INTERNAL REVENUE SERVICE
https://directpay.irs.gov/directpay/payment?execution=e1s1
CALIFORNIA FRANCHISE TAX BOARD
https://www.ftb.ca.gov/pay/index.html
CA EDD e-Services and Payments - Payroll
https://www.edd.ca.gov/Payroll_taxes/e-Services_for_Business.htm
CA Board of Equalization - Sales Tax File and Pay
https://onlineservices.cdtfa.ca.gov/Directory/
CA BUSINESS PAYMENTS/ESTIMATES - WEB PAY BUSINESS
https://webapp.ftb.ca.gov/webpay/login/belogin?Submit=Use+Web+Pay+business
TIPS:
- Use the Primary Taxpayer’s SS Number to pay. This will be the first name on the tax return.
- Reason:
- For Tax Return, it is Balance Due
- For Estimated taxes, choose Estimated Tax
- Individuals: Balance Due – Income Tax – Form 1040
- Estimated Payments is Form 1040-ES, you can pay all at once or schedule payments.
- Tax period for payment; Year for which you are paying
- Verify Identity: Use the prior years information to verify your identity, not the current year.
- Make sure to save the receipt at the end to your files. You can upload them to your SmartVault files.
TAX RETURN AND PAYMENT DUE DATES FOR 2025
- January 15: Due date for final estimated tax payment for 2024. This applies to self-employed people who don't have taxes automatically withheld from their pay. January 15 is the due date to pay taxes on income earned from September 1 through December 31, 2024.
- January 29: IRS begins accepting 2024 tax returns. You don't have to wait until April to file your tax return. Doing it sooner can help you collect a tax refund sooner.
- Link to file an extension: https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return
- April 15: Due date to file your 2024 Individual tax return. Extensions due. Payments due, even if on extension.
- Be sure to gather all relevant tax documents. That includes:
- W-2s from employers
- 1099s from clients if you're self-employed
- Tax forms you received for earned interest from savings accounts
- Documents related to contributions you made to tax-advantaged retirement accounts
- Documents showing interest paid on student loans
- Receipts for business expenses
- April 15: First estimated tax payment due for 2025. Self-employed workers are expected to make estimated quarterly tax payments. This first payment applies to income earned from January 1 through March 31, 2025.
- June 16: Due date for second estimated tax payment for 2025. This payment applies to income earned from April 1 through May 31.
- September 15: Due date for third estimated tax payment for 2025. This payment is for income earned from June 1 through August 31.
- October 15: Last day to file your 2024 tax return with an extension. This is the last day to file your tax return, assuming you've been granted a six-month extension. But you'll still need to estimate your 2024 tax liability and pay it by the April deadline. You can calculate your liability by using Form 1040-ES or working with a tax professional.
Important Tax Filing Dates for Businesses in 2025
Individuals aren't the only ones who have to pay taxes. Businesses are also required to pay their share to the IRS. Here are some key dates for business owners.
- January 31: If your business had employees in 2024, you'll need to submit your W-2 forms to the IRS—and to your employees—by the end of January. This is also the due date to submit 1099 forms for independent contractors.
- March 17: S-corporations and partnerships must file their 2024 business tax return by this date.
- April 15: This is the deadline for corporations to file their 2024 return.
- April 15: Estimated Payment for most businesses for 2025 due to State
- September 15: This is the last day for S-corporations and partnerships to file their business return with an extension.
- October 15: Corporations that received a tax extension must file their 2024 tax return by this date.
