Your company's year, month by month
The federal and state dates a foreign-owned LLC or a C-Corp works to, in one calendar. With Full Compliance, or C-Corp Full Compliance for a C-Corp, we prepare and file them for you and ask for what we need well before each one.
Dates are for a calendar tax year.
Twelve months, a handful of dates
Most months ask nothing of you. These are the ones that do.
- Jan
- Feb
- Mar
- Apr
- May
- Jun
- Jul
- Aug
- Sep
- Oct
- Nov
- Dec
The Wyoming annual report is due on the first day of the month your company was formed, so its place in the year is different for every company.
An LLC's year
A single-member LLC whose one owner is not a US person (not a US citizen or resident), on a calendar year.
- April 15Form 5472 with a pro-forma Form 1120For any year with reportable transactions, even with no revenue. Prepared and filed with Full Compliance, or as a separate filing.Deadlines guide
- June 1Delaware annual LLC taxDelaware LLCs pay $400 to the state. The state compliance filing is part of Full Compliance.Delaware guide
- October 15Extended Form 5472 and pro-forma Form 1120When Form 7004 was filed by April 15. The extension moves the filing date, not any payment.Tax filing
- Your formation monthWyoming annual reportWyoming LLCs, on the first day of that month. From $60, paid to the state; the state compliance filing is part of Full Compliance.Annual report guide
A C-Corp's year
A corporation on a calendar year with a foreign owner.
- March 1Delaware annual report and franchise taxDelaware corporations, from $225 paid to the state. The state compliance filing is part of C‑Corp Full Compliance.State costs
- April 15Form 1120, with Form 5472 for each foreign related partyThe corporate federal return. Prepared and filed with C‑Corp Full Compliance, or as a separate filing.Tax filing
- October 15Extended Form 1120When Form 7004 was filed by April 15. Any tax owed was still due on the original date.Tax deadlines
- Your formation monthWyoming annual reportWyoming corporations, on the first day of that month. From $60, paid to the state.Annual report guide
A multi-member LLC?
An LLC with two or more members, taxed as a partnership, files Form 1065 with a Schedule K-1 for each member by March 15, or September 15 with an extension.
How the dates behave
Extensions move the filing date
Form 7004 gives six more months to file. It does not extend the time to pay any tax owed.
Weekends and holidays
When a federal due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day.
A different fiscal year
The federal return is due on the fifteenth day of the fourth month after the tax year ends; Form 1065 uses the fifteenth day of the third month. Tell us if your year is not the calendar year.
Missed a date?
It happens, and it can be put right. Contact us before you file so we can confirm the right path for your case.
Dates follow the IRS instructions for Forms 5472, 1120, 1065 and 7004, IRS Publication 509, the Wyoming Secretary of State and the Delaware Division of Corporations.
Dates and filings
Does my LLC have to file if it earned nothing?
Possibly. A foreign-owned single-member LLC files Form 5472 for any year with reportable transactions, including money you put in or took out. No revenue does not by itself remove the requirement.
What if I already missed the deadline?
Tell us before you do anything else. We can still prepare the filing and, where relevant, help you request penalty relief. Contact us with the tax year and your situation.
What do I need to do every year to keep the LLC in good standing?
Keep a registered agent, file the state's annual report or pay its annual tax, and file the federal return your ownership and classification require. A foreign-owned single-member LLC files Form 5472 with a pro-forma Form 1120 for any year with reportable transactions, even with no revenue. Full Compliance covers the state compliance filing and the federal filing; Essentials covers the registered agent only.
Let us keep the calendar
With Full Compliance, or C-Corp Full Compliance for a C-Corp, the federal filing, the state compliance filing and your books are prepared for you, each on its date.
Government fees are paid to the state and are always additional.