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Which federal form your LLC files
| Your LLC | Federal form | Due (calendar year) |
|---|---|---|
| Single-member, US owner | Schedule C + SE with Form 1040 | April 15 |
| Single-member, non-US owner | Form 5472 + pro forma 1120 | April 15 |
| Two or more members | Form 1065 + K-1s | March 15 |
| Elected S corp | Form 1120-S + K-1s | March 15 |
| Elected C corp | Form 1120 | April 15 |
General information from IRS publications, not tax advice. Your situation may differ — confirm with a CPA or enrolled agent before you act. Verified October 18, 2026. We may earn a commission if you sign up through our links, at no cost to you. How we’re funded.
Step by step
- Confirm how your LLC is taxed. One owner = disregarded entity (Schedule C) by default; two or more = partnership (Form 1065); or the S corp (Form 1120-S) or C corp (Form 1120) status you elected.
- Close your books. Reconcile the business bank account, categorize every transaction and total income and deductible expenses for the year.
- Collect tax documents. Forms 1099-NEC/1099-K you received, payroll reports, receipts for major purchases, loan and interest statements, and last year’s return.
- Send 1099s you owe. If the LLC paid a contractor $2,000 or more (tax years after 2025), file and send Form 1099-NEC by January 31.
- File the right federal return. Schedule C with your 1040 (April 15), Form 1065 or 1120-S (March 15), or Form 1120 (April 15). Foreign-owned single-member LLCs file Form 5472 with a pro forma 1120.
- Pay and plan next year’s estimates. Pay any balance due and set up quarterly estimated payments if you expect to owe $1,000 or more.
- File state returns and reports. State income or franchise tax returns plus your annual report, on their own deadlines.
All dates in one place: LLC tax deadlines 2027.
Do it yourself or hire help?
Usually fine to DIY
- Single-member LLC, US owner
- Simple income, few expenses
- Bookkeeping software kept up to date
Usually worth a pro
- Multi-member LLC (1065) or S corp (1120-S)
- Foreign owner (Form 5472)
- Payroll, multiple states or inventory
1-800Accountant
Free consultation
- Free consultation
- Year-round team: tax preparer, bookkeeper, payroll specialist and advisor
- Handles quarterly estimated taxes and audit defense
Watch out: Pricing is quoted after the consultation
QuickBooks Online
From $38/mo
- The bookkeeping software most accountants use
- Free plan for very small businesses (2 invoices/month)
- No annual contract
Watch out: Price rises quickly with users and features
FreshBooks
From $23/mo
- Invoicing-first design for freelancers and agencies
- 30-day free trial
- Payroll add-on available
Watch out: Lite plan limited to 5 billable clients
Frequently asked questions
Do I file LLC taxes separately from personal taxes?
A single-member LLC owned by an individual doesn’t file a separate federal income tax return by default — it goes on Schedule C of your Form 1040. Multi-member LLCs, S corps and C corps file their own business returns.
Can I file LLC taxes myself?
Many single-member LLC owners do, with tax software and clean books. Partnership, S corp and foreign-owned filings (Forms 1065, 1120-S, 5472) are more technical; most owners use a CPA or online accounting firm.
What if my LLC had no income?
Multi-member LLCs still file Form 1065, and S corps still file Form 1120-S. A single-member LLC with no activity may have nothing to report on Schedule C — but a foreign-owned one usually still files Form 5472 if it had related-party transactions.
What forms does an LLC need to file?
Schedule C and SE (single-member), Form 1065 + K-1s (multi-member), Form 1120-S + K-1s (S corp), Form 1120 (C corp), Form 5472 + pro forma 1120 (foreign-owned single-member), plus 1099-NEC for contractors and payroll forms if you have employees.
Your LLC setup checklist
- Get a free EINFrom the IRS, in minutes online.
- Open a business bank accountKeep LLC money apart from yours to protect the liability shield.
- Sign an operating agreementSettle who owns and decides what before it matters.
- Get business insuranceCover what the LLC itself doesn’t protect.
- Track state deadlinesFree reminders before each filing.
Everything in one list: printable LLC compliance checklist · live deadline calendar.