Introduction
If you own an LLC, understanding your federal tax filing deadlines is crucial to avoid penalties and interest. A common question among business owners is: “What is the due date for LLC tax returns?” The answer depends on how your LLC is taxed—as a sole proprietorship, partnership, or corporation.
LLC Tax Classification Matters
LLCs are not taxed as a separate entity by default. Instead, they are taxed based on their structure:
1. Single-Member LLC (Disregarded Entity)
Treated as a sole proprietorship.
Due Date:
- April 15 (or the next business day if it falls on a weekend/holiday)
- Filed on Schedule C with the owner’s Form 1040
2. Multi-Member LLC (Partnership Taxation)
Treated as a partnership.
Due Date:
- March 15
- Must file Form 1065 and provide Schedule K-1 to each member
3. LLC Electing S Corporation Status
Elected via Form 2553.
Due Date:
- March 15
- File Form 1120S
4. LLC Electing C Corporation Status
Elected via Form 8832.
Due Date:
- April 15
- File Form 1120
What If the Deadline Falls on a Weekend or Holiday?
If the due date falls on a weekend or federal holiday, the IRS automatically extends it to the next business day.
Can You File for an Extension?
Yes. LLCs can request a tax extension using Form 7004 (for multi-member and corporation-taxed LLCs) or Form 4868 (for single-member LLCs).
Extensions usually grant an additional 6 months, but they do not extend your time to pay taxes owed.
Conclusion
What is the due date for LLC tax returns? It depends on your LLC’s tax status:
- March 15 for partnerships and S Corps
- April 15 for sole proprietors and C Corps
Understanding these dates can help you stay compliant and avoid costly IRS penalties. For stress-free filings, consult a tax professional or accountant familiar with LLC structures.
