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Estimated Tax Requirements. When you have an LLC, it is generally advisable to make quarterly tax payments. However, the IRS does not require every business to make quarterly tax payments. If you do not expect to owe taxes of $1,000 or more when you file your tax return, you do not have to make quarterly tax payments.If you did not have any tax liability for the previous year and you were a U.S. citizen or resident for the whole year, you can also avoid quarterly tax payments.ave. One of the primary reasons that people use an LLC is the pass-through taxation that it provides. Instead of having to file a business tax return, you can simply file and pay your taxes as personal taxes because all of the LLC's profits are paid out to the LLC owners (members).
Corporation. If you elect to treat the LLC as a corporation for tax purposes, you must file an annual IRS Form 1120 by the due date. The due date of the LLCs corporate tax return is the 15th day of the third month following the end of the tax year. You must choose to use either a fiscal or calendar tax year when you file the businessâs first income tax return. A calendar year requires you to report all income and expenses for the period of Jan. 1 through Dec. 31. A fiscal year is any consecutive 12-month period that ends on a date other than Dec. 31.