Educational Resource — June 2026 This guide is for general informational purposes only. Tax deadlines can shift due to weekends, holidays, or IRS announcements. Always confirm final dates with the IRS or a tax professional.

Federal LLC Tax Deadlines 2026

Your federal LLC deadline depends on how your LLC is classified for tax purposes. Here is a complete breakdown:

LLC Type IRS Form Standard Deadline Extended Deadline
Single-member LLC (disregarded entity) Schedule C with Form 1040 April 15, 2026 October 15, 2026
Multi-member LLC (partnership) Form 1065 + K-1s March 15, 2026 September 15, 2026
LLC taxed as S-Corp Form 1120-S + K-1s March 15, 2026 September 15, 2026
LLC taxed as C-Corp Form 1120 April 15, 2026 October 15, 2026
Foreign-owned SMLLC (disregarded entity) Form 5472 + pro forma 1120 April 15, 2026 October 15, 2026
Fiscal Year LLCs

The deadlines above apply to calendar-year LLCs (tax year January 1 – December 31), which covers the vast majority of small business LLCs. If your LLC uses a fiscal year, your deadlines are calculated from your fiscal year-end date. Consult a tax professional if you're unsure.

Extension Deadlines

Extensions give you more time to file your return, but they do not extend the deadline to pay any tax owed. If you expect to owe tax, you must estimate and pay it by the original deadline to avoid interest and penalties.

  • Partnerships & S-Corps (Form 7004): File Form 7004 by March 15 to get an automatic 6-month extension to September 15.
  • Individual/SMLLC owners (Form 4868): File Form 4868 by April 15 to get an automatic 6-month extension to October 15.
  • C-Corp LLCs (Form 7004): File Form 7004 by April 15 to get an automatic 6-month extension to October 15.

Quarterly Estimated Tax Deadlines 2026

If you expect to owe $1,000 or more in federal tax for the year, the IRS requires you to make quarterly estimated tax payments throughout the year. These payments cover income tax and self-employment tax.

Quarter Income Period Payment Due Date
Q1 2026 January 1 – March 31 April 15, 2026
Q2 2026 April 1 – May 31 June 16, 2026
Q3 2026 June 1 – August 31 September 15, 2026
Q4 2026 September 1 – December 31 January 15, 2027

State Annual Report & Tax Deadlines 2026

Beyond federal deadlines, most states have their own annual report or franchise tax requirements. Here are the most important state deadlines for LLC owners:

State Filing Type 2026 Deadline Fee
California Form 568 (LLC Return) + $800 minimum tax April 15, 2026 $800 minimum
Delaware Annual LLC Tax June 1, 2026 $300
Texas Franchise Tax Report (or No Tax Due Report) May 15, 2026 $0 if below threshold
Florida Annual Report May 1, 2026 $138.75
New York Biennial Statement Varies by formation month $9
Wyoming Annual Report 1st day of anniversary month $62 minimum
Nevada Annual List + State Business License End of anniversary month $350 total (min)
New Mexico No annual report required N/A $0
Check Your Specific State

The table above covers the most commonly searched states. For a complete 50-state comparison of annual report fees and due dates, see our LLC Annual Report Fees by State guide →

Foreign-Owned LLC Deadlines 2026

If you are a non-US resident or entity that owns a US LLC, you have additional IRS filing deadlines that don't apply to US-resident owners:

  • Form 5472 + Pro Forma Form 1120: April 15, 2026 (extended to October 15, 2026 with Form 7004)
  • FBAR (FinCEN Report 114): April 15, 2026 with an automatic extension to October 15 if needed
  • Form 1065 (if multi-member): March 15, 2026 (extended to September 15, 2026 with Form 7004)

See the full guide: LLC Taxes for Foreign Owners →

How to Request an Extension

Filing for a tax extension is straightforward and the IRS approves virtually all timely extension requests automatically:

  1. Partnerships and S-Corps: File Form 7004 electronically or by mail by the original due date (March 15). No reason is required. The extension is automatic.
  2. Individual LLC owners: File Form 4868 by April 15. You can do this online through IRS Direct Pay, your tax software, or by mail.
  3. Pay your estimated tax: Include your best estimate of what you owe with your extension request. The extension only delays the filing, not the payment.

Official Sources

Frequently Asked Questions

LLC Tax Deadline FAQs

It depends on your LLC's tax classification. Single-member LLCs (Schedule C) are due April 15, 2026. Multi-member LLCs (Form 1065) and S-Corp LLCs (Form 1120-S) are due March 15, 2026. C-Corp LLCs (Form 1120) are due April 15, 2026.
Yes. Partnerships (Form 1065) and S-Corps (Form 1120-S) can get an automatic 6-month extension to September 15 by filing Form 7004. Single-member LLC owners file Form 4868 to extend their personal return to October 15. An extension only extends the filing deadline, not the deadline to pay any tax owed.
For a multi-member LLC (Form 1065), the failure-to-file penalty is $235 per partner per month, up to 12 months. For a personal return with Schedule C, the failure-to-file penalty is 5% of unpaid tax per month, up to 25%. If you owe nothing, there is typically no monetary failure-to-file penalty for a Schedule C, but it's still required.
The 2026 estimated tax payment due dates are: Q1 — April 15, 2026; Q2 — June 16, 2026; Q3 — September 15, 2026; Q4 — January 15, 2027.
Annual report due dates vary by state. Common deadlines include: California (April 15 for franchise tax, annual Statement of Information due within 90 days of formation then every 2 years), Delaware (June 1 for LLC annual tax), Florida (May 1), Texas (May 15 for franchise tax), New York (biennial, varies by formation month). Check your specific state for exact dates.
Form 5472 (attached to a pro forma Form 1120) is due on April 15, 2026 for calendar-year filers. An extension to October 15, 2026 is available by filing Form 7004.

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