LLC Tax Extension: Which Form Your LLC Uses
Quick answer
It depends on how the LLC is taxed. An LLC with two or more members files Form 1065 by default and extends it with Form 7004. A one-owner LLC owned by a person reports on the owner's Form 1040, so the owner uses Form 4868.
An LLC that elected to be taxed as an S or C corporation uses Form 7004 for its corporate return.
Your LLC's extension at a glance
| Your LLC | Tax return | Extension | File it by |
|---|---|---|---|
| Two or more members, no election | Form 1065 | Form 7004, code 09 | March 15, 2027 |
| One owner who is a person, no election | Owner's Form 1040 | Form 4868 | April 15, 2027 |
| One owner that is a company, no election | The owner's return | The owner's own extension | The owner's due date |
| Elected S corporation status | Form 1120-S | Form 7004, code 25 | March 15, 2027 |
| Elected to be taxed as a corporation | Form 1120 | Form 7004, code 12 | April 15, 2027 |
How to tell how your LLC is taxed
Look at the return the LLC filed last year. That's the return you're extending.
- Default for two or more members: taxed as a partnership, unless it files Form 8832 to be treated as a corporation.
- Default for one member: disregarded as separate from its owner, so its activity goes on the owner's return. For a person, that's usually Schedule C of Form 1040. For a company, the LLC is treated as a division of it.
- Corporate election: an LLC that files Form 8832 to be taxed as a corporation files a corporate return. One that elects S corporation status files Form 1120-S.
One-owner LLCs owned by a person
There's no separate business return to extend. The owner files Form 4868 for their Form 1040, which moves it to October 15. Form 7004 can never be used for an individual return. Form 7004 vs 4868.
Multi-member LLCs
File Form 7004 with code 09 by March 15, 2027 for calendar-year 2026. The penalty for filing Form 1065 late is per member, per month, even if no tax is due. Partnership extension guide.
LLCs taxed as corporations
An LLC taxed as an S corporation uses code 25 and is due March 15, 2027. One taxed as a C corporation uses code 12 and is due April 15, 2027. S corp guide, corporate guide.
Common LLC extension mistakes
- Filing Form 7004 for a one-owner LLC that's disregarded. The owner's return is the one to extend.
- Filing Form 4868 for a multi-member LLC. It files Form 1065, so it uses Form 7004.
- Forgetting an election. If the LLC elected S or C corporation status, use that return's code and due date.
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