When Is the Tax Filing Deadline for a Single-Member LLC?

Quick Answer

• The profit and loss for a single-member LLC runs through the LLC owner’s personal tax return (Form 1040 with Schedule C).
• The due date for the single-member LLC tax return (or tax extension) is the same as personal returns: April 15, 2026. With an approved extension, the final deadline is October 15, 2026.

What Tax Form Does a Single-Member LLC File?

By default, a single member LLC is treated as a sole proprietorship for federal tax purposes. That means you generally file:

• Form 1040 (individual return)
• Schedule C (Profit or Loss from Business)
• Schedule SE (Self-Employment Tax), if applicable

If you’ve elected a different classification, your forms and due dates change:

• Elect S corporation taxation: File Form 1120-S by March 16, 2026 (March 15 falls on Sunday). Extension moves the due date to September 15, 2026. Learn more about S corp extension forms.
• Elect C corporation taxation: File Form 1120 by April 15, 2026. Extension moves the due date to October 15, 2026. See our 1120 extension form guide.

2026 Federal Deadlines at a Glance

For more filing guidance, see our tax extension resources.

Does a Single-Member LLC Pay Quarterly Taxes?

Yes—if you expect to owe $1,000 or more for the year, you generally must make quarterly estimated tax payments on your 2025 income. Due dates:

• April 15, 2025
• June 16, 2025
• September 15, 2025
• January 15, 2026

This is especially important if you’re filing business taxes for an LLC for the first time. Timely estimates help you avoid underpayment penalties. Visit our support articles for additional details.

State-Level Considerations (California Highlight)

States may have separate requirements from the IRS. For example, California imposes a franchise tax and a gross-receipts-based LLC fee. The California LLC fee due date (often referred to as the California LLC fee) is typically the 15th day of the 4th month of your fiscal year (April 15 for calendar-year LLCs). This is independent of your federal filing deadline. For more state-specific information, see our tax articles.

Common Questions

Is a single-member LLC a sole proprietorship?

By default, yes. For federal tax, a single-member LLC is disregarded and treated as a sole proprietorship, unless you elect S-corp or C-corp status.

What’s the single-member LLC tax rate?

There’s no fixed “single owner LLC tax rate.” Your net profit passes through to your individual return and is taxed at your personal rates. Self-employment tax may also apply.

How does payroll work for a single-member LLC?

Single-member LLC payroll typically applies if you hire employees or elect S-corp status and pay yourself a reasonable salary. Otherwise, owners generally take draws rather than payroll.

Do I need to give clients a W-9?

Often yes. Provide a single-member LLC W-9 (Form W-9) to clients who request your taxpayer information for 1099 reporting.

What tax form does an LLC file if it is taxed as a corporation?

For C corp status, file Form 1120 (see “form 1120 due date”). For S corp status, file Form 1120-S (see “form 1120S extension due date”).

When does the tax year end for an LLC?

Most use a calendar year ending December 31. If you’ve chosen a different fiscal tax year end date LLC, your deadlines and certain state fees may shift.

What happens if an S corporation files late?

Late filing penalties for S corporations can be significant—assessed per month, per shareholder, up to statutory limits. Filing an extension on time helps avoid late-filing penalties, but interest/late-payment penalties can still apply if tax isn’t paid by the original due date.

What are the consequences of adding a member to an LLC?

Adding a member converts the entity to a multi-member LLC (partnership by default). You’ll file Form 1065 and issue Schedule K-1s. Consider the tax consequences of adding a member to an LLC before making the change.

How do corporate estimated tax payments track entity information?

States often require an entity number on corp estimated tax payments for proper crediting. Verify your state’s specific instructions.

Penalties and Extensions

Filing an extension by April 15, 2026 moves your personal and single-member LLC filing deadline to October 15, 2026. Extensions generally avoid late-filing penalties, but not late-payment penalties. Pay any expected balance by April 15 to minimize interest and penalties. For detailed guidance, explore our support center.

Bottom Line

The single-member LLC tax due date for 2026 is April 15, 2026. File or extend by that date. If extended, your return is due by October 15, 2026. Keep up with quarterly estimates, confirm any state-specific requirements (like the California LLC fee), and choose the right tax classification for your goals. See more in our tax extension resources.