US Tax Deadline Calendar
Pick your entity and see every federal deadline, extension, and penalty
This calendar shows the federal filing deadlines for your entity type, including Form 1120 with Form 5472 for foreign-owned companies, Form 1065 and 1120-S for partnerships and S-corps, Form 1040-NR for nonresidents, and the FBAR. Dates already account for the IRS business-day rule, and you can download them straight into your own calendar.
Form 1120 + Form 5472
past due
A single-member (disregarded) US LLC wholly owned by a non-US person files a pro-forma Form 1120 with Form 5472 for reportable transactions with the foreign owner.
Due dateApril 15, 2026
ExtensionForm 7004 to 2026-10-15
Penalty$25,000 per Form 5472 not filed, per year: the single most expensive miss for a foreign-owned LLC.
Quarterly estimated taxes (2026)
Self-employed individuals and owners without withholding generally also pay quarterly estimates:
Q1
2026-04-15
Q2
2026-06-15
Q3
2026-09-15
Q4
2027-01-15
FinCEN BOI report
Companies FORMED IN THE US are exempt from the federal BOI report under the FinCEN interim final rule (March 2025). A FOREIGN-FORMED company registered to do business in a US state generally must still file, and New York adds its own LLC disclosure from 2026. The rule is interim; a final rule could change it.
State filings are separate: for example, a California LLC or corporation owes the $800 minimum franchise tax annually.
Dates already roll to the next business day when a statutory deadline lands on a weekend or federal/DC holiday (IRC 7503).
Add the 2026 deadlines to your calendar (.ics)Get deadline reminders by email
Join the list and we will nudge you before each federal deadline.