Short answer
For the 2026 tax year, calendar-year LLCs taxed as partnerships (Form 1065) or S corporations (Form 1120-S) file by March 15, 2027. Single-member LLCs owned by a U.S. individual report on the owner's Form 1040, due April 15, 2027. LLCs taxed as C corporations, and foreign-owned single-member LLCs (pro forma Form 1120 with Form 5472), file by April 15, 2027. Forms W-2 and 1099-NEC are due February 1, 2027.
An LLC is a state law entity. The IRS taxes it according to how many owners it has and any election it makes, and each tax type has its own form and deadline. The dates below are for calendar-year LLCs filing their 2026 returns in 2027, worked out from the IRS rules in Publication 509 and the form instructions.
When a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. That rule is already applied to the dates in this article.
2027 deadlines for 2026 LLC tax returns
| How the LLC is taxed | Federal return | Due date | Extended due date | Extension form |
|---|---|---|---|---|
| Single-member LLC owned by a U.S. individual | Owner's Form 1040 (usually Schedule C) | April 15, 2027 | October 15, 2027 | Form 4868 |
| Multi-member LLC (partnership) | Form 1065 | March 15, 2027 | September 15, 2027 | Form 7004 |
| LLC taxed as an S corporation | Form 1120-S | March 15, 2027 | September 15, 2027 | Form 7004 |
| LLC taxed as a C corporation | Form 1120 | April 15, 2027 | October 15, 2027 | Form 7004 |
| Foreign-owned single-member LLC | Pro forma Form 1120 with Form 5472 | April 15, 2027 | October 15, 2027 | Form 7004 (fax or mail) |
Single-member LLC owned by a U.S. person
By default, the IRS disregards a single-member LLC for income tax. The owner reports the business on their own return, usually on Schedule C of Form 1040 (Schedule E for rental property). The deadline is the owner's personal deadline: April 15, 2027.
Multi-member LLC taxed as a partnership
An LLC with two or more members is a partnership by default. It files Form 1065 by the 15th day of the 3rd month after its tax year ends, so March 15, 2027, and gives each member a Schedule K-1 for their own returns. Members can't finish their personal returns without the K-1, which is why this deadline comes first.
LLC taxed as an S corporation
An LLC that elected S corporation status files Form 1120-S, also due March 15, 2027. If you are weighing that election, a tax planning review compares the payroll cost with the tax saving.
LLC taxed as a C corporation
Form 1120 is due on the 15th day of the 4th month after the tax year ends, so April 15, 2027 for a calendar-year LLC.
Foreign-owned single-member LLC
If one foreign person owns the LLC, it files Form 5472 with a pro forma Form 1120 by April 15, 2027, by fax or mail only. Read our full guide to Form 5472 for foreign-owned LLCs, or see our foreign-owned U.S. LLC services.
Information returns and payroll forms
| Form | What it reports | Due date in 2027 |
|---|---|---|
| Form W-2 | Wages paid to employees in 2026. Copies to employees and to the Social Security Administration. | February 1, 2027 (January 31 is a Sunday) |
| Form 1099-NEC | Nonemployee compensation of $2,000 or more paid in 2026 (the threshold rose from $600 for tax years beginning after 2025). To the recipient and the IRS. | February 1, 2027 |
| Form 941 | Quarterly payroll taxes | April 30, August 2, November 1, 2027 and January 31, 2028 |
If your LLC paid contractors in 2026, collect their details on Form W-9 now, so the 1099s are ready in January. Our payroll service files these forms for you.
Estimated tax payments for 2027
| Who pays | Due dates |
|---|---|
| Owners of LLCs taxed as sole proprietorships, partnerships or S corporations (individual estimated tax) | April 15, June 15 and September 15, 2027, and January 18, 2028 |
| LLCs taxed as C corporations | April 15, June 15, September 15 and December 15, 2027 |
The last individual payment for 2026 is due January 15, 2027. The last one for 2027 moves to January 18, 2028, because January 15, 2028 is a Saturday and January 17, 2028 is Martin Luther King Jr. Day.
State deadlines to add
States set their own dates, and they vary. Three common ones for LLCs:
- Texas: franchise tax report or Public Information Report, normally due May 15. In 2027, May 15 is a Saturday, so the due date is May 17, 2027.
- Delaware: the $400 annual LLC tax is due June 1, 2027.
- Wyoming: the annual report and license tax are due on the first day of the LLC's anniversary month.
Extensions: more time to file, not to pay
Form 7004 and Form 4868 give an automatic six-month extension to file. They do not extend the time to pay. Tax that is due should still be paid by the original deadline to limit penalties and interest. The IRS also postpones deadlines for taxpayers in federally declared disaster areas, so check its disaster relief page if that applies to you.
How Top Accounting Firm can help
We keep the books, file extensions when they make sense and prepare LLC tax returns for every tax type above, along with 1099s and payroll forms. Book a free consultation to get your 2027 deadlines planned.
Frequently asked questions
When is my LLC tax return due in 2027?
Does a single-member LLC file its own tax return?
Does an extension give me more time to pay?
What if a tax deadline falls on a weekend?
When are 1099-NEC forms due in 2027?
When are 2027 estimated tax payments due?
Sources
- IRS: Publication 509 (2026), Tax Calendars
- IRS: Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
- IRS: Instructions for Form 5472
- Texas Comptroller: Franchise tax
- Delaware Division of Corporations: LLC annual tax instructions
- Wyoming Secretary of State: Business FAQs
Checked against these sources on October 25, 2026. This article is general information, not tax or legal advice. Rules, fees and deadlines change, so confirm with the official source or a tax professional before you file.
