When Is an LLC Tax Return Due? Deadlines by Tax Classification
The LLC tax return deadline depends entirely on your LLC's tax classification. Single-member LLCs (disregarded entities) file with the personal return — due April 15. Multi-member LLCs (partnerships) and S-corps are due March 15. C-corps are due April 15. All deadlines can be extended. Verify exact dates on IRS.gov.
LLC tax return deadlines vary by tax classification: Disregarded entity (Schedule C): April 15. Partnership (Form 1065): March 15. S-Corp (Form 1120-S): March 15. C-Corp (Form 1120): April 15. All deadlines can be extended by 6 months with the appropriate extension form. An extension gives more time to file — not more time to pay any taxes owed. Verify current deadlines at IRS.gov before filing.
LLC Tax Return Deadlines: Overview
| LLC Type | Federal Return | Original Deadline | Extension Available | Extended Deadline |
|---|---|---|---|---|
| Single-member LLC (disregarded entity) | Schedule C + Form 1040 | April 15 | Form 4868 | October 15 |
| Multi-member LLC (partnership) | Form 1065 + K-1s | March 15 | Form 7004 | September 15 |
| LLC taxed as S-Corp | Form 1120-S + K-1s | March 15 | Form 7004 | September 15 |
| LLC taxed as C-Corp | Form 1120 | April 15 | Form 7004 | October 15 |
Tax deadlines shift when they fall on weekends or federal holidays, and the IRS occasionally provides disaster relief extensions for specific states or events. Always confirm current deadlines at IRS.gov before filing.
Single-Member LLC: April 15
A single-member LLC that is a disregarded entity does not file a separate federal tax return. Instead, business income and expenses are reported on Schedule C, which is attached to the owner's personal Form 1040.
The due date for Form 1040 is April 15 for calendar-year taxpayers. An extension (Form 4868) can move this deadline to October 15, but any taxes owed must still be estimated and paid by April 15 to avoid underpayment penalties.
Multi-Member LLC (Partnership): March 15
Multi-member LLCs treated as partnerships file Form 1065 by March 15 for calendar-year entities. This is one month earlier than individual tax returns — allowing partners sufficient time to receive their Schedule K-1 forms and incorporate that income into their personal returns by the April 15 deadline.
An extension (Form 7004) can move the Form 1065 deadline to September 15.
Many LLC owners with multi-member LLCs are surprised that their March 15 deadline arrives before the individual April 15 deadline. Mark March 15 on your calendar and plan accordingly — especially if you need to gather income and expense documentation from multiple members first.
LLC Taxed as S-Corp: March 15
LLCs that have elected S-corp treatment file Form 1120-S, also due on March 15 for calendar-year entities. Like partnerships, S-corps issue K-1 forms to shareholders/members, and the March 15 deadline ensures shareholders can include K-1 income in their April 15 personal returns.
Extension: Form 7004 moves the deadline to September 15.
LLC Taxed as C-Corp: April 15
LLCs that have elected C-corp treatment file Form 1120, due on April 15 for calendar-year corporations. The C-corp is a separate taxpaying entity — it pays corporate income tax on its return, and dividends paid to members may be taxed again on individual returns.
Extension: Form 7004 moves the deadline to October 15.
How to Request an Extension
| LLC Type | Extension Form | Extends To | Tax Payment Still Due By |
|---|---|---|---|
| Single-member LLC (personal return) | Form 4868 | October 15 | April 15 |
| Multi-member LLC (Form 1065) | Form 7004 | September 15 | March 15 |
| LLC taxed as S-Corp (Form 1120-S) | Form 7004 | September 15 | March 15 |
| LLC taxed as C-Corp (Form 1120) | Form 7004 | October 15 | April 15 |
→ See also: LLC Tax Filing Deadline 2026: Dates by Tax Classification
→ Full tax forms guide: LLC Tax Forms: What Forms Does an LLC File?
→ All deadlines + state dates: LLC Tax Filing Deadlines 2026 — Complete Calendar →