Small Business Taxes & Management

To Do List -- Federal

October 1, 2025

Form 1041, extended Fiduciary Return

October 10, 2025

Form 4070, employees who received $20 or more in tip income in September.

October 15, 2025

Form 1040, filing deadline for individual tax returns if extension was obtained.
Form 1120, extended Corporation Income Tax Return
Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
Form 5500, extended Annual Return of Employee Benefit Plan.
Employment tax deposits due for monthly depositors.

October 31, 2025

Form 941 due for 3rd Quarter 2025. (Form 941 may be filed as late as November 10 if taxes have been deposited in full and on time.)
FUTA, $500 or more in undeposited tax at end of quarter last day to deposit tax

Various

Form 8300 (statement to payer of cash of more than $10,000) must be filed with the IRS by the 15th day following the transaction.

Semi-Weekly Employment Tax Deposit Schedule for June:

Payroll Date Deposit Date

Oct 1-3 Oct 8

Oct 4-7 Oct 10

Oct 8-10 Oct 16

Oct 11-14 Oct 17

Oct 15-17 Oct 22

Oct 18-21 Oct 24

Oct 22-24 Oct 29

Oct 25-28 Oct 31

Oct 29-31 Nov 5

Nov 1-4 Nov 7

Special Rule: Employers must deposit taxes on next banking day after date employment tax liability exceeds $100,000.

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Payroll Date	Deposit Date
Oct 1-3	Oct 8
Oct 4-7	Oct 10
Oct 8-10	Oct 16
Oct 11-14	Oct 17
Oct 15-17	Oct 22
Oct 18-21	Oct 24
Oct 22-24	Oct 29
Oct 25-28	Oct 31
Oct 29-31	Nov 5
Nov 1-4	Nov 7