Foreign-Owned LLC Compliance Calendar 2027, Month by Month

For a calendar-year foreign-owned single-member LLC, the main 2027 date is Thursday 15 April 2027. The pro forma Form 1120 and Form 5472 for tax year 2026 are due that day, or Form 7004 to extend them to Friday 15 October 2027. State dates depend on the formation state, and BOI reports are no longer due.

A foreign-owned LLC runs on two calendars that never talk to each other. The IRS calendar is the same in every state. The formation state's calendar is different in each one, and several states key their dates to the month the LLC was formed.

This guide lays out 2027 for both, month by month. The dates were checked against IRS and state government sources on 30 September 2026. The Instructions for Form 1120 set the corporate due date at the 15th day of the 4th month after the tax year ends, and the Instructions for Form 5472 require a foreign-owned disregarded entity to file its pro forma Form 1120, with Form 5472 attached, by that date. Missing it exposes the LLC to a $25,000 penalty under the same instructions.

To see the dates for your own LLC, including the ones tied to your formation month, use our free compliance calendar, which exports every date to your calendar app. When the federal date comes round, you can start your Form 5472 filing and we will prepare and fax the package.

What are the federal deadlines for a foreign-owned LLC in 2027?

Two dates cover almost every calendar-year LLC: 15 April 2027 and, if extended, 15 October 2027. Both fall on weekdays, so the weekend and holiday roll-over does not change either of them.

The Form 5472 instructions say the DE "must file Form 7004 by the regular due date of the return" and that "Foreign-owned U.S. DE" should be written across the top of Form 7004. The Instructions for Form 7004 state that the automatic extension period is generally 6 months. Both the return and the extension go by fax to 855-887-7737 or by mail to the IRS PIN Unit in Ogden; a foreign-owned DE cannot file Form 5472 electronically.

The LLC's tax year follows its owner. The Form 5472 instructions say a foreign-owned U.S. DE "has the same tax year used by its owner for U.S. tax filing requirements or, if none, the calendar year." An owner with no US tax filing of their own therefore has a calendar-year LLC. If your LLC uses a fiscal year, the compliance calendar tool calculates your dates.

One date is still open in 2026. If you extended your 2025 return, it is due on Thursday 15 October 2026.

What does 2027 look like month by month?

The plan below combines the federal dates, the fixed-date state items, and the preparation work that makes the April date easy. Items marked with a state apply only to LLCs formed there.

• January. Download complete 2026 statements for every LLC bank, card and payment account. Florida's annual-report window opens on 1 January, and so does Montana's.
• February. List every 2026 transfer between you and the LLC, in both directions. Convert non-dollar amounts and record which rate source you used.
• March. Prepare and sign the 2026 package, and decide whether you need an extension. New York: the IT-204-LL filing fee is due by 15 March, but only for an LLC with New York-source income, gain, loss or deduction.
• April. Thursday 15 April: file the 2026 pro forma Form 1120 and Form 5472, or Form 7004. California: the $800 annual tax for 2027 and Form 568 for 2026 are due the same day. Montana: annual report due by 15 April, with the on-time fee waived in 2027.
• May. Florida: the annual report is due by 1 May, which is a Saturday in 2027. Texas: the Public Information Report is due on Monday 17 May, because 15 May is a Saturday; an LLC above the $2,650,000 no-tax-due threshold also files its franchise tax report that day.
• June. Delaware: the $400 annual LLC tax for 2026 is due by Tuesday 1 June. California: an LLC with total California income of $250,000 or more estimates and pays its LLC fee by 15 June.
• July and August. No fixed federal dates. A good window to check the LLC's state status and registered agent.
• September. Florida: an LLC that has not delivered its annual report by 5:00 p.m. Eastern Time on the third Friday of September, 17 September 2027, can be administratively dissolved.
• October. Friday 15 October: the extended 2026 federal return is due.
• November and December. Note any loans between you and the LLC that will still be open on 31 December. Form 5472 reports loan balances, and the year-end figure is easier to capture at the time.

Which fixed 2027 state dates apply to your LLC?

The fixed dates depend entirely on the formation state. This table and the next one together cover the ten states in our LLC annual fees by state comparison.

Delaware's rate rose from $300 to $400 under House Bill 400, effective 1 January 2026, so 1 June 2027 is the first payment at the new rate. The Delaware Division of Corporations states the $400 tax, the 1 June due date and the late penalty. Texas's $2,650,000 no-tax-due threshold applies to 2026 and 2027 reports; since reports due in 2024, an entity at or below it files no franchise tax report but must still file an information report each year. The Comptroller moves a weekend due date to the next business day. Montana's Secretary of State announced the on-time fee waiver for both 2026 and 2027.

Which state dates follow your formation month?

Five of the ten states key a recurring filing to the month the LLC was formed: Wyoming, Nevada and Colorado every year, and New York and California every two years.

An LLC formed in March, for example, files in Wyoming by 1 March 2027, in Nevada by 31 March 2027, and in Colorado by 31 May 2027. If your LLC elected a different anniversary month, use that month instead.

What is no longer on the 2027 calendar?

Beneficial ownership information (BOI) reporting is off the calendar for US-formed LLCs. FinCEN issued a final rule on 11 August 2026, effective 14 August 2026, making permanent the exemption first introduced in its March 2025 interim final rule. FinCEN's page states that "U.S. companies are exempt from the Beneficial Ownership Information (BOI) reporting requirements."

Two other items never belonged on the calendar and still do not. A Delaware LLC files no annual report; the Division of Corporations states "There is no requirement to file an Annual Report." A New Mexico LLC files no annual report under the state's LLC Act.

Which 2027 items depend on your own facts?

Some filings apply only when specific facts are present, so they have no place on a generic calendar:

• FBAR. Whether the LLC must report foreign financial accounts is a separate test. Our FBAR guide for foreign-owned LLCs walks through it.
• The owner's own US return. A nonresident owner files Form 1040-NR only in particular circumstances, such as US effectively connected income. See does a foreign-owned LLC pay US tax?
• Sales tax. State sales-tax registration depends on where customers are and how much you sell there. See our sales tax nexus guide.
• California and New York conditional items. The California LLC fee and the New York IT-204-LL fee turn on income thresholds and New York-source items.

How do you build your own 2027 compliance calendar?

The steps below turn the general calendar into dates for your LLC. They take the formation facts from the state record and the rest from the tool.

1. Look up the formation date and state. Use the state's business-entity search. The formation month drives the Wyoming, Nevada, Colorado, New York and California dates.
2. Confirm the tax year. Use the calendar year unless the owner has a US tax year of their own.
3. Enter the facts into the calendar tool. Choose the state, formation date, year-end and whether you plan to extend.
4. Download the calendar file. Import the .ics file into Google Calendar, Outlook or Apple Calendar so every date arrives with a reminder.
5. Add preparation reminders. Put statement downloads in January and the finished package in March, well ahead of 15 April.
6. Decide on an extension before 15 April. If you need more time, fax Form 7004 marked "Foreign-owned U.S. DE" by the regular due date.
7. Keep every confirmation. Store fax receipts and state payment receipts in one folder per tax year.

Four LLCs, four 2027 calendars

The same federal date anchors every calendar. What changes is the state line.

The Wyoming owner has two dates six weeks apart, so both belong in one preparation window. The Texas owner owes no franchise tax and files no franchise tax report at that revenue level, but the Public Information Report is still due every year. The New Mexico owner has no state date at all, yet still has two federal dates because of the extension.

How does Form5472 Prep fit into the 2027 calendar?

We handle the federal date. We prepare the pro forma Form 1120 and Form 5472 with the Part V statement, and fax the package to the IRS Ogden PIN Unit with a timestamped transmission receipt. State reports and taxes stay with you or your registered agent. Every filing is reviewed by a qualified accountant before it is submitted.

• Standard: $149, ready in 5–7 business days
• Express: $199, within 3 business days
• Each additional past tax year: +$99
• IRS fax delivery: included

We are not a CPA firm and do not give tax advice. See pricing, or start your filing as soon as your 2026 statements are in.

Frequently asked questions

When is Form 5472 due in 2027?

For a calendar-year foreign-owned single-member LLC, the pro forma Form 1120 and Form 5472 for tax year 2026 are due on Thursday 15 April 2027. A fiscal-year LLC files by the 15th day of the fourth month after its year ends.

Can I extend the April 2027 Form 5472 deadline?

Yes. File Form 7004 by 15 April 2027, with "Foreign-owned U.S. DE" written across the top, by fax or mail to the IRS PIN Unit. The extended deadline is Friday 15 October 2027.

Do I need to file a BOI report in 2027?

No, not for a US-formed LLC. FinCEN's final rule, issued 11 August 2026 and effective 14 August 2026, permanently exempts US companies from beneficial ownership information reporting.

When is the Delaware LLC tax due in 2027?

By Tuesday 1 June 2027. It is the $400 annual tax for 2026, the first year at the rate set by House Bill 400. Late payment adds a $200 penalty plus 1.5% interest per month on tax and penalty.

Does the formation state change the federal deadline?

No. The Form 5472 due date comes from the federal rules and is the same in every state. The state only adds its own report or tax, on its own schedule.

When is the Texas report due in 2027?

On Monday 17 May 2027, because 15 May is a Saturday and the Comptroller moves a weekend due date to the next business day. An LLC at or below $2,650,000 of revenue files only the Public Information Report.

Is the Montana annual report free in 2027?

Yes, if filed by 15 April. Montana's Secretary of State waived the on-time annual report fee for 2026 and 2027. A report filed after 15 April costs $35.

---

The 2027 calendar has one fixed federal date, one optional extension date and a short list of state dates you can look up once and reuse. Put them in your calendar now with the compliance calendar tool, then start your Form 5472 filing when your 2026 statements are ready. For the federal deadline rules in more depth, see our Form 5472 deadline guide.

Educational content only; not tax or legal advice.