Starting and running a Limited Liability Company (LLC) comes with many benefits, including liability protection and tax flexibility. However, one key responsibility for LLC owners is ensuring taxes are filed and paid on time to avoid penalties.
If you’re wondering, “When are LLC taxes due?”, the answer depends on your business structure, tax classification, and state requirements. In this guide, we’ll break down LLC tax deadlines in 2025, different tax classifications, and essential tips to stay compliant.
How LLCs Are Taxed
An LLC is a flexible business entity, meaning it can be taxed in different ways based on its classification with the Internal Revenue Service (IRS):
- Single-Member LLC (Disregarded Entity) – Treated as a sole proprietorship, meaning profits and losses pass through to the owner’s personal tax return.
- Multi-Member LLC – Treated as a partnership by default, with each member reporting their share of income on personal tax returns.
- LLC Taxed as an S Corporation – Owners pay themselves a salary and may take additional profits as distributions, potentially lowering self-employment taxes.
- LLC Taxed as a C Corporation – The LLC pays corporate income taxes separately from its owners.
Each classification has different tax deadlines, so let’s look at when your LLC taxes are due in 2025.
2025 LLC Tax Deadlines
Single-Member LLC Tax Deadlines
A single-member LLC is taxed as a sole proprietorship and reports business income on Schedule C of the owner’s personal Form 1040.
- Tax Deadline: April 15, 2025 (Same as individual tax returns)
- Extended Deadline (if filed for extension): October 17, 2025
Multi-Member LLC Tax Deadlines
A multi-member LLC is taxed as a partnership and must file Form 1065. Each partner receives a Schedule K-1 to report their share of income on their personal return.
- Tax Filing Deadline: March 15, 2025
- Extended Deadline (if filed for extension): September 15, 2025
LLC Taxed as an S Corporation
LLCs electing S Corp taxation must file Form 1120-S and distribute Schedule K-1 forms to shareholders.
- Tax Filing Deadline: March 15, 2025
- Extended Deadline: September 15, 2025
LLC Taxed as a C Corporation
LLCs taxed as C Corporations must file Form 1120 and pay corporate taxes separately.
- Tax Filing Deadline: April 15, 2025
- Extended Deadline: October 15, 2025
Quarterly Estimated Tax Deadlines for LLC Owners
If your LLC earns income that is not subject to withholding, you may need to pay estimated taxes quarterly to avoid penalties. The estimated tax deadlines for 2025 are:
- April 15, 2025 – First quarter payment
- June 17, 2025 – Second quarter payment
- September 16, 2025 – Third quarter payment
- January 15, 2026 – Fourth quarter payment for 2025 earnings
State LLC Tax Deadlines in California
If your LLC operates in California, you must also meet state tax obligations:
- California LLC Annual Franchise Tax ($800 minimum): Due April 15, 2025
- California LLC Gross Receipts Fee: Due on March 15, 2025, if applicable
- California LLC Annual Report (Statement of Information): Due every two years based on your LLC’s registration date
Failure to pay California LLC taxes on time may result in penalties and interest, so be sure to stay on top of these deadlines.
Tips for Meeting LLC Tax Deadlines
- Mark Your Calendar: Keep track of tax deadlines to avoid last-minute filing.
- Set Up Quarterly Tax Payments: If required, make estimated tax payments throughout the year.
- Work with a Tax Professional: An experienced CPA or tax attorney can help ensure compliance.
- File an Extension If Needed: If you can’t file by the due date, request an extension to avoid penalties.
Need Help with Your LLC Taxes?
Tax compliance is a crucial part of running an LLC. If you’re unsure about your LLC’s tax deadlines or obligations in California, our team at CANEI is here to help. We specialize in LLC formation and compliance, and we can refer you to our tax strategy partners to keep your business on track.
📞 Contact us today for expert legal guidance on LLC taxes!
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