US Tax Calendar for Foreign LLC Owners
Every IRS deadline you need to know — federal filings, estimated payments, state obligations, and extensions.
Exact calendar-year filing dates
The calendar below highlights the 2026 filing cycle for tax year 2025. The next cycle is shown alongside it so you can plan ahead.
Tax year 2025 returns (filed in 2026)
- Form 5472 + pro forma 1120: April 15, 2026; extension October 15, 2026.
- Form 1065: March 16, 2026 because March 15 was a Sunday; extension September 15, 2026.
- Form 1040-NR with no U.S. wages withheld: June 15, 2026; extension October 15, 2026.
Tax year 2026 returns (filed in 2027)
- Form 5472 + pro forma 1120: April 15, 2027; extension October 15, 2027.
- Form 1065: March 15, 2027; extension September 15, 2027.
- Form 1040-NR with no U.S. wages withheld: June 15, 2027; extension October 15, 2027.
January
February
No deadlines
March
April
May
No deadlines
June
July
No deadlines
August
No deadlines
September
October
November
No deadlines
December
Save These Dates
Bookmark this page or set reminders so you never miss a deadline. Late filing penalties for Form 5472 start at $25,000.
Complete Deadline Summary
Jan 1
Wyoming Annual Report Period Opens
State DeadlineWyoming LLC annual reports can be filed starting January 1. Due on the first day of the anniversary month of LLC formation. $60 minimum fee.
Jan 15
Q4 Estimated Tax Payment Due
Estimated PaymentFourth quarter estimated tax payment due for filers with Effectively Connected Income (ECI). Use Form 1040-ES (NR).
Mar 1
Delaware Franchise Tax Due (LLCs)
State DeadlineAnnual Delaware LLC franchise tax ($300 flat fee) is due. Late payment incurs a $200 penalty plus 1.5% monthly interest.
Mar 16
Form 1065 Due (Partnerships, Tax Year 2025)
Federal DeadlineCalendar-year 2025 partnership return due March 16, 2026 because March 15 fell on a Sunday. Schedule K-1s must also be issued to all partners by this date.
Apr 15
Form 1120 + Form 5472 Due (Tax Year 2025)
Federal DeadlineCalendar-year 2025 return due April 15, 2026 for foreign-owned single-member LLCs. Form 1120 (pro forma) is filed with Form 5472 reporting related-party transactions. $25,000 penalty per form if missed.
Apr 15
Form 1040-NR Due (If U.S. Wages Were Withheld)
Federal DeadlineCalendar-year 2025 Form 1040-NR is due April 15, 2026 if you received wages subject to U.S. income-tax withholding. The no-U.S.-wages deadline is June 15, 2026.
Apr 15
FBAR Due (Auto-Extended to Oct 15)
Federal DeadlineReport of Foreign Bank and Financial Accounts (FinCEN Form 114). Due April 15 with automatic extension to October 15. No form needed for the extension.
Apr 15
Q1 Estimated Tax Payment Due
Estimated PaymentFirst quarter estimated tax payment for the current tax year. Required if you expect to owe $1,000 or more in US tax.
Jun 1
Delaware Franchise Tax Due (Corps)
State DeadlineAnnual franchise tax for Delaware corporations. Amount varies based on authorized shares or assumed par value method.
Jun 15
Form 1040-NR Due (No U.S. Wages Withheld)
Federal DeadlineCalendar-year 2025 Form 1040-NR is due June 15, 2026 for a nonresident alien who did not receive wages subject to U.S. income-tax withholding.
Jun 15
Q2 Estimated Tax Payment Due
Estimated PaymentSecond quarter estimated tax payment due for ECI filers.
Jun 15
Automatic 2-Month Extension (Taxpayers Abroad)
Extension DeadlineNon-resident aliens outside the US get an automatic 2-month extension (to June 15) for filing Form 1040-NR. No application needed, but interest accrues from April 15.
Sep 15
Q3 Estimated Tax Payment Due
Estimated PaymentThird quarter estimated tax payment due for ECI filers.
Sep 15
Extended Form 1065 Due
Extension DeadlineCalendar-year 2025 partnership return due September 15, 2026 if Form 7004 was filed by the March 16, 2026 regular due date.
Oct 15
Extended Form 1120 + 5472 Due
Extension DeadlineCalendar-year 2025 extension deadline is October 15, 2026 if Form 7004 was filed by April 15, 2026. This is the final deadline.
Oct 15
Extended Form 1040-NR Due
Extension DeadlineCalendar-year 2025 extension deadline is October 15, 2026 if Form 4868 was filed by the regular due date.
Oct 15
FBAR Final Deadline
Federal DeadlineFinal deadline for filing the Report of Foreign Bank and Financial Accounts (FinCEN Form 114). No further extensions available.
Dec 31
Tax Year End
Federal DeadlineEnd of the calendar tax year for most filers. Ensure all bookkeeping is complete and all transactions are recorded for the year.
Stay Compliant Year-Round
File your annual return, set up reminders, and let us handle the paperwork.
Deadlines shown are for the current tax year and apply to calendar year filers. If a deadline falls on a weekend or federal holiday, the actual due date may shift to the next business day. This tool provides general guidance only and does not constitute legal or tax advice.
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