2027 federal tax calendar (tax year 2026)
| Date | What’s due | Who |
|---|---|---|
| Fri, January 15, 2027 | 4th-quarter 2026 estimated tax payment | Owners of single-member and multi-member LLCs (Form 1040-ES) |
| Mon, February 1, 2027 | Forms 1099-NEC to contractors and the IRS (Jan 31 falls on a Sunday) | Any LLC that paid a contractor $2,000+ in 2026 |
| Mon, March 15, 2027 | Form 1065 partnership return + Schedules K-1 | Multi-member LLCs taxed as partnerships |
| Mon, March 15, 2027 | Form 1120-S S corporation return + Schedules K-1 | LLCs taxed as S corporations |
| Mon, March 15, 2027 | Form 2553 to be an S corp for 2027 (2 months 15 days after the tax year starts) | LLCs electing S corp status for 2027 |
| Thu, April 15, 2027 | Form 1040 with Schedule C (and Schedule SE) | Single-member LLCs owned by an individual |
| Thu, April 15, 2027 | Form 1120 (C corp), and pro forma 1120 + Form 5472 for foreign-owned single-member LLCs | LLCs taxed as C corps; foreign-owned disregarded LLCs |
| Thu, April 15, 2027 | 1st-quarter 2027 estimated tax payment | Owners who expect to owe $1,000+ |
| Tue, June 15, 2027 | 2nd-quarter 2027 estimated tax payment | Owners paying estimated tax |
| Wed, September 15, 2027 | Extended Form 1065 and Form 1120-S due; 3rd-quarter estimated payment | Partnership and S corp LLCs that filed Form 7004 |
| Fri, October 15, 2027 | Extended Form 1040 and Form 1120 (incl. pro forma 1120 + 5472) due | Filers that extended |
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.
Deadlines by LLC type
Single-member LLC
Form 1040 + Schedule C and SE by April 15. Estimated taxes quarterly. Foreign-owned: pro forma 1120 + Form 5472 by April 15.
Multi-member LLC
Form 1065 + K-1s by March 15. Members file their own returns by April 15.
LLC taxed as S corp
Form 1120-S + K-1s by March 15; quarterly payroll filings; W-2s by January 31. LLC vs S corp.
LLC taxed as C corp
Form 1120 by April 15 (15th day of the 4th month after year end).
Extensions
Business returns (1065, 1120-S, 1120) are extended with Form 7004, filed by the original due date; the automatic extension is generally six months. It doesn’t extend the time to pay tax owed. Late filing penalties for partnerships and S corps are $255 per member or shareholder per month (2025 instructions), so file the extension even if you’re only a day behind.
Don’t forget state deadlines
State annual reports and franchise taxes run on separate calendars. Get free email reminders 60, 30 and 7 days before each state filing:
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Frequently asked questions
When are LLC taxes due?
It depends on how the LLC is taxed. Multi-member LLCs (Form 1065) and S corps (Form 1120-S) file by March 15. Single-member LLCs report on the owner’s Form 1040 by April 15, and LLCs taxed as C corps file Form 1120 by April 15 (calendar year).
Is the LLC tax deadline March 15 or April 15?
Both, for different LLCs: March 15 for partnerships and S corps, April 15 for single-member LLCs owned by individuals and for C corps (including foreign-owned LLCs filing Form 5472 with a pro forma 1120).
What are the 2027 estimated tax deadlines?
For tax year 2027: April 15, June 15 and September 15, 2027, and January 18, 2028 (January 15 falls on a Saturday) — following the IRS rule that weekend dates move to the next business day. The final 2026 payment is due January 15, 2027.
How do I extend my LLC tax deadline?
File Form 7004 (partnerships, S corps, C corps) or Form 4868 (individuals) by the original due date. The business extension is generally 6 months. It extends time to file, not time to pay.
Do LLCs have state tax deadlines too?
Yes — state income or franchise taxes and annual reports have their own dates, such as Delaware’s June 1 LLC tax and Texas’s May 15 franchise tax report. Use the deadline calculator for your state.
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.