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Guide · EIN and tax3 min

The tax and filing calendar for a foreign-owned US company

Every federal and state date a foreign-owned US company may face in a year, from January's 1099s to April's Form 5472 and June's Delaware LLC tax.

Updated 17 September 2026Checked against the sources named in the text

A company's year comes down to a short list of dates, and most of them won't apply to your company. Here's the full list for a calendar-year company owned from abroad, with who each date applies to, so you can cross out the rest. The compliance calendar on every plan shows the ones that apply to you.

A calendar-year company's dates
Date
What
Who
31 January
Form 1099-NEC to each US contractor paid $2,000 or more, and to the IRS
Companies that paid US contractors
1 March
Delaware annual report and franchise tax
Delaware corporations
15 March
Form 1065 with Schedule K-1s, or Form 7004 to extend
Multi-member LLCs
15 March
Forms 1042 and 1042-S, reporting tax withheld on payments to foreign persons
Companies that withheld, for example on dividends or royalties
15 April
Form 1120, or the pro forma 1120 with Form 5472, or Form 7004 to extend
Corporations and foreign-owned single-member LLCs
15 April
First estimated tax payment
Corporations expecting to owe tax
15 April or 15 June
Form 1040-NR: 15 April if the owner had US wages with tax withheld, 15 June if not
Owners with US-taxable income
1 June
Delaware annual LLC tax, $400
Delaware LLCs
15 June
Second estimated tax payment
Corporations expecting to owe tax
15 September
Extended Form 1065; third estimated tax payment
Multi-member LLCs on extension; corporations
15 October
Extended Form 1120, or pro forma 1120 with Form 5472
Companies that filed Form 7004 in April
15 December
Fourth estimated tax payment
Corporations expecting to owe tax
First day of the month you formed in
Wyoming annual report, $60 for most companies
Wyoming companies
Set by each state
Sales tax returns, monthly, quarterly or yearly
Companies registered for sales tax

An owner with US-taxable income may also have to make estimated tax payments of their own during the year.

For most foreign-owned single-member LLCs

Two dates: Wyoming's annual report on the first day of the month you formed in, and Form 5472 with the pro forma 1120 by 15 April. Add 31 January if you paid US contractors by bank transfer or cheque. The rest of the list is for other kinds of company, or for owners with US-taxable income, which a company run from abroad with no US presence doesn't usually create.

Extensions

Form 7004, filed by the original due date, gives a business six more months to file: to 15 September for Form 1065, and to 15 October for Form 1120 or the pro forma 1120 with Form 5472. It extends the time to file, not the time to pay, so any tax owed is still due on the original date. Plenty of LLCs whose books aren't ready by spring file the extension and send the return in the autumn.

Fiscal years

Almost every small company uses the calendar year, and the dates above assume it. A corporation can choose a different year end, and its Form 1120 is then due on the 15th day of the fourth month after it. A foreign-owned single-member LLC uses its owner's tax year for US filings or, if the owner has none, the calendar year.

Questions

The questions this guide gets asked.

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By 15 April for a calendar-year company, with the pro forma Form 1120. Filing Form 7004 by 15 April extends it to 15 October.

On the first day of the month the company was formed in, every year.

By 1 June each year. Delaware corporations file an annual report and pay franchise tax by 1 March instead.

No. Form 7004 gives you six more months to file, but any tax owed is still due on the original date.

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