Form hub • IRS • Updated 2026
IRS 1065: Partnership Return (Multi-Member LLCs)
Federal information return for multi-member LLCs due March 15. Income passes to members via Schedule K-1.
Quick answers
- What is IRS 1065 and when is it due?
- Federal information return for multi-member LLCs due March 15. Income passes to members via Schedule K-1. Due: March 15 (extendable to Sep 15).
Key facts
- Pairs with: California Form 568 + CA Schedule K-1 (568) per member.
- Late cost: A federal per-partner, per-month penalty (inflation-indexed, about $250) stacks on top of California’s $18/member/month.
- Single-member?: Disregarded LLCs skip 1065: Schedule C instead, plus Form 568 in California.
Deadline
March 15 (extendable to Sep 15) (IRS). Extensions extend filing where offered — never payment.
Full walkthrough
IRS 1065 is covered step by step, with worked examples, in Form 568 for multi-member LLCs. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- IRS form instructions; related guide on this site