How Often Does an LLC Have to File Taxes?

Figuring out how often your LLC needs to file taxes can feel complicated because the answer isn’t the same for every business. The frequency depends entirely on your LLC’s tax classification, whether you have employees, where you operate, and what you sell. This guide provides a clear breakdown of the federal, state, and local tax filing schedules you need to know to stay compliant and avoid penalties.

The Starting Point: How Your LLC is Taxed by the IRS

An LLC is a legal structure created by state law, but for federal tax purposes, the IRS treats it as one of four different entity types. Your filing frequency for income tax is determined by this classification, which you either accept by default or choose by filing an election.

• Single-Member LLC (Disregarded Entity/Sole Proprietorship): By default, an LLC with one owner is a "disregarded entity." The IRS ignores the LLC for income tax purposes and treats the business's income and expenses as the owner's. You report all business activity on Schedule C of your personal Form 1040. The LLC itself doesn't file a separate federal income tax return. Your filing deadline is tied to your personal tax deadline, typically April 15.
• Multi-Member LLC (Partnership): An LLC with two or more owners is automatically classified as a partnership. It must file an annual informational return, Form 1065, U.S. Return of Partnership Income, by March 15 each year. This form reports the company's financial results. No income tax is paid at the partnership level. Instead, the profits and losses are "passed through" to the owners, who each receive a Schedule K-1 detailing their share. They then report this information on their personal Form 1040 and pay the tax.
• LLC Taxed as an S Corporation: Any LLC can elect to be taxed as an S Corporation by filing Form 2553. Like a partnership, an S Corp is a pass-through entity. It files an informational return, Form 1120-S, U.S. Income Tax Return for an S Corporation, by March 15. The owners receive a Schedule K-1, report the income on their personal returns, and pay the tax.
• LLC Taxed as a C Corporation: Though less common, an LLC can also elect to be taxed as a C Corporation by filing Form 8832. Unlike pass-through entities, a C Corp pays income tax at the corporate level. It files Form 1120, U.S. Corporation Income Tax Return, and pays the tax by April 15. If the corporation distributes profits to owners as dividends, the owners pay tax on those dividends again on their personal returns.

Federal Income Tax: Annual Filings and Quarterly Payments

While the main income tax return is filed once per year, tax payments are often due more frequently. The U.S. has a pay-as-you-go tax system, meaning you’re expected to pay tax on income as you earn it, not all at once at the end of the year.

Annual Income Tax Return Deadlines

Here’s a quick summary of the annual federal income tax filing deadlines based on your LLC's tax status:

• Disregarded Entity (Schedule C on Form 1040): Due April 15 (or the next business day)
• Partnership (Form 1065): Due March 15
• S Corporation (Form 1120-S): Due March 15
• C Corporation (Form 1120): Due April 15

Quarterly Estimated Tax Payments

For owners of disregarded entities, partnerships, and S Corporations, annual tax filing is only half the story. Since income is passed through to you personally and there is no employer withholding tax from your "paycheck" (like in a traditional job), you must pay estimated taxes to the IRS on your expected income.

These payments are made quarterly using Form 1040-ES, Estimated Tax for Individuals. The payments usually cover both your regular income tax and self-employment taxes (Social Security and Medicare). The deadlines are:

• 1st Quarter (for income Jan 1 - Mar 31): Due April 15
• 2nd Quarter (for income Apr 1 - May 31): Due June 15
• 3rd Quarter (for income Jun 1 - Aug 31): Due September 15
• 4th Quarter (for income Sep 1 - Dec 31): Due January 15 of the following year

Failure to make these quarterly payments, or paying too little, can result in underpayment penalties, even if you pay your entire tax bill by the April 15 deadline.

Beyond Income Tax: More Frequent Federal Filings

If your LLC has employees, you have additional federal tax obligations with completely different schedules—typically on a quarterly and monthly basis.

Employer Payroll Taxes

When you have employees (including yourself if you're an owner of an S-Corp LLC taking a salary), you must withhold FICA taxes (Social Security and Medicare) and federal income tax from their paychecks. The LLC must also pay its own employer portion of FICA taxes and Federal Unemployment Tax (FUTA).

• Form 941, Employer's QUARTERLY Federal Tax Return: This is a big one. You use Form 941 to report the income taxes and FICA taxes you withheld from employee paychecks, plus your employer portion of FICA. It’s filed four times a year, due by:
  • April 30 (for Quarter 1)
  • July 31 (for Quarter 2)
  • October 31 (for Quarter 3)
  • January 31 (for Quarter 4)
• Tax Deposits (Monthly or Semi-Weekly): Reporting the taxes quarterly doesn’t mean you hold onto the money. You must deposit the withheld taxes with the IRS on either a monthly or semi-weekly schedule. The IRS determines your schedule based on your total tax liability during a lookback period. New employers generally start as monthly depositors. It's important to deposit these funds on time, as penalties for late payroll tax deposits are severe.
• Form 940, Employer's ANNUAL Federal Unemployment (FUTA) Tax Return: FUTA tax is paid by the employer; you don't withhold this from employees. While Form-940 is filed annually (due January 31), you may need to deposit the tax quarterly if you owe more than $500.

State and Local Tax Filing Frequency

State and local tax rules are where things can get even more varied. Your obligations here depend on your state, industry, and sales volume.

State Income and Franchise Taxes

Most states have an income tax. For pass-through LLCs, the income tax obligation flows to the owners who file in that state. However, some states are now enacting "pass-through entity taxes" (PTET) that allow the LLC to pay the tax at the entity level as a workaround to the federal SALT deduction cap.

Many states also charge an annual franchise tax, privilege tax, or annual report fee. This is a fee for the privilege of doing business in the state and is often due annually, regardless of whether your business made a profit. A well-known example is California's $800 annual minimum franchise tax, which is due every year.

Sales & Use Tax

If your LLC sells taxable goods or services, you must register for a sales tax permit with your state and collect sales tax from customers. The frequency of filing your sales tax return and remitting the money depends on your sales volume.

• Monthly: Businesses with a high volume of sales are typically required to file and pay sales tax monthly.
• Quarterly: Businesses with moderate sales volumes often file on a quarterly basis.
• Annually: Small businesses with very low sales might only need to file once per year.

Your state's department of revenue or taxation will assign you a filing frequency when you register for your permit. It can change as your sales volume grows, so always check any notices you receive.

Your LLC's Tax Filing Calendar: A Quick Summary

As you can see, your tax calendar isn't just one date. To stay on top of your obligations, create a calendar based on your LLC’s specific situation. Here’s how the timing could look:

• Potentially MONTHLY:
  • Sales tax filing and payment
  • Federal payroll tax deposits
• Always QUARTERLY:
  • Personal estimated income tax payments (Form 1040-ES)
  • Employer payroll tax reporting (Form 941)
• Always ANNUALLY:
  • File primary income tax return (1065, 1120-S, or on your 1040)
  • File state franchise tax or annual report
  • Issue employee W-2s and contractor 1099s
  • File federal unemployment tax return (Form 940)

Final Thoughts

An LLC’s tax filing frequency is more than a single annual deadline. It’s a schedule of annual, quarterly, and sometimes monthly responsibilities shaped by your tax classification, payroll, and sales activities. Setting up a compliance calendar and understanding each obligation from day one is the best way to prevent penalties and keep your business in good standing.

Keeping track of federal deadlines, quarterly estimates, and constantly shifting state tax requirements is a significant challenge. Instead of spending hours digging up the right forms and rules, our platform, Feather AI, provides busy tax professionals with instant, citation-backed answers. It’s a powerful tool for getting accurate guidance on filing requirements fast, so you can focus on advising clients instead of doing manual research.