Managing tax deadlines effectively is critical for every employer. Late filings and missed payments can result in penalties, interest charges, and compliance risks. For North America-based CPAs, EAs, and accounting firms, helping clients stay ahead of their 2025 tax obligations is essential.

The IRS Employer’s Tax Calendar (Publication 509) outlines key deadlines for payroll taxes, estimated tax payments, reporting obligations, and business tax filings. Let’s break down the most important dates and compliance strategies for the upcoming year.

Key Employer Tax Deadlines for 2025

1. Payroll Tax Deposits: Monthly & Semiweekly Schedules

Employers must withhold and deposit federal income tax, Social Security, and Medicare taxes according to their IRS-assigned schedule:

• Monthly Depositors: Taxes are due on the 15th of the following month.
• Semiweekly Depositors: Taxes are due three banking days after payday.

Pro Tip for CPAs: Automate payroll tax deposits using the Electronic Federal Tax Payment System (EFTPS) to prevent delays and avoid penalties.

2. Quarterly Payroll Tax Filings (Form 941 & Excise Tax Filings - Form 720)

• Q1 Deadline: April 30, 2025
• Q2 Deadline: July 31, 2025
• Q3 Deadline: October 31, 2025
• Q4 Deadline: January 31, 2026

Employers must file Form 941 quarterly to report withheld taxes. Businesses subject to excise taxes must file Form 720 by these deadlines.

Compliance Tip: Help your clients review payroll records each quarter to avoid discrepancies that may trigger an IRS audit.

3. W-2 and 1099 Reporting Deadlines

• January 31, 2025 – Employers must file W-2s (for employees) and 1099-NEC (for independent contractors) with the IRS and Social Security Administration.
• March 31, 2025 – Electronic filing deadline for 1099-MISC and 1099-NEC.

Actionable Advice: Implement automated payroll and contractor payment systems to generate these forms accurately and on time.

4. Business Income Tax Filing Deadlines

Different business entities have varying tax filing deadlines:

• March 17, 2025 – S Corporations (Form 1120-S) and Partnerships (Form 1065).
• April 15, 2025 – C Corporations (Form 1120) and Sole Proprietors (Schedule C).
• October 15, 2025 – Extended deadline for C Corporations and Sole Proprietors that filed for an extension.

Key Insight: Filing an extension doesn’t extend the payment deadline. Employers must estimate and pay taxes by April 15 to avoid penalties.

5. Federal Estimated Tax Payment Deadlines

For businesses and self-employed individuals, quarterly estimated tax payments are due:

• April 15, 2025 – Q1
• June 16, 2025 – Q2
• September 15, 2025 – Q3
• January 15, 2026 – Q4

Strategic Advice: Encourage clients to set up automated estimated tax payments to prevent cash flow disruptions and compliance issues.

How CPAs & Accounting Firms Can Help Employers Stay Compliant

· Provide Proactive Tax Planning
Regularly review employer tax obligations, ensuring compliance with changing IRS regulations.

· Automate Payroll Tax Deposits & Reporting
Encourage businesses to use EFTPS for payroll taxes and cloud-based accounting systems for real-time tax tracking.

· Educate Clients on Filing Extensions & Penalties
Make sure employers understand that filing an extension doesn’t extend their payment deadline, preventing costly surprises.

· Offer Year-Round Compliance Support
Tax planning shouldn’t be seasonal—help clients establish a rolling tax compliance strategy to avoid last-minute stress.

Final Thoughts

A well-structured employer tax calendar is more than just a compliance tool—it’s a roadmap for business stability. CPAs, EAs, and accounting firms play a crucial role in ensuring that businesses meet their tax obligations efficiently and accurately in 2025.

Need expert tax support?

Unison Globus offers tailored tax solutions for businesses, helping them navigate compliance with ease. Connect with us today to streamline your 2025 tax obligations!

Key Tax Deadlines & Tips for Employers in 2025

Staying ahead of tax deadlines is crucial for compliance and avoiding penalties. Here are the important IRS deadlines for 2025, based on Publication 509:

General Tax Deadlines

📌 Jan 15, 2025 – Q4 2024 Estimated Tax Payment Due
📌 April 15, 2025 – Tax Day & Q1 Estimated Tax Payment Due
📌 June 16, 2025 – Q2 Estimated Tax Payment Due
📌 Sept 15, 2025 – Q3 Estimated Tax Payment Due
📌 Oct 15, 2025 – Extended Individual Tax Return Deadline

Employer Tax Deadlines

📌 Jan 31, 2025 – W-2 & 1099-NEC Submission Deadline
📌 Feb 28, 2025 – Paper Filing Deadline for 1099-MISC
📌 March 31, 2025 – E-filing Deadline for 1099-MISC
📌 April 30, 2025 – Q1 Payroll Tax Return (Form 941) Due
📌 July 31, 2025 – Q2 Payroll Tax Return (Form 941) Due
📌 Oct 31, 2025 – Q3 Payroll Tax Return (Form 941) Due

Excise & FUTA Tax Deadlines

📌 April 30, July 31, Oct 31, 2025 & Jan 31, 2026 – Quarterly Excise Tax (Form 720) & FUTA Tax (if liability exceeds $500)

Pro Tips for CPAs & Accounting Firms

· Automate Payroll Deposits using EFTPS to prevent late fees.

· Remind Clients about filing extensions NOT delaying tax payments.

· Set Up Quarterly Compliance Checks to avoid last-minute issues.

Staying compliant is key to financial stability—plan ahead and stay on track!

Disclaimer:

This article is for informational purposes only and should not be considered as tax, legal, or financial advice. Tax laws and deadlines may change, and employers should consult with a qualified tax professional or refer to official IRS guidelines for the most up-to-date information. Unison Globus is not responsible for any actions taken based on this content. For personalized tax compliance solutions, please contact our team.