Federal LLC deadlines at a glance
An LLC has no tax form of its own. The IRS treats it as a disregarded entity, a partnership or a corporation, and each has its own form and date. The table covers calendar-year LLCs. Dates for 2025 returns come from IRS instructions; dates for 2026 returns (filed in 2027) apply the same IRS rules to the 2027 calendar.
| How the LLC is taxed | Form | 2025 return due | 2026 return due | Extended date (2026 return) |
|---|---|---|---|---|
| Single-member, US individual owner | Schedule C with Form 1040 | 15 April 2026 | 15 April 2027 | 15 October 2027 (Form 4868) |
| Multi-member (partnership) | Form 1065 | 16 March 2026 | 15 March 2027 | 15 September 2027 (Form 7004) |
| S corporation election | Form 1120-S | 16 March 2026 | 15 March 2027 | 15 September 2027 (Form 7004) |
| C corporation election | Form 1120 | 15 April 2026 | 15 April 2027 | 15 October 2027 (Form 7004) |
| Foreign-owned single-member | Form 5472 + pro forma Form 1120 | 15 April 2026 | 15 April 2027 | 15 October 2027 (Form 7004) |
When a due date falls on a Saturday, Sunday or legal holiday, the IRS treats a filing as on time if it is made by the next day that isn't a Saturday, Sunday or legal holiday. That is why the March 2026 date was the 16th: 15 March 2026 was a Sunday.
Want these dates as reminders? The compliance deadline calendar builds a list for your LLC type and state.
Single-member LLC owned by a US person: 15 April
By default a single-member LLC is disregarded, so the owner reports its income on their own return. The IRS says the LLC’s activity is generally reflected on Schedule C, E or F of Form 1040. Form 1040 is due on the 15th day of the 4th month after the tax year ends, so 15 April for most people.
The owner of a single-member LLC that runs a trade or business also pays self-employment tax, in the same way as a sole proprietor. There is no separate federal LLC return.
Multi-member LLC: Form 1065 by 15 March
A domestic LLC with at least two members that does not elect otherwise is a partnership, and it files Form 1065 by the 15th day of the 3rd month after year end. For calendar-year 2025 returns that was 16 March 2026; for 2026 returns it is 15 March 2027. The partnership sends each member a Schedule K-1, which the members use on their own returns.
A late Form 1065 costs $255 for each month or part of a month, up to 12 months, multiplied by the number of partners, for returns filed in 2026. A two-member LLC filing three months late would face $1,530 before any other penalties.
LLC taxed as an S corporation: Form 1120-S by 15 March
An eligible LLC can elect S corporation status on Form 2553. Once the election is in force, it files Form 1120-S by the 15th day of the 3rd month after year end, the same date as a partnership. The late filing penalty is also $255 per shareholder per month for returns filed in 2026.
Two timing points matter. The election must be filed no more than 2 months and 15 days after the beginning of the tax year it is to take effect, or during the year before. And an S corporation can have no nonresident alien shareholders, so this route is not open to LLCs with non-US individual owners.
LLC taxed as a C corporation: Form 1120 by 15 April
An LLC that elects to be taxed as a corporation files Form 1120 by the 15th day of the 4th month after year end: 15 April for a calendar year. The federal rate is 21%. For a return required in 2026 that is more than 60 days late, the minimum penalty is the smaller of the tax due or $525.
A corporation also makes estimated tax payments, covered below. If you are comparing structures, see LLC vs C corp.
Foreign-owned single-member LLC: Form 5472 by 15 April
A US single-member LLC wholly owned by a non-US person files Form 5472 attached to a pro forma Form 1120, due by the Form 1120 date: 15 April for a calendar year. It applies even in a year with no income, because formation costs and owner contributions count as reportable transactions. The penalty for not filing is $25,000 per form, and a foreign-owned disregarded entity cannot e-file: the form goes by fax or mail.
Our Form 5472 guide covers what to report, and Form 5472 filing explains our service. The owner may also have a personal Form 1040-NR to file; for a nonresident without wages subject to US withholding, the IRS sets that due date at 15 June. See 1040-NR filing.
Extensions: Form 7004 and Form 4868
Extensions give more time to file, not more time to pay. Business returns use Form 7004, which gives an automatic extension of generally 6 months if filed on or before the return’s original due date. The IRS states that Form 7004 does not extend the time to pay any tax due.
| Return | Extension form | Form 7004 code | Extended date (calendar year) |
|---|---|---|---|
| Form 1065 | Form 7004 | 09 | 15 September |
| Form 1120-S | Form 7004 | 25 | 15 September |
| Form 1120 (and pro forma 1120 with Form 5472) | Form 7004 | 12 | 15 October |
| Form 1040 or 1040-NR | Form 4868 | n/a | Six more months |
Individuals use Form 4868, which gives six more months to file Form 1040 or 1040-NR. For a US-owned single-member LLC, the owner’s Form 4868 covers the Schedule C, because it is part of the 1040.
Estimated tax payments
If you expect to owe tax, the US pays as you go. Individuals, including single-member LLC owners and partners, pay estimated tax on Form 1040-ES. For the 2026 tax year the IRS payment dates are:
| Installment | 2026 tax year due date |
|---|---|
| 1st | 15 April 2026 |
| 2nd | 15 June 2026 |
| 3rd | 15 September 2026 |
| 4th | 15 January 2027 |
You can skip the January 2027 payment if you file your 2026 return by 1 February 2027 and pay the full balance with it. For 2027 the pattern repeats: 15 April, 15 June and 15 September 2027, then mid-January 2028.
Corporations, including LLCs taxed as C corporations, pay on the 15th day of the 4th, 6th, 9th and 12th months of the tax year: 15 April, 15 June, 15 September and 15 December for a calendar year. A foreign-owned single-member LLC with no US income usually has nothing to estimate, but that depends on the facts; ask a licensed tax professional.
State annual reports and taxes in the five main LLC states
State deadlines run separately from federal ones, and missing them can end your LLC’s good standing. Here are the five states founders choose most often. Every other state and Washington DC is covered in the LLC annual report table and on each state page.
| State | What is due | Amount | Due date | Late consequence |
|---|---|---|---|---|
| Wyoming | Annual report and license tax | Greater of $60 or $0.0002 per dollar of Wyoming assets | First day of your anniversary month | Dissolution risk if unpaid 60 days after the due date |
| Delaware | Annual LLC tax (no annual report) | $400 from the 2026 tax year ($300 was due 1 June 2026) | 1 June (first $400 payment 1 June 2027) | $200 penalty plus 1.5% interest per month |
| New Mexico | No LLC annual report | $0 | n/a | n/a |
| Florida | Annual report | $138.75 | 1 January to 1 May | $400 late fee; administrative dissolution in September |
| Texas | Franchise tax report (Public Information Report or Ownership Information Report if under the threshold) | No tax due at or below $2.65m annualized revenue for 2026 and 2027 reports | 15 May (17 May 2027, as 15 May is a Saturday) | $50 per late report |
Sources: Wyoming Secretary of State fee schedule and FAQ; Delaware LLC tax instructions; New Mexico LLC Act fee section (NMSA 53-19-63); Florida Sunbiz annual report page; Texas Comptroller franchise tax page. Delaware raised its LLC tax from $300 to $400 in 2026, and some Delaware pages still show the old figure. Texas has its own guide: Texas franchise tax.
For help with any of these, see LLC annual report filing.
A month-by-month calendar: October 2026 to December 2027
This is the order most calendar-year LLC owners meet the dates. Your own list depends on your LLC type, your state and your formation month.
| Date | Who | What |
|---|---|---|
| 15 October 2026 | Extended filers | Extended 2025 Form 1040, 1120 and Form 5472 with pro forma 1120 |
| 15 December 2026 | C corporations | 4th corporate estimated tax payment |
| 15 January 2027 | Individuals | 4th estimated tax payment for 2026 |
| 15 March 2027 | Partnerships, S corporations | 2026 Form 1065 and 1120-S, or Form 7004 |
| 15 April 2027 | Individuals, C corporations, foreign-owned SMLLCs | 2026 Form 1040, 1120, 5472 with pro forma 1120, or extensions; 1st 2027 estimated payment |
| 1 May 2027 | Florida LLCs | Annual report window closes |
| 17 May 2027 | Texas LLCs | Franchise tax report or information report |
| 1 June 2027 | Delaware LLCs | First $400 annual LLC tax |
| 15 June 2027 | Nonresidents without US wages; estimated tax payers | 2026 Form 1040-NR; 2nd 2027 estimated payment |
| 15 September 2027 | Extended partnerships and S corporations; estimated tax payers | Extended 2026 Form 1065 and 1120-S; 3rd 2027 estimated payment |
| 15 October 2027 | Extended filers | Extended 2026 Form 1040, 1120 and Form 5472 with pro forma 1120 |
| 15 December 2027 | C corporations | 4th corporate estimated tax payment |
Wyoming annual reports fall on the first day of your anniversary month, so they are not in the table. The IRS publishes a new Publication 509 for each year; check the 2027 edition when it appears.
Fiscal-year LLCs and first-year LLCs
The IRS rules are written as "the 15th day of the 3rd (or 4th) month after the end of the tax year", so a fiscal-year entity counts from its own year end. A new LLC files for its first tax year even if it started late in the year. A foreign-owned single-member LLC formed in 2026 files its first Form 5472 for 2026, due 15 April 2027, because the formation itself is a reportable transaction.
How we help you keep these dates
You can track and file all of these yourself: IRS forms are free, and state portals take direct filings. What our service adds is preparation, checking before submission, filing, tracking in your client portal and reminders ahead of each date. Our US compliance plan covers registered agent renewal, the state annual report and Form 5472 with the pro forma 1120 for one fee plus state fees at cost. We do not give tax advice; where a decision needs advice, such as an S corporation election, we suggest a licensed professional.
Sources
- IRS: Publication 509, Tax Calendars (for 2026)
- IRS: Single member limited liability companies
- IRS: Instructions for Form 1065 (2025)
- IRS: Instructions for Form 1120-S (2025)
- IRS: Instructions for Form 2553
- IRS: Instructions for Form 1120 (2025)
- IRS: Instructions for Form 5472 (Rev. December 2024)
- IRS: Instructions for Form 1040-NR (2025)
- IRS: Instructions for Form 7004 (Rev. December 2025)
- IRS: About Form 4868
- IRS: Form 1040-ES (2026)
- Wyoming Secretary of State: Business fees
- Delaware Division of Corporations: LLC, LP and GP tax instructions
- New Mexico Statutes: NMSA 53-19-63 (via Justia)
- Florida Division of Corporations: Annual report
- Texas Comptroller: Franchise tax
Fees, deadlines and rules on this page were last checked on 27 September 2026.