Iowa LLC annual report & franchise tax deadlines 2026-2027
Every recurring Iowa filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Biennial Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 1 of each odd-numbered year |
| State fee | $30 online / $45 paper |
| How often | biennial |
Corporation (C & S corp)
| Report | Biennial Report Confirmed on official page |
|---|---|
| Due | Jan 1 to Apr 1 of each even-numbered year |
| State fee | $60 |
| How often | biennial |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 30 (IA 1120, last day of the 4th month) |
| Partnership / S corp return | Apr 30 (IA 1065 / IA 1120S) |
| Corporate estimates | Apr 30, Jun 30, Sep 30, Dec 31 |
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 last day 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 Iowa
No active IRS disaster postponements for Iowa as of Oct 21, 2026. See all deadline changes.
Your Iowa 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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Iowa deadline FAQ
When is the Iowa LLC annual report due?
Jan 1 to Apr 1 of each odd-numbered year.
How much does the Iowa LLC annual report cost?
State fee: $30 online / $45 paper.
When is the Iowa corporation annual report due?
Jan 1 to Apr 1 of each even-numbered year. Fee: $60. S corporations file the same report as other corporations.
Does Iowa have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Iowa. Income and sales taxes may still apply.
When are Iowa business income tax returns due?
C corporations: Apr 30 (IA 1120, last day of the 4th month). Pass-through entities (partnerships, S corps): Apr 30 (IA 1065 / IA 1120S). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Iowa sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the last day of the month after the reporting period.
What happens if I miss a Iowa 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://sos.iowa.gov/businesses/business-entity-forms-and-fees
- https://revenue.iowa.gov
- https://filings.sos.iowa.gov
- https://www.legis.iowa.gov/docs/code/489.212.pdf
- https://www.legis.iowa.gov/docs/code/489.122.pdf
- https://www.legis.iowa.gov/docs/iac/chapter/721.40.pdf
- https://www.legis.iowa.gov/docs/code/489.708.pdf
- https://www.legis.iowa.gov/docs/code/489.709.pdf
- https://www.legis.iowa.gov/docs/code/489.710.pdf
- https://sos.iowa.gov/businesses/business-reinstatement
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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