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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).
Disregarded Entity. If you are the sole member of the LLC, the business entity is disregarded for tax purposes. Disregarding the LLC requires you to include all income and expenses of the business on a personal tax return. Therefore, the due date of the return is the same day the Form 1040 is due.All individuals must file the tax return and pay all taxes that relate to the LLC by April 15 each year.he LLC must file IRS Form 1065 by the 15th day of the fourth month after the tax year ends. For example, if one of the rules requires the LLC to use a tax year of June 1 through May 31, you must file the 1065 and pay all taxes in full by Sept. 15 of each year.