US Tax Deadlines for Non-Residents and Foreign-Owned Companies (2027 Filing Season)
Every key US tax filing date for the 2026 tax year: Form 5472, 1120, 1065, 1040-NR, FBAR, extensions, contractor forms and state deadlines, in one calendar.
The 2026 tax year closes on December 31, 2026, and the filing season for foreign-owned US companies starts soon after. Missing a date can be expensive: for a foreign-owned single-member LLC, one missed return can mean a $25,000 penalty.
Here is every date non-resident owners need for the 2027 filing season, for calendar-year taxpayers. Save it, or let us track it for you.
Federal deadline calendar (tax year 2026)
| Date | What is due | Who |
|---|---|---|
| February 1, 2027 | Form 1099-NEC to recipients and the IRS (January 31 is a Sunday) | Companies that paid a US contractor $2,000 or more in 2026 |
| March 15, 2027 | Form 1065 partnership return and partner statements | Multi-member LLCs |
| April 15, 2027 | Form 1120 corporate return | C-Corporations and LLCs taxed as corporations |
| April 15, 2027 | Form 5472 with pro forma Form 1120 | Foreign-owned single-member LLCs |
| April 15, 2027 | Form 1040-NR, if you had US wages | Non-resident individuals with wages |
| April 15, 2027 | FBAR (automatic extension to October 15) | US companies with foreign accounts over $10,000 in total |
| June 15, 2027 | Form 1040-NR, if you had no US wages | Non-resident individuals |
| September 15, 2027 | Extended partnership returns | Multi-member LLCs with an extension |
| October 15, 2027 | Extended corporate and foreign-owned LLC returns; extended 1040-NR (with wages); FBAR | Anyone with an extension |
| December 15, 2027 | Extended Form 1040-NR (no US wages) | Non-resident individuals with an extension |
Read more about each filing: Form 5472, Form 1065 with foreign partners, personal 1040-NR returns, FBAR for US companies and 1099 thresholds.
Extensions: more time to file, not to pay
Most of these returns can be extended for six months if the request is made by the original deadline. An extension gives more time to file; any tax owed is still due by the original date. A late extension request is not valid. See tax extensions explained.
Important state dates
| Date | What |
|---|---|
| March 1, 2027 | Delaware corporations: franchise tax and annual report |
| May 1, 2027 | Florida: annual report (filing window opens January 1) |
| June 1, 2027 | Delaware LLCs: $300 annual tax |
| Anniversary month | Wyoming annual report (due the first day of the month the company was formed) |
| Varies | Annual reports in other states; Arizona and New Mexico LLCs have none |
Some states also have their own income or franchise tax returns if your company has activity there. See state taxes for foreign-owned LLCs and annual requirements for a foreign-owned LLC.
The deadline that costs the most to miss
For a foreign-owned single-member LLC, the April 15 Form 5472 filing carries a penalty of $25,000 for each year it is missed or filed incomplete, even when no tax is owed and even if the LLC had no income. See the $25,000 penalty and how to avoid it.
Working back from the deadlines
| By | Do this |
|---|---|
| Mid-January 2027 | Download December statements; list contractor payments |
| Mid-February 2027 | Send documents to your preparer (partnerships: early February) |
| Early March 2027 | Review and approve partnership returns |
| Early April 2027 | Approve corporate and Form 5472 filings, or confirm an extension |
Our tax filing checklist lists exactly what to collect.
Weekend and holiday rule
When a federal deadline falls on a weekend or a US federal holiday, it moves to the next business day. The dates above already reflect this for 2027. State rules can differ slightly; we confirm exact dates each year.
Missed a previous year?
If your company missed filings for 2025 or earlier, deal with them now, before the next deadline. See missed a US tax filing? What to do.
Don't want to track this?
Our US tax filing service ($300 per year for foreign-owned LLCs) prepares and files your annual federal returns, files extensions when needed, and sends reminders on WhatsApp and email for every date that applies to you. See how our reminders work and the US tax filing service.
Book your 2026 filing early: WhatsApp us at +91 8105 199 399 or email info@ucbsolutions.com.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
