2025 Tax Deadlines for USA and UK companies

As we move through 2025, it’s crucial for eCommerce sellers to stay on top of upcoming tax and compliance deadlines. Whether you sell on Amazon, Shopify, or other platforms, or operate a U.S. or foreign-owned business, missing key deadlines can lead to penalties.

Below is your updated essential tax & compliance checklist for March, April, and May 2025.

March 2025 Deadlines

• Mar 1 – Last Day to Contribute to a SEP IRA for 2024 Tax Year (unless filing an extension).
• Mar 1 – Delaware Franchise Tax & Annual Report due for Delaware LLCs & Corporations.
• Mar 17 – Tax Filing Deadline for S-Corporations (Form 1120-S) & Partnerships (Form 1065).
• Mar 17 – Tax Extension Filing (Form 7004) for S-Corps & Partnerships.
• Mar 31 – IRS Electronic Filing Deadline for 1099s & W-2s.
• Mar 31 – Quarterly Payroll Tax Reports (Form 941) Due for Q1 2025.

April 2025 Deadlines

• Apr 1 – Amazon 1099-K Forms Available for eligible sellers.
• Apr 15 – Tax Day:
  • Individual Tax Returns (Form 1040) Due.
  • C-Corporation Tax Returns (Form 1120) Due.
  • Q1 2025 Estimated Tax Payment Due.
• Apr 15 – Foreign-Owned Single-Member LLCs (SMLLCs) Must File:
  • Form 5472 (Mandatory for foreign-owned U.S. LLCs).
  • Form 1120-F (if applicable).
• Apr 15 – Foreign-Owned Partnerships Must File (see note below on deadlines).
• Apr 15 – Foreign Bank Account Report (FBAR) Due for U.S. persons with foreign accounts.
• Apr 30 – FUTA Deposit Due for Q1 2025 (if owed).

May 2025 Deadlines

• May 15 – Nonprofit Organization Tax Returns (Form 990) Due.
• May 31 – Delaware LLC Annual Report & Franchise Tax Payment Due.

Foreign-Owned Partnerships – Filing Deadline Clarification

The tax filing deadline for Form 1065 (U.S. Return of Partnership Income) depends on how the partnership is classified:

• March 17, 2025 – For U.S. partnerships with foreign owners, including LLCs taxed as partnerships.
• April 15, 2025 – For foreign partnerships (non-U.S.) engaged in a U.S. trade or business.

Failure to file Form 1065 on time can result in penalties, so check your entity’s classification and file accordingly.

BOI Reporting Update – U.S. vs. Foreign-Owned Entities

The Beneficial Ownership Information (BOI) Report is no longer required for U.S.-owned LLCs or Corporations under new reporting exemptions. However, foreign-owned U.S. LLCs must still file the BOI report to remain compliant. If you own a foreign LLC with U.S. operations, make sure to check your reporting requirements.

UK Tax Year-End Deadlines

For those with UK businesses, the UK tax year ends on April 5, 2025, with key deadlines following:

• April 6 – Start of the UK’s new 2025/26 tax year.
• April 30 – UK Corporation Tax filing deadline for companies with an April 30, 2024 year-end.
• July 31 – Second UK self-assessment tax payment on account due (if applicable).
• If you have UK tax obligations, ensure you meet these deadlines to avoid penalties.

What You Should Do Now

• Review the deadlines above and mark your calendar.
• File early to avoid last-minute stress and IRS penalties.
• Need more time? Consider filing an extension (but remember, an extension only delays the filing, not the payment).
• Foreign-owned businesses: Failure to file Form 5472 can result in a $25,000 penalty—don’t skip it.
• If you need assistance with filings or have questions about your obligations, now’s the time to act!