Form 1065 deadline: when partnerships and multi-member LLCs file

A calendar-year partnership generally files Form 1065 by the 15th day of the third month after year-end. In 2026, March 15 falls on Sunday, so a calendar-year 2025 partnership return is due March 16, 2026. The partnership generally provides Schedule K-1 to each partner on the same timetable.

A domestic LLC with two or more members is generally classified as a partnership for federal income-tax purposes unless it elects to be treated as a corporation. That means an entity formed as an LLC under state law can still have a Form 1065 filing obligation.

Form 7004 is used to request the automatic filing extension for Form 1065. The IRS tax calendar states that the extension is six months. Partner-level estimated taxes and other payments have their own deadlines; the partnership extension does not automatically extend an owner's personal obligations.

Before tax preparation, reconcile partner contributions, distributions, guaranteed payments, loans, and ownership changes. A partnership can have perfectly reconciled bank accounts and still produce a difficult return if the capital and partner-level activity are not supported.