Federal and California Due Dates, Rates, Deductions, and Key Information

Please review the following important information regarding federal and California tax due dates, tax rates, standard deductions, mileage rates, and other information relevant for both individuals and businesses. Staying informed and organized will help ensure a smooth and compliant filing process.

1. Key Federal and California Tax Filing Deadlines for 2025 Returns (Due in 2026)

Individuals (Form 1040 & CA Form 540):

• Federal and California Due Date: April 15, 2026

• Extension: Automatic 6-month extension to October 15, 2026, by filing Form 4868 (federal) and Form 3519 (CA). Note: Extension to file is not an extension to pay taxes owed.

Partnerships (Form 1065 & CA Form 565 (or Form 568 for multi-member LLCs):

• Due Date: March 15, 2026

• Extension: 6-month extension to September 15, 2026

S Corporations (Form 1120-S & CA Form 100S):

• Due Date: March 15, 2026

• Extension: 6-month extension to September 15, 2026

C Corporations (Form 1120 & CA Form 100):

• Due Date: April 15, 2026

• Extension: 6-month extension to October 15, 2026

Estates and Trusts (Form 1041 & CA Form 541):

• Due Date: April 15, 2026

• Extension: 5½-month extension to September 30, 2026

Employment Tax (Form 941):

• Due Dates: April 30, July 31, October 31, January 31 (for each quarter)

Information Returns (e.g., Forms W-2, 1099):

• W-2 to SSA and Recipients: February 2, 2026

• 1099-NEC to IRS and Recipients: February 2, 2026

• Other 1099s (paper): March 2, 2026; (e-file): March 31, 2026

Gift Tax (Form 709):

• Due Date: April 15, 2026

Estimated Tax Payments (Individuals):

• 1st Quarter: April 15, 2025

• 2nd Quarter: June 16, 2025

• 3rd Quarter: September 15, 2025

• 4th Quarter: January 15, 2026

Note: If a due date falls on a weekend or legal holiday, the deadline is the next business day. State deadlines generally match federal, but always confirm for your specific situation.

2. 2025 Federal Personal Income Tax Rates

Single Filers:

• $0 – $11,925: 10%

• $11,925 – $48,475: 12%

• $48,475 – $103,350: 22%

• $103,350 – $197,300: 24%

• $197,300 – $250,525: 32%

• $250,525 – $626,350: 35%

• $626,350+: 37%

  
  

Married Filing Jointly:

• $0 – $23,850: 10%

• $23,850 – $96,950: 12%

• $96,950 – $206,700: 22%

• $206,700 – $394,600: 24%

• $394,600 – $501,050: 32%

• $501,050 – $751,600: 35%

• $751,600+: 37%

  
  

Head of Household:

• $0 – $17,000: 10%

• $17,000 – $64,850: 12%

• $64,850 – $103,350: 22%

• $103,350 – $197,300: 24%

• $197,300 – $250,500: 32%

• $250,500 – $626,350: 35%

• $626,350+: 37%

  
  

Married Filing Separately:

• $0 – $11,925: 10%

• $11,925 – $48,475: 12%

• $48,475 – $103,350: 22%

• $103,350 – $197,300: 24%

• $197,300 – $250,525: 32%

• $250,525 – $375,800: 35%

• $375,800+: 37%

3. 2025 California Personal Income Tax Rates

Single Filers / Married Filing Separately:

• $0 – $11,079: 1.00%

• $11,079 – $26,264: 2.00%

• $26,264 – $41,452: 4.00%

• $41,452 – $57,542: 6.00%

• $57,542 – $72,724: 8.00%

• $72,724 – $371,479: 9.30%

• $371,479 – $445,771: 10.30%

• $445,771 – $742,953: 11.30%

• $742,953+: 12.30%

Married Filing Jointly / Qualifying Surviving Spouse:

• $0 – $22,158: 1.00%

• $22,158 – $52,528: 2.00%

• $52,528 – $82,904: 4.00%

• $82,904 – $115,084: 6.00%

• $115,084 – $145,448: 8.00%

• $145,448 – $742,958: 9.30%

• $742,958 – $891,542: 10.30%

• $891,542 – $1,485,906: 11.30%

• $1,485,906+: 12.30%

Head of Household:

• $0 – $22,173: 1.00%

• $22,173 – $52,530: 2.00%

• $52,530 – $67,716: 4.00%

• $67,716 – $83,805: 6.00%

• $83,805 – $98,990: 8.00%

• $98,990 – $505,208: 9.30%

• $505,208 – $606,251: 10.30%

• $606,251 – $1,010,417: 11.30%

• $1,010,417+: 12.30%

Additional 1% Behavioral Health Services Tax applies to taxable income over $1,000,000 (all filing statuses).

4. 2025 Standard Deduction Amounts

Federal:

• Single: $15,750

• Married Filing Jointly: $31,500

• Head of Household: $23,625

• Married Filing Separately: $15,750

• Qualifying Surviving Spouse: $31,500

• Additional Deduction: $2,000 for single filers age 65+ or blind; $1,600 per spouse for married filing jointly if age 65+ or blind.

California:

• Single or Married Filing Separately: $5,706

• Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse: $11,412

5. 2025 IRS Standard Mileage Rates

• Business miles: 70 cents per mile

• Medical miles: 21 cents per mile

• Charitable miles: 14 cents per mile

These rates apply to all types of vehicles, including electric and hybrid. Taxpayers may use these rates or actual expenses (with proper documentation).

6. Other Key 2025 Federal and California Tax Updates

• Child Tax Credit (Federal): Up to $2,000 per qualifying child; refundable portion is $1,700.

  
  

• Earned Income Tax Credit (Federal): Maximum credit is $649 (no children), $4,328 (one child), $7,152 (two children), $8,046 (three or more children).

  
  

• Gift Tax Annual Exclusion (Federal): $19,000 per recipient.

  
  

• IRA Contribution Limits (Federal): $7,000 ($8,000 if age 50+).

  
  

• 401(k) Contribution Limit (Federal): $23,000 ($30,500 if age 50+).

  
  

• HSA Contribution Limits (Federal): $4,150 (self-only), $8,300 (family), plus $1,000 catch-up if age 55+.

  
  

• Personal Exemption Credit (California): $153 (single, separate, HOH); $306 (joint, surviving spouse); $475 (dependent).

  
  

• Renter’s Credit AGI Limits (California): $53,994 or less (single); $107,988 or less (joint/HOH/surviving spouse).

  
  

• Capital Gains Rates (Federal): 0%, 15%, and 20% brackets apply; 15% rate starts at $48,350 (single), $96,700 (joint), $64,750 (head of household); 20% rate starts at $533,400 (single), $600,050 (joint), $566,700 (head of household).

  
  

• Behavioral Health Services Tax (California): Additional 1% on taxable income over $1,000,000.

  
  

7. Reminders and Best Practices

• Gather all tax documents early (W-2s, 1099s, K-1s, etc.).

• Track deductible expenses and mileage contemporaneously.

• Notify us of any major life changes (marriage, divorce, new dependents, address change, etc.).

• Consider making IRA or HSA contributions before the tax deadline to maximize deductions.

• E-filing and direct deposit are recommended for faster processing and refunds.

• Retain all tax documents and receipts for at least three years.

• Review your withholding and estimated tax payments to avoid underpayment penalties.

• Consider obtaining an IRS Identity Protection PIN for added security.

  
  

8. State and Local Tax Considerations

This page covers federal and California tax law. If you have filing requirements in other states, please consult with us for guidance.

Please contact our office with any questions or to schedule your 2025 tax planning appointment. We are here to help you navigate the 2025 tax season with confidence.