US LLC Compliance Calendar for Non-Residents

Published 3 September 2026 · Reviewed by Ashfaq Khattak, US Tax Consultant

Every deadline a non-resident-owned US LLC has to meet, federal and state, in one place — with what happens if you miss it. Most of these are missed not because they are hard but because nobody told the owner they existed, and because the reminders are posted to an address on another continent.

Dates below are for a calendar-year filer. When a due date falls on a Saturday, Sunday or federal holiday it moves to the next business day, so check the exact date in the year you are filing rather than relying on the day of the month.

Federal deadlines

When	What	Who files it	If you miss it
15 March	Form 1065 and a Schedule K-1 to each member	Multi-member LLCs	Penalties accrue per partner, per month
15 April	Pro-forma Form 1120 with Form 5472 attached	Foreign-owned single-member LLCs	$25,000 per form, per year, applied automatically
15 April	Form 1040-NR	Individuals with US-taxable income	Late-filing and late-payment penalties, plus interest
By the original due date	Form 7004, for an automatic extension of the 1065 or 1120	Anyone who needs longer	Filed late, it does nothing — the extension must be in on time
15 September	Extended Form 1065	Multi-member LLCs that filed Form 7004	The extension is exhausted; penalties resume
15 October	Extended Form 1120 with Form 5472	Single-member LLCs that filed Form 7004	The extension is exhausted; the $25,000 exposure returns
Within the required window	BOI report to FinCEN, and an update whenever beneficial ownership details change	Reporting companies	Civil penalties that accrue, and potential criminal liability for wilful failure

An extension extends the time to file, not the time to pay. If tax is owed it is still due on the original date, and interest runs from then.

The IRS publishes its own tax calendar as Publication 509, linked at the foot of this page. Use it to confirm the exact date in your filing year.

State deadlines, for the eight states we form in most

State	What	When	If you miss it
Wyoming	Annual report	First day of your formation anniversary month — different for every company	Loss of good standing, then administrative dissolution
Delaware	Flat annual LLC tax, $300	1 June	Penalty and interest, accruing on a dormant company as on a trading one
Florida	Annual report, online only	1 May	$400 automatic late fee that cannot be waived; dissolution after the fourth Friday of September
Texas	Franchise tax report — due even when no tax is owed	Set by the Comptroller	Forfeiture of the right to do business in the state
New Mexico	Nothing. No annual or biennial report	—	Not applicable — but the registered agent still has to be renewed
Nevada	Annual list and state business licence renewal — two filings	Anniversary month	Late fees, then default
California	$800 minimum franchise tax and Form 568	Set by the Franchise Tax Board	Penalties and interest; the liability accrues whether or not you file
New York	Biennial Statement — every two years, not every year	Anniversary month, every second year	Past-due status, which surfaces when you need a certificate of good standing

Two of these are the ones that actually catch people. Wyoming and Nevada key off your own anniversary month, so there is no date you can look up and memorise. And New York is every two years, which is comfortably long enough to forget.

The one-off deadlines at the start

BOI report after formation, to FinCEN. Not to the state.
New York publication — six consecutive weeks in two county-designated newspapers, then a certificate of publication, within the statutory window. Missing it can suspend the LLC’s authority to do business.
Nevada initial list and state business licence, due with formation rather than a year later.
Your first Form 5472, in the year of formation. Paying the state filing fee from your personal card is itself a reportable transaction, which is why a company that never traded still files.

How to not miss any of them

Write down your formation date. In Wyoming and Nevada it is the deadline.
Put the dates in a calendar you actually read, with a reminder a month ahead — not a week, because documents take longer than you think to gather from another timezone.
Use an address that reaches you. The IRS and the states write letters; they do not email. A notice that arrives a month late is a notice you did not get.
Keep the registered agent renewed. An agent lapsing is the single most common first domino: state notices stop arriving, the annual report is missed, and the company is dissolved.
File the extension early if you are going to need it. Form 7004 is worthless filed late.

Or have somebody track it for you, which is what our annual compliance service is. Either is fine. Doing neither is how a $60 report becomes a dissolved company.

Frequently asked questions

When is Form 5472 due for a foreign-owned LLC?

For a calendar-year filer, 15 April, filed as an attachment to a pro-forma Form 1120. Form 7004 gives an automatic extension to 15 October, but it has to be filed by the original due date to be worth anything. The penalty for missing the 5472 starts at $25,000 per form, per year.

When is a multi-member LLC return due?

Form 1065 is due 15 March for a calendar-year filer, with Schedule K-1s to each member, extendable to 15 September with Form 7004. Penalties on a late 1065 accrue per partner, per month.

Which state deadlines are missed most often?

Wyoming and Nevada, because they key off your own formation anniversary month rather than a fixed statewide date, so there is nothing to look up and memorise. And New York, whose Biennial Statement is every two years — long enough to forget entirely.

Does an extension give me more time to pay?

No. An extension extends the time to file, not the time to pay. If tax is owed it is still due on the original date and interest runs from then.

Official sources

Rules, forms and fees on this page come from the following official sources, each checked on 2026-09-03. Government fees and deadlines change; confirm the current figure on the agency's own page before you file.