Important Tax Dates for C Corporations based in San Francisco
Key Tax Deadlines
Listed below are some of the key tax deadlines for San Francisco-based C Corporations.
JANUARY 31, 2025
Form 1099 (Misc and NEC)
For certain consultants and service providers during 2024
W2 forms
For all employees employed during 2024
Forms 1095-B and 1095-C
For employees whose companies meet this requirement
FEBRUARY 28, 2025
San Francisco Gross Receipts Tax
SF Gross Receipts Tax
IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C (if paper filing)
April 1, 2025 is the eFiling deadline
You can file a form 8809 for a 30 day extension
APRIL 15, 2025
California Franchise Tax
Typically an $800 fee
Federal C Corp Form 1120 (corporate tax return)
Most companies file an extension to October 15
If a payment is due it will need to be submitted with the extension
IRS 1120 Information
MARCH 1, 2025
Delaware Annual Franchise Tax Filing
Only if the company is registered in Delaware
APRIL 1, 2025
San Francisco Business Property Tax Filing Form 571-L
This is the initial deadline - File before May 7 to avoid a 10% penalty
Businesses are required to report their taxable property (e.g., equipment, computers, furniture)
No payments are due with this filing - You will receive an invoice in a few months (timing varies)
SF Business Property Tax
ROLLING DATES
SF Business Registration Tax
All companies doing business in San Francisco are required to register their business within 15 days after commencing business in the City
There is a nominal fee associated with registration - Typically renewed every year by May 31
SF Business Registration
Quarterly Delaware Franchise Tax Filings
March 1, June 1, September 1 and December 1
Statement of Information
Typically a $25 fee
Timing is based on when the Company initially formed in CA
Typically Delaware C Corps do not need to file this; however CA LLCs do (typically on a two year cycle)
Quanta
This page is provided for general informational purposes only and is not intended to serve as a comprehensive resource for all companies. Deadlines may vary based on individual company circumstances, including but not limited to location and fiscal year. It is strongly recommended that you consult a qualified tax professional to ensure compliance with all applicable deadlines relevant to your specific situation. The information contained on this page is not intended to be used by any taxpayer as a means of avoiding tax-related penalties under applicable laws or regulations.
Key Tax
Deadlines
Listed below are some of the key tax deadlines for C Corporations with offices in San Francisco.
DATE
FILING
January 31, 2025
Form 1099 (Misc and NEC)
For certain consultants and service providers during 2024
W2 forms
For all employees employed during 2024
Forms 1095-B and 1095-C
For employees whose companies meet this requirement
February 28, 2025
San Francisco Gross Receipts Tax
SF Gross Receipts Tax
IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C (if paper filing)
April 1, 2025 is the eFiling deadline
You can file a form 8809 for a 30 day extension
March 1, 2025
Delaware Annual Franchise Tax Filing
Only if the company is registered in Delaware
April 1, 2025
San Francisco Business Property Tax Filing Form 571-L
This is the initial deadline - File before May 7 to avoid a 10% penalty
Businesses are required to report their taxable property (e.g., equipment, computers, furniture)
No payments are due with this filing - You will receive an invoice in a few months (timing varies)
SF Business Property Tax
April 15, 2025
California Franchise Tax
Typically an $800 fee
Federal C Corp Form 1120 (corporate tax return)
Most companies file an extension to October 15
If a payment is due it will need to be submitted with the extension
IRS 1120 Information
Rolling Dates
SF Business Registration Tax
All companies doing business in San Francisco are required to register their business within 15 days after commencing business in the City
There is a nominal fee associated with registration - Typically renewed every year by May 31
SF Business Registration
Quarterly Delaware Franchise Tax Filings
March 1, June 1, September 1 and December 1
Statement of Information
Typically a $25 fee
Timing is based on when the Company initially formed in CA
Typically Delaware C Corps do not need to file this; however CA LLCs do (typically on a two year cycle)
Quanta
This page is provided for general informational purposes only and is not intended to serve as a comprehensive resource for all companies. Deadlines may vary based on individual company circumstances, including but not limited to location and fiscal year. It is strongly recommended that you consult a qualified tax professional to ensure compliance with all applicable deadlines relevant to your specific situation. The information contained on this page is not intended to be used by any taxpayer as a means of avoiding tax-related penalties under applicable laws or regulations.
This page is provided for general informational purposes only and is not intended to serve as a comprehensive resource for all companies. Deadlines may vary based on individual company circumstances, including but not limited to location and fiscal year. It is strongly recommended that you consult a qualified tax professional to ensure compliance with all applicable deadlines relevant to your specific situation. The information contained on this page is not intended to be used by any taxpayer as a means of avoiding tax-related penalties under applicable laws or regulations.
© 2025 QUANTA FINANCIAL, INC.
Quanta offers back-office services such as bookkeeping and controller services. It is not a public accounting firm and does not provide services that require a public accountancy license.
© 2025 QUANTA FINANCIAL, INC.
Quanta offers back-office services such as bookkeeping and controller services. It is not a public accounting firm and does not provide services that require a public accountancy license.
© 2025 QUANTA FINANCIAL, INC.
Quanta offers back-office services such as bookkeeping and controller services. It is not a public accounting firm and does not provide services that require a public accountancy license.