LLC Tax Filing
LLC Tax Filing in Georgia
Single-member, multi-member, and S-Corp-electing LLCs—federal and Georgia state returns, K-1s, and annual registration handled start to finish.
Quick Answer: LLC Tax Filing
We file LLC returns in every form an LLC can take—Schedule C for single-member, Form 1065 for partnerships, Form 1120-S for LLCs electing S-Corp, plus Georgia state returns and the $50 annual registration with the Secretary of State.
- Single-member LLC (disregarded entity, Schedule C)
- Multi-member LLC (partnership, Form 1065 + K-1)
- LLC electing S-Corp (Form 1120-S)
- Georgia annual registration and entity maintenance
LLC Tax Deadlines at a Glance
| LLC type | Federal form | Deadline | Extension |
|---|---|---|---|
| Single-member (default) | Schedule C on 1040 | April 15 | Form 4868 (6 mo.) |
| Multi-member (partnership) | Form 1065 + K-1 | March 15 | Form 7004 (6 mo.) |
| LLC electing S-Corp | Form 1120-S + K-1 | March 15 | Form 7004 (6 mo.) |
| LLC electing C-Corp | Form 1120 | April 15 | Form 7004 (6 mo.) |
Related Services
LLC Tax FAQs
How is a single-member LLC taxed?
By default, a single-member LLC is a 'disregarded entity'—income and expenses flow to Schedule C of your personal Form 1040. No separate federal business return is filed. Georgia follows the federal treatment. You can elect corporate taxation (Form 8832) or S-Corp status (Form 2553) once the economics justify it.
How is a multi-member LLC taxed?
Multi-member LLCs default to partnership taxation. The LLC files Form 1065 federally and issues K-1s to each member. Each member reports their share of income on their personal return. Georgia files Form 700. Multi-member LLCs can also elect S-Corp or C-Corp status.
When is the LLC tax filing deadline?
Single-member LLC (Schedule C on 1040): April 15. Multi-member LLC (Form 1065): March 15. LLC taxed as S-Corp (Form 1120-S): March 15. LLC taxed as C-Corp (Form 1120): April 15. Extensions are available but don't delay payment deadlines.
When should an LLC elect S-Corp status?
Once a profitable service LLC consistently nets around $70k+, the S-Corp election can cut self-employment tax on the portion taken as distributions rather than salary. The savings must outweigh the cost of payroll, corporate bookkeeping, and a separate Form 1120-S. We run the break-even analysis before recommending the election.
Do I need to file Georgia LLC annual registration?
Yes. Georgia requires every LLC to file an annual registration with the Secretary of State between January 1 and April 1 each year. The fee is $50. This is separate from your tax return and keeps your LLC in good standing.