When Are Taxes Due for an LLC? (All You Need To Know)
An LLC’s federal tax deadline depends on its tax classification and tax year. A disregarded LLC reports on its owner’s return, while partnership, S corporation and C corporation treatment follow separate return rules [1].
For a full 2026 calendar tax year, ordinary federal returns are due in March or April 2027, depending on classification. Estimated payments, payroll, excise taxes and state obligations can have earlier or separate deadlines.
Quick Summary
- A disregarded LLC owned by an individual generally reports on the owner’s return, ordinarily due April 15 after a calendar tax year.
- Partnership and S corporation returns are generally due on the 15th day of the third month after year-end.
- C corporation returns are generally due on the 15th day of the fourth month after year-end, subject to special-year rules.
- A filing extension generally does not extend payment time; check separate estimated-tax dates and the current IRS calendar [2].
What Are LLC Tax Due Dates?
Confirm the LLC’s classification, any effective election and the tax year covered by the return. Our guide to LLC tax forms helps identify the return, while the IRS classification guidance explains the federal treatment.
The tax year is the period you report, not the year you submit the return. Use the year-end shown on your records and applicable tax-year rules; a fiscal year is not simply a free choice for every LLC.
The IRS Publication 509 (Tax Calendars) gives the general filing rules and weekend or holiday adjustments. Applying those rules to a full 2026 calendar year produces these ordinary deadlines, before extensions or special relief:
2026 Calendar-Year Returns
| Federal treatment | Return | Due in 2027 |
|---|---|---|
| Individual owner, disregarded LLC | Form 1040 | April 15 |
| Partnership | Form 1065 | March 15 |
| S corporation | Form 1120-S | March 15 |
| C corporation | Form 1120 | April 15 |
State income taxes, franchise taxes and LLC fees follow their own rules. Review how LLCs are taxed and the revenue agency’s requirements in each relevant state to build the rest of your calendar.
1. Tax Deadlines for a Disregarded Single-Member LLC
An individually owned single-member LLC without a corporate election generally reports business activity on its owner’s income-tax return. A trade or business usually uses Schedule C (Form 1040), while other income can require a different schedule.
The owner’s ordinary calendar-year filing and payment deadline is April 15 of the following year. Disregarded income-tax treatment does not erase the LLC’s legal existence or separate employment, excise or state obligations; our LLC tax filing guide covers the related records.
2. Tax Deadlines for LLC Partnerships
A domestic LLC with two or more members generally defaults to partnership taxation unless an election or exception applies. Its return is due on the 15th day of the third month after year-end, including an applicable fiscal year [3].
The LLC also furnishes each partner a Schedule K-1 (Form 1065) reporting their share of income, deductions and credits. The partnership return and the partners’ own returns are separate obligations, so track both deadlines.
3. Tax Deadlines for LLC Corporations
Corporate tax treatment changes the LLC’s return route, but S corporations and C corporations have different filing dates. Check the classification effective for the year rather than assuming every LLC using corporate taxation has an April deadline.
Our LLC versus C corporation and LLC versus S corporation comparisons explain the broader differences. Federal tax treatment also differs from the state-law choice discussed in LLC versus sole proprietorship, so confirm the actual return before scheduling payment.
Keep election records and the prior return with your filing calendar. If classification changed during the year, confirm which returns and short-year deadlines apply before reusing last year’s date.
S Corporation Deadlines
The S corporation return is generally due on the 15th day of the third month after its tax year ends. Most use a calendar year, but permitted fiscal years exist under the rules in the Instructions for Form 1120-S.
For a full 2026 calendar year, the ordinary return deadline is March 15, 2027 [4]. Furnish shareholders their Schedule K-1 (Form 1120-S) by the applicable return deadline so they can complete their own filings.
C Corporation Deadlines
The C corporation return is generally due on the 15th day of the fourth month after year-end. For a full 2026 calendar year, that means April 15, 2027 [5].
Short tax years and transitional June 30 years can require different calculations. Check the current Instructions for Form 1120 for the year being filed before applying the general rule.
What Happens If You Miss an LLC Tax Deadline?
Late filing, late payment and underpaid estimates can lead to different penalties and interest. Partnership and S corporation information-return penalties can apply even when no federal income tax is due from the entity.
If you need more time to prepare an individual return, request an extension using Form 4868. A partnership, S corporation or C corporation generally uses Form 7004 by its return’s original due date; a filing extension generally does not postpone payment [6].
The entity’s extension does not automatically extend an owner’s individual return. Our LLC tax extension guide explains the separate filing routes, and the form instructions specify the applicable extension period.
If a deadline has passed, file the missing return and pay what you can promptly. Review the IRS payment plan options if you cannot pay the full balance.
Weekend, holiday and qualifying disaster rules can shift an otherwise ordinary deadline. Check the IRS tax relief in disaster situations page for the exact location, taxpayer and tax periods covered.
LLCs and Estimated Tax Payments
Estimated tax requirements depend on expected tax and withholding. Individuals, including sole proprietors, partners and S corporation shareholders, generally need estimates when the expected balance is at least $1,000; corporations generally use a $500 threshold [7].
Use Form 1040-ES to check the individual worksheets and the 2026 payment schedule. The standard calendar-year installment dates are:
- First: April 15, 2026.
- Second: June 15, 2026.
- Third: September 15, 2026.
- Fourth: January 15, 2027.
These are four installments with unequal payment periods, rather than payments every three months starting in January. The January 15 installment can be skipped if you file your 2026 individual return by February 1, 2027 and pay the entire balance with it [8].
Uneven income, farming or fishing, prior-year tax and withholding can affect the required payments. Review our quarterly LLC tax payment guide alongside the current individual worksheets rather than assuming every owner owes equal estimates.
C corporation estimates generally fall on the 15th day of the fourth, sixth, ninth and twelfth months of its tax year. Keep those entity payments separate from an individual owner’s schedule and use the IRS payment options to select the correct taxpayer, tax form and year.
FAQs
Do LLCs Pay the Excise Tax, and When?
An LLC owes excise tax only when its activities trigger a particular tax, and the return or deposit schedule varies. For taxes reported quarterly on Form 720, returns generally fall due on the last day of the month after the quarter, with applicable weekend and holiday adjustments; deposits may be due earlier.
How Often Do LLCs Pay Payroll Taxes?
Federal income-tax withholding and Social Security/Medicare taxes generally use monthly or semiweekly deposit schedules. Deposit dates differ from payroll-return deadlines; the IRS employment tax deposit guidance explains the applicable schedules and payment methods.
Do I Need to File a Tax Extension for LLC?
Request a filing extension if you need more time to complete the applicable return, using Form 4868 for an individual return or generally Form 7004 for the LLC’s partnership or corporate return. A filing extension generally does not extend the time to pay, and the entity’s extension does not cover the owner automatically.
References:
- https://www.irs.gov/businesses/small-businesses-self-employed/llc-filing-as-a-corporation-or-partnership
- https://www.irs.gov/publications/p509
- https://www.irs.gov/instructions/i1065
- https://www.irs.gov/instructions/i1120s
- https://www.irs.gov/instructions/i1120
- https://www.irs.gov/instructions/i7004
- https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes
- https://www.irs.gov/pub/irs-pdf/f1040es.pdf
Has anyone faced penalties for missing a deadline? Just curious