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Educational, reviewed business guides. We prioritize official sources and clearly separate general information from legal, tax, accounting, or financial advice.

LLC Taxes: 2026 Guide for Every LLC Owner

"LLC taxes" isn't a single tax — it's a combination of federal, state, and local obligations that vary by structure, state, and ownership. Whether your LLC made money or nothing at all, use the cluster guides below to find exactly what applies to your situation.

Start here: How LLCs Are Taxed: The Complete Overview →

LLC Taxes With No Income

Zero revenue doesn't always mean zero filing. Most LLCs — even dormant ones — still have federal and state filing obligations. These guides explain exactly what you must file.

LLC Taxes With No Income: What You Must File in 2026

Most LLCs must still file even with zero revenue. Learn exactly which federal and state filings apply to your dormant or inactive LLC.

Beginner Inactive LLCs
12 min read

Does an LLC With No Revenue Need to File Taxes?

A direct answer to one of the most-searched LLC tax questions — with a breakdown by entity type and state.

Beginner Zero-revenue LLCs
8 min read

LLC Tax Deadlines & State Due Dates

Miss a deadline and you'll face penalties and interest. This cluster covers federal LLC return deadlines and the most important state-specific tax due dates for 2026.

LLC Tax Filing Deadlines 2026: Every Due Date

Federal return deadlines, extension dates, quarterly estimated tax due dates, and state annual report deadlines — all in one place.

Beginner All LLC owners
10 min read

California LLC Tax Due Dates 2026

The $800 minimum franchise tax, Form 568 deadline, and California's first-year LLC exemption rules explained.

Beginner CA LLC owners
8 min read

Delaware LLC Annual Franchise Tax

Delaware charges a $300 annual LLC tax due June 1 each year — plus state income tax implications for out-of-state operations.

Beginner DE LLC owners
7 min read

Texas Franchise Tax No Tax Due Report

Most small Texas LLCs qualify for No Tax Due status. Learn the 2026 threshold, how to file online, and what happens if you skip it.

Beginner TX LLC owners
7 min read

LLC Taxes for Foreign Owners

Non-US residents who own a US LLC face unique IRS filing requirements — including Form 5472 and a pro forma Form 1120 — even if the LLC had zero US income. These guides cover every compliance obligation.

LLC Taxes for Foreigners: The 2026 Guide for Non-US LLC Owners

What taxes non-US residents owe on their US LLC, which IRS forms to file, and the most common compliance mistakes.

Intermediate Non-US owners
13 min read

Form 5472 for Foreign-Owned LLCs

Who must file, what counts as a reportable transaction, the 2026 due date, and the $25,000 penalty for non-filers.

Advanced Foreign-owned LLCs
15 min read

More: Full Foreign-Owned LLC Guide →

LLC Tax Classification

Your LLC's tax classification determines what forms you file, how you fill out a W-9, and whether you owe self-employment tax. These guides explain every classification option.

LLC Tax Classification on a W-9: Line 3 Explained

Not sure which box to check on your W-9? We explain every LLC option on Line 3 with real examples.

Beginner All LLC owners
9 min read

Disregarded Entity Tax Filing Requirements

Federal and state filing rules for single-member LLCs treated as disregarded entities — including foreign-owned variants.

Beginner Single-member LLCs
10 min read

More: W-9 Tax Classification for LLCs →  ·  Single-Member LLC Taxes →

Annual Reports & State LLC Taxes

Beyond federal taxes, most states require LLCs to file annual reports and may charge franchise taxes, gross receipts taxes, or minimum fees. Rules vary dramatically by state.

LLC Annual Report Fees & Due Dates by State

State-by-state table of annual report requirements, fees, and deadlines for all 50 states.

Beginner All LLC owners
10 min read

Annual Report Fees Overview

What annual reports and LLC annual taxes are, which states require them, and how they differ from income tax filings.

Beginner
8 min read

LLC Taxes by State: State-by-State Overview

How each state taxes LLC owners: income tax, franchise tax, gross receipts tax, and annual fees compared.

Intermediate
12 min read

State guides: LLC Requirements for All 50 States →

LLC Taxes FAQs

The IRS does not have a separate federal tax category for LLCs. By default, a single-member LLC is taxed as a disregarded entity (like a sole proprietor) and a multi-member LLC is taxed as a partnership. LLC owners can also elect to be taxed as an S-Corp or C-Corp by filing Form 2553 or Form 8832.
An LLC with no income generally does not owe federal income tax, but it usually still must file a tax return. Additionally, many states charge minimum franchise taxes or annual LLC fees regardless of profit — California's $800 annual fee being the most well-known example.
It depends on your LLC's tax classification. Single-member LLCs (Schedule C) are due April 15. Multi-member LLCs (Form 1065) and S-Corp LLCs (Form 1120-S) are due March 15. Extensions are available. State deadlines vary.
A foreign-owned single-member LLC must file a pro forma Form 1120 with Form 5472 attached, even if it had no income. Multi-member foreign-owned LLCs file Form 1065. Both may also owe state taxes and annual fees depending on the state of formation.
On Line 3 of the W-9, a single-member LLC checks "Individual/sole proprietor" (if it is a disregarded entity) or "LLC" with the appropriate classification letter: "S" for S-Corp, "C" for C-Corp, or "P" for partnership (multi-member LLC).

Disclaimer: Information on this site is for educational purposes only and does not replace advice from a qualified CPA, attorney, financial advisor, or tax professional. Laws and rules change frequently. Always verify with official sources.

Popular next steps

Use these core resources to move between formation, taxes, compliance, and service comparisons.

Start an LLC Follow the step-by-step formation guide. LLC tax strategy Compare common tax-planning decisions. State LLC guides Review filing costs and annual rules by state. Compliance checklist Protect your LLC after formation. Free business tools Use calculators, checklists, and estimators.