Running a small or midsize business comes with enough challenges – compliance shouldn’t be one of them. Staying ahead of deadlines is not just about checking a box. Missing key dates can lead to penalties, audits, and a lot of added stress.
To make things easier, we put together a compliance calendar with the most important deadlines for 2025, including state-specific filings.
January
- W-2 and 1099 Forms: Distribute to employees and contractors by January 31.
- Fourth Quarter Tax Filings: Ensure payroll taxes are filed and deposited.
- New Year Compliance Check: Conduct an internal audit to address any outstanding compliance issues from the previous year.
- State-Specific Reports:
- California: File annual Limited Liability Company (LLC) tax reports by January 15.
- Delaware: Submit annual franchise tax reports and fees by January 31.
- Texas: Confirm annual sales tax permits are active and renewed as needed.
February
- ACA Reporting: Applicable large employers must distribute 1095-C forms by February 28.
- State-Specific Reports:
- Nevada: File the Annual List of Officers and Directors for corporations by February 28.
- Florida: Submit annual business renewal reports starting in February.
- Illinois: Ensure annual reports for LLCs are filed before month-end.
March
- Corporate Tax Returns: For C-corporations, file your tax return (Form 1120) by March 15.
- S-Corp and Partnership Returns: File Form 1120S or 1065.
- Employer Contributions: Ensure contributions to employee retirement plans are submitted before tax deadlines.
- State-Specific Reports:
- New York: Submit unclaimed property reports by March 10.
- Wyoming: Annual report fees for corporations and LLCs are due by March 1.
- Kentucky: File annual withholding tax reconciliations by March 31.
April
- Individual Tax Returns: If you’re a sole proprietor, ensure your personal tax return is filed by April 15.
- Quarterly Estimated Taxes: Q1 estimated tax payments are due on April 15.
- State-Specific Reports:
- California: File first-quarter sales and use tax returns by April 30.
- Texas: Submit franchise tax reports and payments by April 15.
- Virginia: Pay annual business property taxes by April 1.
May
- Annual Corporate Meetings: Many states require corporations to hold annual shareholder meetings in May. Document minutes and resolutions as part of compliance.
- State-Specific Reports:
- Hawaii: Annual business filings for corporations are due by May 31.
- Alabama: File business privilege tax returns by May 15.
- Utah: Submit annual registration renewals by May 31.
June
- Quarterly Estimated Taxes: Pay your Q2 estimated taxes by June 15.
- Mid-Year Payroll Review: Conduct a review of payroll processes to ensure compliance with wage laws.
- State-Specific Reports:
- New Mexico: File biannual gross receipts tax reports by June 25.
- Maryland: Submit personal property tax returns by June 15.
- Georgia: Pay state annual registration fees by June 1.
July
- Mid-Year Payroll Audits: Review payroll compliance to address issues before year-end.
- State Sales Tax Audits: Ensure sales tax filings are accurate and up-to-date, especially if you’ve expanded into new states.
- State-Specific Reports:
- Washington: File semi-annual business and occupation (B&O) tax returns by July 31.
- Massachusetts: Submit corporate excise tax returns by July 15.
- Colorado: File state withholding tax reconciliations by July 25.
September
- Extended Tax Deadlines: If you filed for an extension in March, complete your returns by September 15.
- Employee Classification Audit: Review contractor and employee classifications to avoid IRS penalties.
- State-Specific Reports:
- South Carolina: File business personal property tax returns by September 1.
- Oklahoma: Submit franchise tax payments by September 15.
- Missouri: File annual sales and use tax returns by September 30.
October
- Q3 Tax Filings: Submit third-quarter payroll and estimated taxes by October 15.
- Annual Benefits Review: Plan and finalize employee benefits packages for the upcoming year.
- State-Specific Reports:
- Nevada: Renew business licenses by October 31.
- Indiana: File annual withholding tax reports by October 20.
- Oregon: Submit transit tax returns by October 31.
December
- Year-End Compliance Check: Reconcile payroll, review benefits plans, and ensure all filings are up to date.
- Prepare for January Filings: Begin preparing W-2 and 1099 forms for distribution.
- State-Specific Reports:
- California: File final sales and use tax reports for the year by December 31.
- Tennessee: Submit tangible personal property tax schedules by December 15.
- North Carolina: File state corporate income tax returns by December 31.
How Escalon Helps You Stay Compliant
Escalon helps SMBs stay on top of tax filings, payroll regulations, and business reporting requirements with:
- Deadline Reminders – Never miss a filing with automated alerts.
- Expert Support – Our team handles filings, audits, and compliance.
- Tailored Solutions – Services designed to fit your business needs.
Do not let missed deadlines put your business at risk. Stay compliant and focus on growth.
