State Individual (1040) & SMLLC Filing Requirements

2024 Tax Year Reference • All 50 States + DC • Covers: Individual income tax, SMLLC disregarded entity obligations, additional taxes, extensions, estimated payments • Click any row to expand • Always verify with state DOR — rates and forms change annually

Federal 1040 Original DueApril 15, 2025 (calendar year)
Federal Extension (Form 4868)Automatic to October 15, 2025
Federal Estimated Tax DatesApr 15 • Jun 15 • Sep 15 • Jan 15
SMLLC Federal TreatmentDisregarded entity — Schedule C on 1040; Schedule SE for SE tax
Federal SE Tax Safe Harbor100% of prior year OR 90% of current year (110% if prior year AGI >$150K)
⚠ Critical SMLLC Traps — Entity-Level Obligations That Survive Disregarded Status
CA LLC Tax + Fee: $800 minimum ALWAYS DUE + gross receipts-based fee ($900–$11,790). Form 568 required separately from CA 540.
NY IT-204-LL: Annual filing + $25–$4,500 fee based on NY source income. Even if SMLLC disregarded for income tax — this filing is still mandatory.
TX Franchise Tax: SMLLCs subject to TX Franchise/Margin Tax at same rates as corps. No TX income tax exemption from franchise obligation.
TN F&E Tax: SMLLCs subject to TN Franchise & Excise Tax. FAE 170 required. Minimum franchise $100.
NH BPT + BET: SMLLCs subject to NH Business Profits Tax AND Business Enterprise Tax. BT-EXT required. Federal 4868 does NOT extend NH.
DE Annual Report: All DE-formed LLCs owe $300 annual report fee to DE SOS by June 1 — regardless of where they operate.
WA B&O Tax: SMLLCs subject to WA B&O gross receipts tax. Filing frequency based on WA gross income level.
IL PPRT: Does NOT apply to SMLLCs taxed as individuals (only C-corps). Individual IL rate 4.95% applies.
OR CAT: SMLLCs with OR commercial activity >$1M subject to OR Corporate Activity Tax — separate from individual income tax extension.
OH CAT: SMLLCs with OH gross receipts >$150K subject to OH Commercial Activity Tax. Separate from income tax.
KY LLET: Minimum $175 LLET applies to SMLLCs in KY. Form 725 (SMLLC return) — separate from individual KY return.
NJ SMLLC: NJ requires separate SMLLC annual return (PART-200-T for extension) if SMLLC has NJ source income. Annual fee applies.
Extension: ⚠ Separate form required ⊙ Only if payment due ✓ Auto w/ federal 4868 — N/A no income tax   Income Tax F&E / Franchise Gross Receipts Business Privilege SDI / Payroll Add'l Tax
State Individual 1040 Filing Extension SMLLC Obligations Estimated Tax Schedule DOR
Disclaimer: Professional reference only. This tool does not cover local/city income taxes (NYC, Philadelphia, Columbus, PA local EIT, OH municipal taxes, etc.) or state SDI payroll taxes in detail beyond the SMLLC context. State tax laws change frequently — always verify at state DOR. SMLLC = Single-Member LLC treated as disregarded entity for federal income tax purposes. Annual report/registered agent fees to Secretary of State are separate from DOR tax obligations and are NOT covered here. • Compiled: 2024–2025 tax year.