Illinois LLC annual report & franchise tax deadlines 2026-2027
Every recurring Illinois filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report (LLC-50.1) Not confirmed — verify |
|---|---|
| Due | Before the first day of the anniversary month (may file in the 60 days before) |
| State fee | $75 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report (BCA 14.05) + franchise tax Not confirmed — verify |
|---|---|
| Due | Before the first day of the anniversary month |
| State fee | $75 + franchise tax on paid-in capital (first $10,000 of liability exempt from 2025) |
| How often | annual |
Franchise & entity-level taxes
| Annual franchise tax corp, s corp | Paid with the annual report Computed on paid-in capital allocated to Illinois General pattern — verify |
|---|
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (IL-1120) |
| Partnership / S corp return | Apr 15 (IL-1065 / IL-1120-ST) — verify |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
| Note | Pass-through entities also pay Personal Property Replacement Income Tax. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Illinois
No active IRS disaster postponements for Illinois as of Oct 21, 2026. See all deadline changes.
Your Illinois calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Illinois deadline FAQ
When is the Illinois LLC annual report due?
Before the first day of the anniversary month (may file in the 60 days before).
How much does the Illinois LLC annual report cost?
State fee: $75.
When is the Illinois corporation annual report due?
Before the first day of the anniversary month. Fee: $75 + franchise tax on paid-in capital (first $10,000 of liability exempt from 2025). S corporations file the same report as other corporations.
Does Illinois have a franchise tax or annual LLC tax?
Yes — Annual franchise tax: Paid with the annual report (Computed on paid-in capital allocated to Illinois).
When are Illinois business income tax returns due?
C corporations: Apr 15 (IL-1120). Pass-through entities (partnerships, S corps): Apr 15 (IL-1065 / IL-1120-ST) — verify. Pass-through entities also pay Personal Property Replacement Income Tax. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Illinois sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Illinois deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.ilsos.gov/departments/business-services/annual-reports/llc-instructions.html
- https://tax.illinois.gov
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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