How to file a tax extension for an LLC

Which extension form does my LLC use?

Use Form 7004 if your LLC files Form 1065, 1120-S, or 1120, and Form 4868 if the LLC's income is reported on your personal Form 1040. The IRS classifies an LLC as a disregarded entity, a partnership, or a corporation, and the extension follows the return. Dates are for calendar-year filers in the 2027 filing season (tax year 2026 returns).

A single-member LLC owned by a corporation or partnership is reported on that owner's return and covered by the owner's extension. Fiscal-year LLCs count from their own year-end — see the fiscal-year guide, or get your form and dates for any year-end from the which-extension-form tool.

When is an LLC's tax extension due?

The extension is due on the original due date of the return your LLC files: Monday, March 15, 2027 for calendar-year LLCs taxed as partnerships or S corporations, and Thursday, April 15, 2027 for single-member LLCs on a 1040 and for LLCs taxed as C corporations. This covers the federal return only; state LLC fees and returns have their own deadlines.

How do I file my LLC's extension?

1. 1

   Confirm how your LLC is taxed

   Partnership, S corporation, or C corporation uses Form 7004 in the LLC's name; a single-member LLC on your personal return uses Form 4868 in your name.

2. 2

   Gather your details

   Legal LLC name, EIN (Employer Identification Number), address, and tax year for Form 7004 — or your name, SSN, and address for Form 4868 — plus an estimate of any tax owed.

3. 3

   Pay the fee

   Form 7004 is $9.95, shown before you pay, no upsells. Form 4868 can be filed free through IRS Free File.

4. 4

   We e-file with the IRS

   We transmit directly to the IRS and email you the moment your extension is accepted. Your SSN or EIN is encrypted at rest, never stored in your browser, and shown only masked after filing.

My LLC has one owner and no election — what do I file?

A single-member LLC with no election is a disregarded entity: it files no federal return of its own, and its income goes on the owner's Form 1040 (Schedule C, E, or F). The owner extends it with Form 4868, using their Social Security number rather than the LLC's EIN, and pays the estimated balance with it. See the Form 4868 page.

A disregarded entity can also be owned by another entity, such as a corporation, partnership, estate, or trust, in which case the extension follows the owner's return rather than Form 4868.

My LLC has two or more members — what do I file?

A multi-member LLC with no corporate election is generally classified as a partnership for federal income tax purposes and extends Form 1065 with Form 7004. The partnership generally does not pay federal income tax on its ordinary pass-through income; instead, the members report their distributive shares on their own returns. Members who need a K-1 to finish their own 1040 file their own Form 4868 by Thursday, April 15, 2027. See the partnership extension guide.

My LLC elected S-corporation status — what do I file?

An LLC with an accepted Form 2553 election files Form 1120-S and extends it with Form 7004. It passes income through to its owners on Schedules K-1 and usually owes no federal income tax itself. The S-corp extension guide covers the cases where the entity does owe tax.

My LLC elected C-corporation status — what do I file?

An LLC that filed Form 8832 to be taxed as a corporation, and did not go on to elect S status, files Form 1120 and extends it with Form 7004. This is the one branch where the LLC itself owes income tax: the 7004 shows its tentative (estimated) tax and balance due, and that balance is paid by Thursday, April 15, 2027. See the C-corp extension guide.

How do I know how my LLC is taxed?

Check your election history first, then last year's return, then the IRS default rules.

• Elections on file. A timely and valid Form 2553 election, once accepted by the IRS, causes an eligible LLC to be treated as an S corporation from the election's effective date. The IRS generally confirms acceptance with Notice CP261. A valid Form 8832 election choosing classification as an association taxable as a corporation generally causes the LLC to be taxed as a C corporation unless it also makes a valid S election. The IRS generally confirms acceptance of Form 8832 with Notice CP277. An LLC can file Form 2553 on its own without filing Form 8832 first.
• Last year's return can help identify how the LLC was reported: Form 1065 generally indicates partnership treatment, Form 1120-S S-corporation treatment, Form 1120 C-corporation treatment, and Schedule C, E, or F on an individual owner's Form 1040 generally indicates disregarded entity treatment. Confirm the election history if there is any uncertainty.
• Default rules. With no election, a single-member LLC is disregarded and a multi-member LLC is a partnership. One special rule applies when a qualified LLC is wholly owned by spouses as community property. Under Rev. Proc. 2002-69, the IRS will respect the spouses' treatment of the entity as either a disregarded entity or partnership for federal tax purposes.

Does the extension give my LLC more time to pay?

No. Both forms extend the filing deadline only; any tax is still due on the original date, with interest and the failure-to-pay penalty (0.5% per month, up to 25%) on the unpaid balance. The owner of a disregarded LLC pays with the 4868. Individual members of an LLC taxed as a partnership and individual shareholders of an LLC taxed as an S corporation generally report their pass-through income on their own Form 1040 returns. Extending the entity return does not extend an owner's personal return. An LLC taxed as a C corporation is responsible for its own corporate income tax, and any balance due must generally be paid by the original return due date. Form 7004 extends the filing deadline, not the payment deadline.

What happens if we miss the deadline?

Generally, once the applicable extension request deadline passes, you can no longer obtain the automatic extension. File the return as soon as possible to limit potential late-filing penalties. For an LLC taxed as a partnership or S corporation, the late-filing penalty runs per member, per month or part of a month, for up to 12 months, even with no tax due. For returns required to be filed in 2027, the penalty is $260 per partner or shareholder for each month or part of a month the return is late, for up to 12 months. For a disregarded LLC or one taxed as a C corporation, the failure-to-file penalty is 5% of the unpaid tax per month, up to 25%. See what to do if you missed the extension deadline.

How much does an LLC extension cost?

We e-file Form 7004 for a flat $9.95 — see pricing. The IRS itself charges nothing for an extension, and IRS Free File will file a personal Form 4868 at no charge; we aren't filing Form 4868 this season. If the IRS rejects your extension and we cannot get it accepted, we refund the fee. More in the cost guide.

LLC extension FAQ

Sources

• IRS: Limited liability company (LLC): how the IRS classifies an LLC by default, and the Form 8832 election
• IRS: LLC filing as a corporation or partnership: which return an LLC taxed as a partnership, C corporation or S corporation files
• IRS: Single member limited liability companies: a single-member LLC on its owner's return (Schedule C, E or F), under the owner's SSN
• Instructions for Form 2553: an S election takes effect from its effective date, with no Form 8832 needed first
• IRS: Understanding your CP261 notice: the notice confirming an accepted S election
• Instructions for Form 7004: Form 7004 in the LLC's name and EIN, by the original due date; six months; tax still due on that date
• Publication 509, Tax Calendars: the March and April due dates and the six-month extensions
• Form 4868, with its instructions (PDF): Form 4868 for the owner's personal return
• IRS: Get an extension to file your tax return: IRS Free File for a personal extension
• Instructions for Form 1065: a partnership pays no income tax of its own
• IRS: Failure to file penalty: the 5% a month late-filing penalty, and the per-member penalty for up to 12 months
• Revenue Procedure 2025-32 (PDF): the per-member amount for returns due in 2027
• IRS: Failure to pay penalty: the failure-to-pay penalty: 0.5% a month, up to 25%