Deadline calendar

Every federal return in this guide has a due date, and every due date has an extension. This page collects them in one place for the 2027 filing season, which covers tax year 2026. The dates are for a calendar-year filer. If your LLC or your own tax year ends on another date, the due dates shift with it.

The 2027 filing season

Five filings, five due dates. Read the table top to bottom in the order the dates fall.

The FBAR is a FinCEN report, not a tax return. It is filed with FinCEN through the BSA E-Filing System, not with the IRS.

Which date comes first

Form 1065 comes first, on March 15. A multi-member LLC files its partnership return a full month before a single-member LLC files its Form 5472. That order is deliberate: the partners need their Schedule K-1 in time to file their own returns, and the K-1 can only be prepared once the partnership return is done. If your LLC is a partnership, March 15 is the date that sets the pace for everyone else.

April 15 carries the most filings: Form 5472 with its pro forma 1120, the real Form 1120, and the Form 1040-NR for a filer who received US wages subject to withholding or has a US office or place of business. The FBAR is also due April 15, but it is a FinCEN report with an automatic extension, so it never needs an extension form. June 15 is the date for a 1040-NR filer with no wages withheld.

Extensions: Form 7004 and Form 4868

Form 7004 extends the filing date for business returns: Form 5472, Form 1065 and Form 1120. It must be filed by the original due date, and it gives six months. Form 1065 moves to September 15, while Form 5472 and Form 1120 move to October 15. Form 4868 does the same for Form 1040-NR, extending the filing date by six months, to October 15 or December 15 depending on the original due date.

An extension extends the filing date, not the payment date. For Form 5472 there is usually no tax to pay, so the extension covers the filing in full. For returns that do carry tax, the tax is still due on the original date, and interest can run on a late payment even when the return itself is filed on time under an extension.

The FBAR needs no extension form at all. Its extension to October 15 is automatic. Do not file a Form 7004 or a Form 4868 for an FBAR: there is nothing to extend, because the extension is already granted.

If a deadline falls on a weekend or a holiday

If a due date falls on a weekend or a legal holiday, it moves to the next business day. That rule applies to every date on this page. The 2027 dates shown here already fall on business days: March 15, 2027 is a Monday, April 15, 2027 is a Thursday, and June 15, 2027 is a Tuesday. The rule matters most in other years, when April 15 lands on a Saturday or a Sunday and the real deadline is the Monday after.

How Form 5472 is filed

Form 5472 filed by a foreign-owned US disregarded entity cannot be e-filed. It goes by fax to 855-887-7737 or by mail to the IRS, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. Keep proof of the filing: the fax confirmation or the mailing receipt. A reporting corporation files its Form 5472 electronically with its corporate return. The other returns on this page are filed in the usual way for their form, and the FBAR is filed electronically through FinCEN's BSA E-Filing System.

Late filing

A missed Form 5472 carries a penalty of $25,000 per form per year, with a further penalty if the failure continues after an IRS notice. A late Form 1065 carries a penalty of about $260 per partner per month or part of a month, up to 12 months, for returns due in 2027 ($255 for returns due in 2026). The penalty guide explains the 5472 penalty in full, and the catch-up guide explains how to file missed years.

Start with the records

A return is only as good as the records behind it. Before the season opens, gather the LLC's EIN, the record of every reportable transaction in the year (contributions, distributions, loans), and, for a partnership, the figures each partner needs for their Schedule K-1. For a nonresident owner, gather the record of US-source income and the dates spent in the United States, since those decide whether a Form 1040-NR is owed at all.

A note on this page

This page is updated every year. The dates above are for tax year 2026, filed in 2027. If you are reading this page in a later year, the pattern is the same and the dates have moved: Form 1065 on March 15, Form 5472 and Form 1120 on April 15, Form 1040-NR on April 15 or June 15, and the FBAR on April 15 with its automatic extension to October 15.

Last reviewed: November 2026. Sources: IRS Publication 509, Tax Calendars