2027 Tax Deadline Calendar for LLCs
All IRS due dates for single-member LLCs in 2027, including Form 1040 filing, quarterly estimated payments, and 1099 reporting deadlines.
A single-member LLC is a disregarded entity for tax purposes and files on Schedule C with Form 1040, just like a sole proprietor. The LLC itself does not file a separate return unless it has elected S-Corp or C-Corp taxation. You must pay self-employment tax on net earnings.
Showing 10 deadlines for LLC (Single-Member)
Next Deadline
Q4 2026 Estimated Tax Payment Due
265 days
Jan 15
January 2027
Q4 2026 Estimated Tax Payment Due
PaymentFinal quarterly estimated tax payment for 2026
February 2027
W-2 and 1099-NEC Filing Deadline
InformationEmployers must send W-2s to employees and file with SSA. 1099-NECs due to contractors and IRS. Moved from January 31 (Sunday) to the next business day.
March 2027
1099 Forms Due (Paper Filing)
InformationPaper-filed 1099-MISC, 1099-INT, 1099-DIV due to IRS (electronic deadline is March 31). Moved from February 28 (Sunday) to the next business day.
1099 Forms Due (Electronic Filing)
InformationElectronically-filed 1099-MISC, 1099-INT, 1099-DIV due to IRS
April 2027
Individual Tax Return Due
FilingForm 1040 due for individuals, including Schedule C for sole proprietors and single-member LLCs
Q1 2027 Estimated Tax Payment Due
PaymentFirst quarterly estimated tax payment for 2027
Individual/C-Corp Extension Deadline
ExtensionFile Form 4868 (individuals) or Form 7004 (C-Corps) to request 6-month extension
June 2027
Q2 2027 Estimated Tax Payment Due
PaymentSecond quarterly estimated tax payment for 2027
September 2027
Q3 2027 Estimated Tax Payment Due
PaymentThird quarterly estimated tax payment for 2027
October 2027
Extended Individual & C-Corp Returns Due
FilingExtended Form 1040 and Form 1120 returns due
Key Tax Tips for LLC (Single-Member)s
Disregarded Entity Status
Single-member LLCs are treated as disregarded entities by the IRS. Your business income goes on Schedule C with your personal Form 1040, due April 15.
Self-Employment Tax
LLC owners pay 15.3% self-employment tax on net earnings (12.4% Social Security up to $176,100 in 2026, plus 2.9% Medicare). Consider S-Corp election if profits exceed $50K-$60K.
Estimated Tax Payments
If you expect to owe $1,000 or more, make quarterly estimated payments using Form 1040-ES. Include both income tax and self-employment tax in your estimates.
2027 Quarterly Estimated Tax Schedule
| Quarter | Income Period | Payment Due |
|---|---|---|
| Q4 2026 | Sep 1 - Dec 31, 2026 | January 15, 2027 |
| Q1 2027 | Jan 1 - Mar 31, 2027 | April 15, 2027 |
| Q2 2027 | Apr 1 - May 31, 2027 | June 15, 2027 |
| Q3 2027 | Jun 1 - Aug 31, 2027 | September 15, 2027 |
| Q4 2027 | Sep 1 - Dec 31, 2027 | January 15, 2028 |
LLC (Single-Member) Tax Deadline FAQs
When does a single-member LLC file taxes in 2027?
A single-member LLC files Schedule C with Form 1040, due April 15, 2027. Since the LLC is a disregarded entity, you report business income on your personal return. You can file Form 4868 for a 6-month extension to October 15, but taxes owed are still due April 15.
Does an LLC need to make quarterly estimated tax payments?
Yes, if you expect to owe $1,000 or more in combined income and self-employment taxes. Payment dates are January 15, April 15, June 15, and September 15. Use Form 1040-ES to calculate and submit quarterly payments.
What is the difference between LLC and sole proprietor tax deadlines?
For federal tax purposes, a single-member LLC and sole proprietor have identical deadlines. Both file Schedule C with Form 1040 by April 15, and both must make quarterly estimated payments. The difference is legal liability protection, not tax treatment.
Can an LLC change its tax classification?
Yes. An LLC can elect to be taxed as an S-Corp (Form 2553) or C-Corp (Form 8832). S-Corp election changes your filing deadline to March 15. The election must be filed by March 15 of the tax year, or within 75 days of forming the LLC.
What 1099 forms does an LLC need to file?
If your LLC paid any contractor $2,000 or more, file Form 1099-NEC by February 1, 2027 (moved from January 31 due to the weekend). Other 1099 forms (1099-MISC, 1099-INT) are due March 1 (paper) or March 31 (electronic). Failure to file can result in penalties of $60-$310 per form.
Official IRS References
- IRS Publication 509: Tax Calendars
Official IRS calendar of tax deadlines
- IRS Estimated Taxes Guide
Information on quarterly estimated tax payments
- IRS: When to File
Filing deadlines and extension information
Deadlines may change due to holidays, weekends, or IRS announcements. Always verify current deadlines on IRS.gov.