The Annual Tax Calendar for Foreign-Owned US LLCs

Running a US LLC from abroad means keeping track of multiple deadlines across the year. Here's your complete calendar.

January

January 1 — New tax year begins (for calendar-year filers)

January 15 — Q4 estimated tax payment due (if applicable)

January 31 — Form W-2 / 1099 deadline for employees and contractors

March

March 15 — Form 1065 due (Partnership/Multi-member LLC returns)

• •File Form 7004 for automatic extension to September 15
• •Schedule K-1s must be sent to partners by this date

April

April 15 — Multiple deadlines:

• •Form 1120 due (Corporation returns, including LLCs taxed as corps)
• •Form 5472 due (attached to Form 1120)
• •Form 1040 / 1040-NR due (Individual returns)
• •Q1 estimated tax payment due
• •File Form 7004 or 4868 for extensions

June

June 15 — Special deadlines:

• •Form 1040-NR due (if no wages subject to US withholding — you get an automatic 2-month extension)
• •Q2 estimated tax payment due
• •FBAR (FinCEN 114) original deadline — automatic extension to October 15

September

September 15 — Extended deadline:

• •Form 1065 extended deadline (if Form 7004 was filed)
• •Q3 estimated tax payment due

October

October 15 — Extended deadlines:

• •Form 1120 extended deadline (if Form 7004 was filed)
• •Form 1040/1040-NR extended deadline (if Form 4868 was filed)
• •FBAR extended deadline

Ongoing

Within 30 days — Update FinCEN BOI report if beneficial ownership changes

Within 90 days of formation — File initial FinCEN BOI report (2024 formations)

Within 30 days of formation — File initial FinCEN BOI report (2025+ formations)

State obligations

Don't forget state-level requirements:

• •Annual reports (varies by state — Wyoming is annually in the anniversary month)
• •State franchise tax (Delaware charges annually, due June 1)
• •State income tax (if applicable to your state of formation)

Pro tip

Set calendar reminders 30 days before each deadline. This gives you time to prepare or file for extensions.