Deadlines
When are LLC taxes due? 2026 and 2027 deadlines for all four LLC tax types
LLC tax due dates depend on how the IRS taxes the LLC. One table with the 2026 and 2027 deadlines and extensions for single-member LLCs (Schedule C), partnerships (Form 1065), S corporations (Form 1120-S) and C corporations (Form 1120), plus estimated tax dates and late penalties.
Prepared by Aldro Accounting · Updated · Sources checked
The quick answer
An LLC's federal due date depends on how the IRS taxes it. A multi-member LLC taxed as a partnership (Form 1065) or an LLC taxed as an S corporation (Form 1120-S) files by the 15th day of the 3rd month after its tax year ends, which was March 16, 2026 for calendar-year 2025 returns because March 15 fell on a Sunday. A single-member LLC reported on the owner's Form 1040 and an LLC taxed as a C corporation (Form 1120) file by the 15th day of the 4th month, April 15 for calendar-year filers.
Your LLC's due date depends on how it is taxed
The IRS doesn't have one LLC tax return. Depending on the LLC's elections and its number of members, the IRS treats it as a corporation, a partnership or part of the owner's return, a disregarded entity.
A single-member LLC is disregarded for income tax unless it files Form 8832 to be treated as a corporation. If the owner is an individual, the LLC's activity generally goes on Form 1040 or 1040-SR, using Schedule C, Schedule E or Schedule F. It is still a separate entity for employment tax and certain excise taxes.
A domestic LLC with at least two members is a partnership and files Form 1065 unless it files Form 8832 to be treated as a corporation. An LLC owned by spouses in a non-community property state files as a partnership, and LLCs owned by spouses can't be qualified joint ventures.
An eligible LLC can also elect to be an S corporation on Form 2553 and file Form 1120-S. An LLC that elects corporate treatment on Form 8832 files Form 1120.
LLC tax deadlines for 2026 and 2027
Calendar-year due dates for each way an LLC can be taxed. The 2026 dates are for 2025 returns and the 2027 dates are for 2026 returns. The 2027 dates come from the IRS's draft 2027 Publication 509.
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| LLC taxed as | Return | Rule | Due 2026 (2025 returns) | Extended to (2026) | Due 2027 (2026 returns) | Extended to (2027) |
|---|---|---|---|---|---|---|
| Single-member LLC (disregarded) | Form 1040 with Schedule C, E or F. Extension on Form 4868 | 15th day of the 4th month | April 15, 2026 | October 15, 2026 | April 15, 2027 | October 15, 2027 |
| Multi-member LLC (partnership) | Form 1065 and Schedule K-1s. Extension on Form 7004 | 15th day of the 3rd month | March 16, 2026 | September 15, 2026 | March 15, 2027 | September 15, 2027 |
| LLC taxed as an S corporation | Form 1120-S and Schedule K-1s. Extension on Form 7004 | 15th day of the 3rd month | March 16, 2026 | September 15, 2026 | March 15, 2027 | September 15, 2027 |
| LLC taxed as a C corporation | Form 1120. Extension on Form 7004 | 15th day of the 4th month | April 15, 2026 | October 15, 2026 | April 15, 2027 | October 15, 2027 |
If a due date falls on a Saturday, Sunday or legal holiday, the next business day counts. That is why calendar-year partnerships and S corporations could file their 2025 returns by March 16, 2026.
Extensions give time to file, not to pay
Form 4868 gives an individual, including a single-member LLC owner, an automatic 6-month extension to file Form 1040. Form 7004 does the same for Form 1065, Form 1120-S and Form 1120, and generally must be filed by the return's regular due date.
Publication 509 tells individuals to pay what they estimate they owe when filing Form 4868, and corporations and S corporations to deposit their estimated tax when filing Form 7004, to avoid penalties and interest. A partnership or S corporation on extension still gives each owner a Schedule K-1 by September 15.
The deadline to change how your LLC is taxed
Publication 509 lists Form 2553 under the same date as calendar-year S corporation returns. To be taxed as an S corporation starting with calendar year 2026, the form was due by March 16, 2026. If it is filed late, S corporation treatment begins with calendar year 2027.
The draft 2027 calendar lists the Form 2553 election for calendar year 2027 under March 15, 2027. A late filing pushes S corporation treatment to calendar year 2028.
Quarterly estimated tax dates for LLC owners
Owners of single-member LLCs, partners and S corporation shareholders pay estimated tax as individuals on Form 1040-ES. For a calendar-year individual, payments are due on the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the 1st month after it ends.
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| Payment | Individuals (Form 1040-ES) | C corporations |
|---|---|---|
| 1st | April 15, 2026 | April 15, 2026 |
| 2nd | June 15, 2026 | June 15, 2026 |
| 3rd | September 15, 2026 | September 15, 2026 |
| 4th | January 15, 2027 (can be skipped if the 2026 return is filed and all tax paid by February 1, 2027) | December 15, 2026 |
An LLC taxed as a C corporation makes estimated tax installments if it expects its tax for the year to be $500 or more. They are due by the 15th day of the 4th, 6th, 9th and 12th months of its tax year. Corporations must make all federal tax deposits by electronic funds transfer.
Fiscal-year LLCs
An LLC on a fiscal year uses the same rules counted from its own year end. Form 1065 and Form 1120-S are due on the 15th day of the 3rd month after the tax year ends. Form 1120 and an individual's Form 1040 are due on the 15th day of the 4th month after the tax year ends.
The draft 2027 Publication 509 says the special automatic 7-month extension for Form 1120 filers with a tax year ending June 30 has expired, and that Form 7004 is used for an automatic 6-month extension.
What a missed LLC deadline costs
Partnership and S corporation penalties apply per owner, even when no tax is due. That makes the March deadline the expensive one for multi-member and S corp LLCs.
E-filing rules
Partnerships, S corporations and C corporations that file 10 or more returns of any type in a year, counting information, income tax, employment tax and excise tax returns, must e-file Form 1065, Form 1120-S or Form 1120.
Aldro files all four of these returns, and their extensions, for one flat yearly price that covers everything tax. Our team keeps track of which deadline applies to your LLC.
Worked example
Say a two-member LLC taxed as a partnership forgets its 2025 Form 1065, due March 16, 2026, and files it on June 1, 2026 with no extension. That is 2 full months and part of a third late, so 3 months count. The penalty is $255 × 2 partners × 3 months = $1,530, even though a partnership generally owes no income tax itself. Had the same LLC filed Form 7004 by March 16, its deadline would have moved to September 15, 2026, and a June 1 filing would have been on time. A single-member LLC owner in the same spot files Form 1040 by April 15, 2026, and the failure to file penalty is a percentage of unpaid tax, so it is zero if no tax is due.
Common questions
When are single-member LLC taxes due?
With the owner's Form 1040, by April 15 for calendar-year owners: April 15, 2026 for 2025 and April 15, 2027 for 2026. Form 4868 extends the filing date 6 months, to October 15.
When is a multi-member LLC tax return due?
Form 1065 is due by the 15th day of the 3rd month after the tax year ends. For calendar-year partnerships that was March 16, 2026 for 2025 returns, and March 15, 2027 for 2026 returns. Form 7004 extends it to September 15.
Does an LLC tax extension give more time to pay?
No. Form 4868 and Form 7004 extend the time to file. Publication 509 says to pay or deposit what you estimate you owe when you file the extension to avoid penalties and interest.
What is the deadline for an LLC to elect S corp status?
For calendar year 2026 it was March 16, 2026, the same date as S corporation returns. For calendar year 2027 the IRS draft calendar lists March 15, 2027. A late election starts the following year.
When are LLC quarterly estimated taxes due in 2026?
For individual owners: April 15, June 15 and September 15, 2026, and January 15, 2027. For an LLC taxed as a C corporation: April 15, June 15, September 15 and December 15, 2026.
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Sources
- IRS: Single member limited liability companies · checked October 31, 2026
- IRS: Publication 509 (2026), Tax Calendars · checked October 31, 2026
- IRS: Draft Publication 509 (2027), Tax Calendars · checked October 31, 2026
- IRS: Instructions for Form 1065 · checked October 31, 2026
- IRS: Instructions for Form 1120-S · checked October 31, 2026
- IRS: Instructions for Form 1120 · checked October 31, 2026
- IRS: Failure to file penalty · checked October 31, 2026
This guide explains general rules from the sources listed. It isn’t tax advice for your situation.