US LLC deadline calendar
Every filing date for your US LLC in one list: Form 5472 and pro forma 1120, Form 1065, 1040-NR, 1099-NEC, Delaware tax and Wyoming annual report, with calendar export.
- April 15, 2027ThursdayForm 5472 + pro forma Form 1120By fax (855-887-7737) or mail to the IRS PIN Unit in Ogden. No e-file for a foreign-owned LLC.
- June 1, 2027TuesdayDelaware annual LLC tax$400 for 2026, paid to the Delaware Division of Corporations. No annual report for an LLC.
Pick your tax year, who owns the LLC and where it was formed. The list shows each date that applies to you, and the button adds them to Google Calendar, Apple Calendar or Outlook with a reminder two weeks before each date.
Where these dates come from
| Filing | Who files it | Rule |
|---|---|---|
| Form 5472 + pro forma Form 1120 | A single-member LLC owned by a foreign person | Same due date as a corporate return: the 15th day of the 4th month after the year ends, so April 15 for a calendar year. Form 7004 gives 6 more months. |
| Form 1065 + Schedules K-1 | An LLC with two or more members (a partnership by default) | The Instructions for Form 1065 set the 15th day of the 3rd month after the year ends, so March 15. Form 7004 gives 6 more months. |
| Form 1040-NR | You, personally, if you had US-connected income or US tax withheld | June 15 when you had no US wages subject to withholding. Form 4868 extends the filing date by 6 months, not the payment date. |
| Form 1099-NEC | The LLC, if it paid US contractors for services | January 31, both to the contractor and to the IRS, according to the Instructions for Forms 1099-MISC and 1099-NEC. |
| Delaware annual tax | Every Delaware LLC | $400, due on or before June 1 for the previous year. No annual report for an LLC. Late payment costs a $200 penalty plus 1.5% interest per month (Delaware Division of Corporations). |
| Wyoming annual report | Every Wyoming LLC | Due on the first day of the month the LLC was formed, every year. License tax of $60, or $0.0002 per dollar of assets located and employed in Wyoming if that is higher (Wyoming Secretary of State). |
When a federal due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. The calendar already applies that rule: for example, the 1099-NEC deadline for 2026 payments is February 1, 2027, because January 31, 2027 is a Sunday.
Three things the calendar cannot decide for you
- Whether you need a 1040-NR. It depends on whether you were engaged in a US trade or business, not on owning an LLC. Our 1040-NR guide explains the test.
- Whether you owe a 1099-NEC. It is for payments to US persons for services. Contractors abroad give you a Form W-8BEN instead and do not get a 1099.
- Other states. Each state sets its own annual report date and fee. If your LLC was formed or registered elsewhere, check that state's Secretary of State website.
Frequently asked questions
Does an extension give me more time to pay?
No. Form 7004 and Form 4868 extend the time to file, not the time to pay. A pro forma Form 1120 shows no tax, but on a Form 1040-NR any tax owed is due on the original date.
My LLC was formed in the middle of the year. Do I still file for that first year?
Yes, if the LLC had a reportable transaction with you that year, which includes the money you put in to start it. The first Form 5472 covers the period from formation to December 31.
Can I file Form 5472 electronically?
No. A foreign-owned single-member LLC sends the pro forma Form 1120 and Form 5472 by fax or mail to the IRS unit in Ogden, Utah. The line-by-line guide gives the number and address.
Read the guides
Form 5472 Line-by-Line Guide for Foreign-Owned US LLCs
Learn how to fill out Form 5472 and pro forma Form 1120 for your foreign-owned single-member US LLC. Line-by-line guide, worked example, fax and mailing rules.
Read the guide1040-NR Foreign LLC Owner: Do You Need to File?
Wondering if you must file Form 1040-NR as a foreign LLC owner? Learn how ECI, US trade or business status, and tax treaties affect your return.
Read the guideThis article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.