Small Business Taxes & Management

To Do List -- Federal

September 10, 2025

Form 4070, tip reporting to employer.

September 15, 2025

Form 1120S, filing deadline for calendar-year S corporations if automatic extension was obtained.
Form 1065, filing deadline for calendar-year partnerships (and LLCs) if automatic extension was obtained.
Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
Form 1040-ES, 3rd installment of estimated tax for individuals due.
Form 1041-ES, 3rd installment of estimated tax for calendar-year trusts and estates.
Corporate estimated tax, 3rd installment, for calendar-year corporations.
Form 8804 extended annual partnership withholding tax (Sec. 1446).
Form 1042, extended annual withholding tax return for U.S. source income of foreign persons.
Employment tax deposits due for monthly depositors.

September 30, 2025

Notes:

Form 941 may be filed as late as August 10 if taxes have been deposited in full and on time.

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 September:

Payroll Date Deposit Date

Aug 27-29 Sep 4

Aug 30-Sep 2 Sep 5

Sep 3-5 Sep 10

Sep 6-9 Sep 12

Sep 10-12 Sep 17

Sep 13-16 Sep 19

Sepl 17-19 Sep 24

Sep 20-23 Sep 26

Sep 24-26 Oct 1

Sep 27-30 Oct 3

Oct 1-3 Oct 8

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
Aug 27-29	Sep 4
Aug 30-Sep 2	Sep 5
Sep 3-5	Sep 10
Sep 6-9	Sep 12
Sep 10-12	Sep 17
Sep 13-16	Sep 19
Sepl 17-19	Sep 24
Sep 20-23	Sep 26
Sep 24-26	Oct 1
Sep 27-30	Oct 3
Oct 1-3	Oct 8