2025 Tax Deadlines for Startups

• U.S. Tax Deadlines
• San Francisco Tax Deadlines
• New York Tax Deadlines
• Seattle Tax Deadlines

2025 U.S. Tax Deadlines for Startups

• JAN 31:
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
  • 1099NEC and W-2s
  • 3921 and 3922 Stock Options Exercise reporting
  • Quarterly Sales and Use tax filing
• FEB 28:
  • W-2 and 1099-MISC, 1099-NEC filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
  • IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
• MAR 3:
  • Delaware Annual Franchise Report for Delaware Corporations
• MAR 17:
  • Federal and State income tax return for S-Corp and Partnership; or Federal and State income tax extension filing for S-Corp and Partnership
• APR 15:
  • Federal and State income tax return of Individuals, Corporations; or
  • Federal and State income tax extension filing for individual, Corporations
  • Federal Quarterly Estimated Taxes (Q1)
  • FinCEN 114 – FBAR (will be allowed to extend)
• APR 30:
  • Quarterly Sales and Use tax filing
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
• MAY 15:
  • Form 990 Series – Tax Exempt Organizations
  • Form 8868 – Application for Extension of Time to File an Exempt Organization Return
• JUN 2:
  • Delaware Quarterly Estimated Franchise Tax
• JUN 16
  • Federal Quarterly Estimated Taxes (Q2)
• JUL 31:
  • Quarterly Sales and Use tax filing
  • Annual Return/Report of Employee Benefit Plan
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
• SEP 1:
  • Delaware Quarterly Estimated Franchise Tax
• SEP 15:
  • Federal Quarterly Estimated Taxes (Q3)
  • Federal and State income tax return for S-Corp and Partnership with filed extension
• SEP 30:
  • Form 1041 Extended Return
• OCT 15:
  • Federal and State income tax return for Individuals and Corporation with filed extension
  • FinCEN 114 (Extended return)
  • Form 5500 Series Extended Return
• OCT 31:
  • Quarterly Sales and Use tax filing
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
• NOV 17:
  • Federal and state income tax return for Exempt Organizations with filed extension
• DEC 1:
  • Delaware Quarterly Estimated Franchise Tax
• DEC 15:
  • Federal Quarterly Estimated Taxes (Q4)

San Francisco 2025 Tax Deadlines For Startups

• JAN 31:
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
  • 1099NEC and W-2s
  • 3921 and 3922 Stock Options Exercise reporting
  • Quarterly Sales and Use tax filing
• FEB 28:
  • W-2 and 1099-MISC, 1099-NEC filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
  • IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
  • San Francisco Annual Gross Receipts, Payroll and Rent Tax Returns. 60-Day extension is available for filing the tax return, but not paying any tax due.
• MAR 3:
  • Delaware Annual Franchise Report filing deadline for Delaware Corporations
• MAR 17:
  • Federal and State income tax return for S-Corp and Partnership; or
  • Federal and State income tax extension filing for S-Corp and Partnership
• APR 1:
  • SF 571-L Business Property Tax Filing Due. Initial Deadline
• APR 10:
  • Second Installment deadline to pay the Property tax bill to San Francisco County
• APR 15:
  • Federal and State income tax return of Individual, Trust and C-Corporation; or
  • Federal and State income tax extension filing for individual, Trust and C-Corp
  • Federal Quarterly Estimated Taxes (Q1)
  • FinCEN 114 – FBAR (will be allowed to extend)
  • California Estimated tax payment
• APR 30:
  • Quarterly Sales and Use tax filing
  • San Francisco Quarterly (Q1) Estimated Tax Payment
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
• MAY 7:
  • SF 571-L Business Property Tax Filing. Final date to avoid a 10% penalty.
• MAY 15:
  • Form 990 Series – Tax Exempt Organizations
  • Form 8868 – Application for Extension of Time to File an Exempt Organization Return
• JUN 2:
  • San Francisco Business Registration Renewal
  • Delaware Quarterly Estimated Franchise Tax
• JUN 16:
  • Federal Quarterly Estimated Taxes (Q2)
  • California Quarterly Estimated Taxes (Q2)
• JUL 31:
  • Quarterly Sales and Use tax filing
  • San Francisco Quarterly (Q2) Estimated Tax Payments
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
• AUG 1:
  • Annual Return/Report of Employee Benefit Plan
• SEP 1:
  • Delaware Quarterly Estimated Franchise Tax
  • SF 571-L Business Property Tax Payment Due
• SEP 15:
  • Federal Quarterly Estimated Taxes (Q3)
  • Federal and State income tax return for S-Corp and Partnership with filed extension
• SEP 30:
  • Form 1041 Extended Return
• OCT 15:
  • Federal and State income tax return for Individuals and Corporation with filed extension
  • FinCEN 114 (Extended return)
  • Form 5500 Series Extended Return
• OCT 31:
  • Quarterly Sales and Use tax filing
  • R&D Tax Credit Form 941 (Q3) to claim R&D credit against Payroll taxes
  • San Francisco Quarterly (Q3) Estimated Tax Payments
• NOV 17:
  • Form 990 Series Extended Return
  • California Franchise Tax Due (extended)
• DEC 1:
  • Delaware Quarterly Estimated Franchise Tax
• DEC 10:
  • San Francisco County Property Tax Bill First Installment
• DEC 15:
  • Federal Quarterly Estimated Taxes (Q4) California Quarterly Estimated Taxes (Q4)
• VARIABLE:
  • California Statement of Information

New York 2025 Tax Deadlines For Startups

• JAN 15:
  • NY Estimated Tax Payment Q4 of 2024 – Individual, Partnership, and S Corp.
• JAN 22:
  • NY Sales Tax Return Due for Monthly Filers
• JAN 31:
  • R&D Tax Credit Form 941 to claim R&D credit against payroll taxes
  • 1099NEC and W-2s
  • 3921 and 3922 Stock Options Exercise reporting
  • Quarterly Sales and Use tax filing
• FEB 20:
  • NY Sales Tax Return Due for Monthly Filers
  • FEB 28: W-2 and 1099-MISC, 1099-NEC filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
  • IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
• MAR 17:
  • Federal and NY state and NYC income tax return for S-Corp and Partnership; or
  • Federal and NY state and NYC income tax extension filing for S-Corp and Partnership
• MAR 20:
  • NY Sales Tax Return Due for Monthly Filers
  • NY Sales Tax Return Due for Quarterly Filers
  • NY Sales Tax Return Due for Annually Filers
• APR 1:
  • R&D Tax Credit Form 941 (Q1) to claim R&D credit against payroll taxes
• APR 15:
  • Federal and NY State income tax return of Individual, Trust and C-Corporation; or
  • Federal and NY State income tax extension filing for individual, Trust and C-Corp
  • Federal Quarterly Estimated Taxes (Q1)
  • FinCEN 114 – FBAR (will be allowed to extend)
• APR 21:
  • NY Sales Tax Return Due for Monthly Filers
• MAY 15:
  • Form 990 Series – Tax Exempt Organizations
  • Form 8868 – Application for Extension of Time to File an Exempt Organization Return
• MAY 20:
  • NY Sales Tax Return Due for Monthly Filers
• JUN 16:
  • Federal Quarterly Estimated Taxes (Q2)
  • NY Estimated Tax Payments
• JUN 20:
  • NY Sales Tax Return Due for Monthly Filers
  • NY Sales Tax Return Due for Quarterly Filers
• JUL 21:
  • NY Sales Tax Return Due for Monthly Filers
• JUL 31:
  • Annual Return/Report of Employee Benefit Plan
  • R&D Tax Credit Form 941 (Q2) to claim R&D credit against payroll taxes
• AUG 20:
  • NY Sales Tax Return Due for Monthly Filers
• SEP 15:
  • Federal Quarterly Estimated Taxes (Q3)
  • NY Estimated Tax Payments
  • Federal and NY State income tax return for S-Corp and Partnership with filed extension
• SEP 22:
  • NY Sales Tax Return Due for Monthly Filers
  • NY Sales Tax Return Due for Quarterly Filers
• OCT 15:
  • Federal and NY State income tax return for Individuals and Corporation with filed extension
  • FinCEN 114 (Extended return)
  • Form 5500 Series Extended Return
• OCT 31:
  • Quarterly Sales and Use tax filing
  • R&D Tax Credit Form 941 (Q3) to claim R&D credit against payroll taxes
• NOV 17:
  • Form 990 Series Extended Return
  • NY Sales Tax Return Due for Monthly Filers
• DEC 15:
  • Federal Quarterly Estimated Taxes (Q4)
  • NY Corporation Estimated Tax Payments
• DEC 22:
  • NY Sales Tax Return Due for Monthly Filers
  • NY Sales Tax Return Due for Quarterly Filers

Seattle 2025 Tax Deadlines For Startups

• JAN 31:
  • Washington State Fund Quarterly Report (Q4 – Payroll Tax)
  • Prior Year Q4 Seattle Business License Tax for Quarterly Filers
  • R&D Tax Credit Form 941 (Q4 2021) to claim R&D credit against Payroll taxes
  • 1099NEC and W-2s
  • 3921 and 3922 Stock Options Exercise reporting
• FEB 28:
  • W-2 and 1099-MISC, 1099-NEC filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
  • IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings – if paper-filing (due March 31 if e-Filing). Additional 30 days extension – File Form 8809
• MAR 3:
  • Delaware Annual Franchise Report for Delaware Corporations
• MAR 17:
  • Federal and State income tax return for S-Corp, and Partnership
  • Federal and State income tax extension filing for S-Corp and Partnership
• APR 15:
  • Federal and State income tax return of Individual, Trust and C-Corporation; or
  • Federal and State income tax extension filing for individual, Trust and C-Corp
  • Federal Quarterly Estimated Taxes (Q1)
  • FinCEN 114 – FBAR (will be allowed to extend)
  • Washington Annual Excise Tax Return (Business & Occupation Tax)
• APR 30:
  • R&D Tax Credit Form 941 (Q1) to claim R&D credit against payroll taxes
  • Washington Q1 Excise Tax Return
  • Washington Personal Property Tax Listing Form and 50% of Property Taxes
  • Washington State Fund Quarterly Report (Q1 – Payroll Tax)
  • Seattle Business License Tax Deadline for Annual Filers.
• MAY 15:
  • Form 990 Series – Tax Exempt Organizations
  • Form 8868 – Application for Extension of Time to File an Exempt Organization Return
• JUN 2:
  • Delaware Quarterly Estimated Franchise Tax
• JUN 16:
  • Federal Quarterly Estimated Taxes (Q2)
• JUL 31:
  • Washington State Fund Quarterly Report (Q2 – Payroll Tax)
  • Washington Q2 Excise Tax Return
  • Annual Return/Report of Employee Benefit Plan
  • Seattle Q1 Business License Tax for Quarterly Filers
  • R&D Tax Credit Form 941 (Q2) to claim R&D credit against payroll taxes.
• SEP 1:
  • Delaware Quarterly Estimated Franchise Tax
• SEP 15:
  • Federal Quarterly Estimated Taxes (Q3)
  • Federal and State income tax return for S-Corp and partnership with filed extension
• SEP 30:
  • Form 1041 Extended Return
• OCT 15:
  • Federal and State income tax return for Individuals and Corporation with filed extension
  • FinCEN 114 (Extended return)
  • Form 5500 Series Extended Return
• OCT 31:
  • Washington State Fund Quarterly Report (Q3 – Payroll Tax)
  • Washington Personal Property Tax Due (Remaining 50%)
  • Washington Q3 Excise Tax Return
  • Seattle Q1 Business License Tax for Quarterly Filers
  • R&D Tax Credit Form 941 (Q3) to claim R&D credit against Payroll taxes
• NOV 17:
  • Form 990 Series Extended Return
• DEC 1:
  • Delaware Quarterly Estimated Franchise Tax
• DEC 15:
  • Federal Quarterly Estimated Taxes (Q4)
• VARIABLE:
  • Annual renewal of your business license

Don’t let tax deadlines disrupt your startup’s momentum. Stay compliant and keep your focus on growth with support from Burkland’s expert startup tax professionals. Contact us today to learn how we can simplify your tax planning and keep your business on track.