1. Los Angeles Business Tax Renewal

• Deadline: February 28, 2025 (or February 29 in a leap year like 2024, but it’s not applicable for 2025)
• Details: All LA business tax renewal payments are considered timely if received by this date. Extensions are available for businesses impacted by wildfires or other emergencies.
• Notes: For businesses affected by recent fires, the LA Office of Finance has extended the deadline to April 14, 2025 in specific zip codes and optionally upon request for others affected by the fires.

2. California State Income Tax

• Deadline: March 15, 2025
• Details: This is the primary deadline for most California small businesses, including S corps, partnerships, and LLCs filing on a calendar year basis.
• Extensions: You can request an extension till October 15, 2025, if necessary, but taxes owed are still due by March 15.

3. Quarterly Estimated Tax Payments

• Due Dates for 2025:
  • Q1: April 15, 2025
  • Q2: June 16, 2025
  • Q3: September 15, 2025
  • Q4: January 15, 2026
• Details: These payments apply if your business expects to owe over $1,000 in taxes for the year.

4. California Franchise Tax (for LLCs, Corporations)

• Annual Minimum Tax Deadline: Due annually by April 15 or as specified per business type.
• Notes: Newly formed LLCs must pay an $800 minimum tax annually, with filings due by the right date based on their fiscal or calendar year.

5. Employment Tax Filings (IRS & CA)

• Federal: IRS Form 941 (quarterly payroll tax) due within 1 month after each quarter ends:
  • Q1: April 30, 2025
  • Q2: June 30, 2025
  • Q3: September 30, 2025
  • Q4: December 31, 2025
• California: State payroll tax reports, usually aligned with federal deadlines, with possible extensions for wildfire impact.

6. Additional Deadlines & Extensions

• Wildfire Relief: Affected businesses can request extensions or payment deferrals; for example, wildfire-impacted businesses in LA could have extended deadlines including tax filings and payments.
• Filing Extensions: You can file for federal extension via IRS Form 7004, typically giving you till October 15, 2025, to file your return.

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Key Action Items for Los Angeles Business Owners

• Mark February 28, 2025 for LA business tax renewal.
• Plan to file California income taxes by March 15, 2025, or request an extension if needed.
• Prepare quarterly estimates and payroll filings ahead of the respective deadlines.
• Contact local tax agencies or your CPA early if affected by wildfires or other emergencies.