When Are LLC Taxes Due? Deadlines by Entity and Tax Election

LLC taxes are due on different dates depending on how the IRS classifies the business. For the 2025 tax year filed in 2026, partnerships and S-corporations file by March 16, 2026, while single-member LLCs and C-corporations file by April 15, 2026. An LLC is not its own federal tax category, so the deadline follows whichever classification applies: sole proprietorship, partnership, S-corp, or C-corp.1Internal Revenue Service. LLC Filing as a Corporation or Partnership

Single-Member LLC Deadline

A single-member LLC is a disregarded entity by default. You report the business on Schedule C attached to your personal Form 1040.2Internal Revenue Service. Single Member Limited Liability Companies There is no separate business return.

The deadline is April 15 of the year after the tax year ends. For tax year 2025, that is April 15, 2026. When the 15th falls on a weekend or federal holiday, the deadline moves to the next business day.3Internal Revenue Service. Topic No. 301, When, How and Where to File

Filing Form 4868 by April 15 gives you an automatic six-month extension to October 15.4Internal Revenue Service. Get an Extension to File Your Tax Return That extends the paperwork only. Any tax owed is still due April 15, and late payment accrues interest plus a 0.5% monthly penalty on the unpaid balance.5Internal Revenue Service. Topic No. 653, IRS Notices and Bills, Penalties and Interest Charges

Multi-Member LLC Taxed as a Partnership

An LLC with two or more members defaults to partnership taxation unless it elects corporate status. The partnership files Form 1065, an informational return that reports total income and how it is divided among members.

Form 1065 is due the 15th day of the third month after the tax year ends. For calendar-year filers that is normally March 15, but in 2026 the 15th is a Sunday, so the deadline shifts to March 16, 2026.6Internal Revenue Service. Instructions for Form 1065, U.S. Return of Partnership Income The earlier date exists because each member needs a Schedule K-1 from the partnership to complete their own Form 1040 by April 15. The K-1s must go out by the same March deadline.

Form 7004 filed before the March deadline extends the partnership return six months, to September 15.7Internal Revenue Service. About Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns A late K-1 often forces the individual members to extend their own returns too.

LLC Taxed as an S-Corporation

An LLC that has elected S-corp status files Form 1120-S. The deadline matches the partnership rule: the 15th day of the third month after the tax year ends, which is March 16, 2026 for calendar-year filers.8Internal Revenue Service. About Form 1120-S, U.S. Income Tax Return for an S Corporation Shareholders receive K-1s and report their share on their personal returns due April 15.

Form 7004 extends the S-corp return by six months to September 15.9Internal Revenue Service. Instructions for Form 7004

LLC Taxed as a C-Corporation

An LLC taxed as a C-corp files Form 1120 by the 15th day of the fourth month after the tax year ends. For a calendar-year C-corp, that is April 15, 2026. A C-corp with a fiscal year ending June 30 is an exception: its return is due the 15th day of the third month.10Internal Revenue Service. Starting or Ending a Business

Form 7004 extends a calendar-year C-corp’s filing deadline six months to October 15. Any tax owed is still due April 15. The C-corp is the only LLC classification where the entity itself pays income tax on its return; distributions to members are then taxed a second time as dividends.

Quarterly Estimated Taxes

Owners of LLCs taxed as sole proprietors, partners, or S-corp shareholders do not have taxes withheld from their business income. You pay quarterly estimated taxes using Form 1040-ES, covering both federal income tax and self-employment tax.

The four estimated tax deadlines for 2026 are:11Internal Revenue Service. 2026 Form 1040-ES, Estimated Tax for Individuals

  • Q1 (January through March income): April 15, 2026
  • Q2 (April and May): June 15, 2026
  • Q3 (June through August): September 15, 2026
  • Q4 (September through December): January 15, 2027

The periods are not equal in length. The January 15 payment can be skipped if you file your annual return and pay any remaining tax by February 1.

C-corp installments follow a different schedule: the 15th day of the 4th, 6th, 9th, and 12th months of the tax year, which is April 15, June 15, September 15, and December 15 for a calendar-year corporation. A corporation expecting less than $500 in tax owes no estimated payments.12Internal Revenue Service. Instructions for Form 1120 (2025) – Estimated Tax Payments

You can avoid an underpayment penalty by paying at least 90% of the current year’s tax or 100% of last year’s tax, whichever is smaller. If your prior-year adjusted gross income exceeded $150,000 ($75,000 if married filing separately), the prior-year threshold is 110%.13Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty

Payroll Tax Deadlines

If your LLC has employees, including yourself drawing an S-corp salary, payroll returns run on their own schedule.

Form 941, the quarterly employment tax return, is due the last day of the month after each quarter closes:14Internal Revenue Service. Instructions for Form 941

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31 of the following year

Form 940, the annual FUTA return, is due January 31 after the tax year. For tax year 2025 that shifts to February 2, 2026 because January 31 is a Saturday.15Internal Revenue Service. 2025 Instructions for Form 940

If your LLC paid a contractor $600 or more during the year, Form 1099-NEC must be furnished to the contractor and filed with the IRS by January 31.16Internal Revenue Service. Publication 1099, General Instructions for Certain Information Returns (2026)

Penalties for Filing Late

Filing late and paying late are separate penalties, and the IRS can charge both at once.

The per-member penalty is what surprises partnership owners. A four-member LLC that files six months late owes $6,120 before interest. A ten-member LLC that files a full year late faces $30,600. Form 7004 is free and takes minutes.

State Filings Run on Their Own Clock

Federal deadlines are only half the picture. Most states with an income tax align their individual return with the federal April 15 date, which helps pass-through owners. Separately, nearly every state requires an annual (or in some cases biennial) report or franchise tax filing from LLCs formed there, and sometimes from LLCs operating there. Some states tie that date to the LLC’s formation anniversary; others set a fixed calendar date. Fees range from zero to several hundred dollars. Missing an annual report can lead the state to administratively dissolve the LLC, which is a bigger problem than the fee. Cities and counties may add local business tax or license renewal deadlines that follow neither the federal nor the state schedule. Check with your Secretary of State and your local revenue office for the exact dates that apply to your LLC.