November 1, 2025
As part of our ongoing commitment to keep our clients informed, we share the principal tax deadlines for November 2025. We encourage all taxpayers and businesses to review their responsibilities and coordinate filings and payments on time.
November 10
- Excise Taxes – Monthly Return and Payment(Form SC 2225)
November 17
Monthly deposits:
- Income tax withheld from employees
- Income tax withheld at source from non-residents
- Income tax withheld at source on royalties paid to non-residents
- Income tax withheld at source on dividends, partnership distributions, interest, and 10% penalties on IRAs
- Income tax withheld on services rendered and judicial/extrajudicial indemnifications
- Social Security and Medicare taxes withheld from employees
Other filings due on November 17:
- 2nd installment of the 2025 Personal Property estimated tax
- 2024 Exempt Annual Report (individuals and entities) – when the decree specifies November 15 as the due date
- 2024 Exempt Annual Report (individuals and entities) – 30 days after filing the Income Tax Return, if an automatic extension was obtained
- Estimated income tax payments for corporations (Form 480.E-1) and pass-through entities (Form 480.9EC):
- FY ending 11/30/2025 – 4th installment
- FY ending 02/28/2026 – 3rd installment
- FY ending 05/31/2026 – 2nd installment
- FY ending 07/31/2026 – 1st installment
November 20
- State and Municipal SUT and Monthly Imports – Return and Payment (Forms AS 2915.1 and AS 2970.1)
If you have questions or need support with any of these obligations, our Tax Division is available to assist you.
