US Tax Deadlines for Non-Resident LLC Owners: Complete 2025 Calendar

Missing tax deadlines can result in severe penalties for non-resident LLC owners. This comprehensive guide covers every important date you need to know for 2025.

Federal Filing Deadlines

Form 1120 + Form 5472

For most foreign-owned single-member LLCs:

Tax Year	Original Deadline	Extended Deadline
Calendar Year (Jan-Dec 2024)	April 15, 2025	October 15, 2025
Fiscal Year	15th day of 4th month after year-end	6 months from original deadline

Filing an Extension

To get the automatic 6-month extension, file Form 7004 by the original deadline (April 15 for calendar-year LLCs).

Important: An extension to file is NOT an extension to pay. If you owe any tax, it's due by the original deadline.

State Deadlines

State requirements vary. Here are the most common:

Delaware

Requirement	Deadline
Annual Franchise Tax	March 1
Annual Report	March 1
Late fee begins	After March 1

Franchise tax for LLCs: $300 minimum

Wyoming

Requirement	Deadline
Annual Report	First day of anniversary month
Fee	$60

New Mexico

No annual report required for LLCs.

Florida

Requirement	Deadline
Annual Report	May 1
Fee	$138.75

Texas

Requirement	Deadline
Franchise Tax Report	May 15
No Tax Due threshold	$1,230,000 revenue

ITIN Deadlines

If you need an ITIN for your tax filing:

Situation	When to Apply
With tax return	By April 15 (or extended deadline)
Standalone application	Limited circumstances

Recommendation: Apply for ITIN at least 3-4 months before you need it, as processing takes 7-11 weeks.

FBAR Deadline

If your foreign financial accounts exceed $10,000 at any point:

Filing	Deadline	Extension
FinCEN Form 114 (FBAR)	April 15, 2025	October 15, 2025 (automatic)

Estimated Tax Deadlines

If your LLC has US-source income requiring estimated tax payments:

Quarter	Payment Due
Q1 (Jan-Mar)	April 15
Q2 (Apr-May)	June 16
Q3 (Jun-Aug)	September 15
Q4 (Sep-Dec)	January 15 (next year)

2025 Calendar at a Glance

January 2025

• January 15: Q4 2024 estimated tax due
• January 31: Forms 1099 due to recipients

February 2025

• Begin gathering tax documents
• Start ITIN application if needed

March 2025

• March 1: Delaware franchise tax and annual report due
• March 15: S-Corp and Partnership returns due

April 2025

• April 15: Form 1120 + Form 5472 due (calendar year)
• April 15: Form 7004 extension due
• April 15: Q1 estimated tax due
• April 15: FBAR due

May 2025

• May 1: Florida annual report due
• May 15: Texas franchise tax due

June 2025

• June 16: Q2 estimated tax due

September 2025

• September 15: Q3 estimated tax due
• September 15: Extended S-Corp/Partnership returns due

October 2025

• October 15: Extended Form 1120 + Form 5472 due
• October 15: Extended FBAR due

What Happens If You Miss a Deadline?

Federal Penalties

Violation	Penalty
Late Form 5472	$25,000
Late Form 1120	5% per month, up to 25%
Late payment	0.5% per month + interest

State Penalties

Vary by state but may include:

• Late fees
• Interest on unpaid amounts
• Loss of good standing
• Potential administrative dissolution

Tips for Never Missing Deadlines

1. Use a Calendar System

Set reminders at least 30 days before each deadline.

2. Gather Documents Early

Start collecting documents in January for calendar-year filings.

3. File Extensions When Needed

If you can't meet a deadline, always file an extension by the original due date.

4. Automate State Payments

Many states allow automatic payment scheduling.

5. Work with Professionals

Tax professionals track deadlines and ensure timely filing.

Creating Your Personal Deadline Calendar

For your specific LLC, track:

1. Federal Form 1120 + 5472 deadline
2. Your state's annual report deadline
3. Your state's franchise tax deadline (if applicable)
4. ITIN application timing (if needed)
5. Any estimated tax payment dates

Conclusion

Tax deadlines for non-resident LLC owners are firm, and penalties are severe. By knowing these dates and planning ahead, you can ensure your LLC stays compliant and avoid costly penalties. Start early, set reminders, and don't hesitate to file extensions when needed.