due Date: April 15, 2025 (unless it falls on a weekend or holiday, in which case it's the next business day).

2. Partnership (Multi-Member LLC)

If your multi-member LLC is taxed as a partnership, you'll file IRS Form 1065 (U.S. Return of Partnership Income). This form reports the partnership's income, losses, deductions, and credits.

Due Date: March 15, 2025 (unless it falls on a weekend or holiday, in which case it's the next business day). Note: Partners receive a Schedule K-1 showing their share of the partnership's income or loss. This information is then reported on their individual tax returns by April 15, 2025.

3. S Corporation (S Corp LLC)

If your LLC is structured as an S corporation, it's treated as a pass-through entity, similar to a partnership. However, you'll file IRS Form 1120-S (U.S. Income Tax Return for an S Corporation).

Due Date: March 15, 2025 (unless it falls on a weekend or holiday, in which case it's the next business day). Shareholders receive a Schedule K-1 and report their share on their individual tax returns by April 15, 2025.

4. C Corporation (C Corp LLC)

If your LLC is taxed as a C corporation, it's treated as a separate legal entity. It files its own corporate income tax return (Form 1120).

Due Date: April 15, 2025 (unless it falls on a weekend or holiday, in which case it's the next business day).

Estimated Taxes: A Crucial Consideration

Regardless of your LLC's tax structure, if you expect to owe significant taxes (above a certain threshold), you'll likely need to pay estimated taxes throughout the year. These quarterly payments help avoid penalties at tax time.

Due Dates for Estimated Taxes (2025): April 15, June 16, September 15, and January 15, 2026.

What if I Need More Time? Requesting a Tax Extension

If you need extra time to file your LLC taxes, you can generally request an automatic six-month extension. This extension only applies to filing your return, not paying your taxes. You'll still need to estimate and pay your taxes by the original due date to avoid penalties.

How to Request an Extension: File Form 7004 (Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns).

State Taxes: Don't Forget Your State Obligations

In addition to federal taxes, most states require LLCs to file state tax returns. State tax deadlines vary significantly. Check your state's Department of Revenue website for specific details.

Key Takeaways: LLC Tax Deadlines 2025

Personal Income Tax Deadline (Disregarded Entities): April 15, 2025
Partnership/S Corp Tax Deadline: March 15, 2025
C Corp Tax Deadline: April 15, 2025
Estimated Tax Payments: April 15, June 16, September 15, January 15 (following year)
Extension for Filing (Not Payment): Available; file Form 7004.
State Taxes: Deadlines vary by state. Consult your state's Department of Revenue.

This information is for general guidance only and does not constitute professional tax advice. Consult with a qualified tax advisor or accountant to determine your specific LLC tax obligations. They can help navigate the complexities of LLC taxation and ensure you're compliant with all applicable laws and regulations.