| January 15 | Individuals – Make a payment of your 2024 estimated tax if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the fourth installment date for estimated tax in 2024. |
| March 15 | S Corporations – File a 2024 calendar year income tax return (Form 1120S) and pay any tax due. This is the initial due date of the tax return, an automatic 6-month extension is available. |
| Partnerships – File a 2024 calendar year return (Form 1065). This is the initial due date of the tax return, an automatic 6-month extension is available. |
| April 15 | Individuals – File a 2024 calendar year income tax return (Form 1040) and pay any tax due. This is the initial due date of the tax return, an automatic 6-month extension is available. |
| Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the first installment date for estimated tax in 2025. |
| Trusts – File a 2024 calendar year income tax return (Form 1041) and pay any tax due. This is the initial due date of the tax return, an automatic 6-month extension is available. |
| Corporations – File a 2024 calendar year income tax return (Form 1120) and pay any tax due. This is the initial due date of the tax return, an automatic 6-month extension is available. |
| CA LLC’s and S Corporations – Make a minimum payment of $800 to the CA Franchise Tax Board to satisfy the annual franchise tax for California LLC’s and S Corporations. Use CA form 3522 for LLC’s and CA form 100-ES for an S Corporation. |
| May 15 | Non-Profit Organizations – File a 2024 calendar year income tax return (Form 990) and pay any tax due. This is the initial due date of the tax return, an automatic 6-month extension is available. |
| June 15 | Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the second installment date for estimated tax in 2025. |
| Partnerships – File a 2024 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. |
| September 15 | S Corporations – File a 2024 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. |
| Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the third installment date for estimated tax in 2025. |
| October 15 | Individuals – File a 2024 calendar year return (Form 1040) and pay any tax, interest, and penalties due. This due date applies only if you were given an additional 6-month extension. |
| Trusts – File a 2024 calendar year return (Form 1041) and pay any tax, interest, and penalties due. This due date applies only if you were given an additional 6-month extension. |
| Corporations – File a 2024 calendar year return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you were given an additional 6-month extension. |
| November 15 | Non-Profit Organizations – File a 2024 calendar year return (Form 990). This due date applies only if you were given an additional 6-month extension. |
| January 15 | Individuals – Make a payment of your 2025 estimated tax if you are not paying your income tax for the year through withholding. Use Form 1040-ES. This is the fourth installment date for estimated tax in 2025. |
