US business tax deadlines: the yearly calendar
Which date applies depends on how your company is taxed. These are the federal dates for calendar-year companies, plus the state filings most companies have.
If a date falls on a weekend or a federal holiday, it moves to the next business day.
March 15: partnerships and S corporations
- Form 1065 for multi-member LLCs taxed as partnerships, with a Schedule K-1 for each owner.
- Form 1120-S for S corporations and LLCs taxed as S-Corps, with K-1s.
Form 7004 extends both to September 15.
April 15: corporations and single-member LLCs
- Form 1120 for C corporations. A corporation that's 25% or more foreign-owned attaches Form 5472.
- Form 5472 with a pro forma Form 1120 for a single-member LLC owned by a non-US person.
- Schedule C on the owner's Form 1040 for a single-member LLC owned by a US person.
Form 7004 extends business returns to October 15. Form 4868 extends an individual's Form 1040 to October 15.
Quarterly estimated taxes
If you expect to owe tax, you pay it during the year in four installments:
- Individuals (including owners of single-member LLCs and partners): April 15, June 15, September 15 and January 15 of the next year.
- C corporations: the 15th day of the 4th, 6th, 9th and 12th months of the tax year, which is April 15, June 15, September 15 and December 15 for a calendar year.
State filings
Most states require an annual or biennial report, a franchise tax, or both. A few examples: Delaware LLCs pay $300 by June 1, Florida's annual report is due May 1, Wyoming's is due in your anniversary month, and New Mexico has none.
Keep it in one place
Zipple builds this calendar for your specific company and state, marks what's done, and shows the next date on your dashboard.