US Taxes
LLC estimated tax safe harbor in year one
Who pays estimated tax for an LLC, the 2026 due dates, the 90% and 100% safe harbor, the no-tax-last-year exception, and what differs for C corporations.
US Taxes
These guides cover federal tax returns and their deadlines: estimated payments in the first year, contractor reporting, partnership returns, and the penalties for filing late. Each guide cites the Internal Revenue Code, IRS instructions, or an IRS revenue procedure. The guides are listed in the order the deadlines arrive during a tax year.
Read them in this order
US Taxes1099-NEC threshold 2026: $2,000 and its exceptions
For payments made in 2026, the 1099-NEC threshold is $2,000, up from $600. Who files, which payments are excluded, and the exceptions that still apply.
US TaxesForm 1065 due date and late-filing penalty by year
When Form 1065 is due, the Form 7004 cutoff, the per-partner, per-month penalty for returns due 2024 through 2027, and relief after a CP162A notice.
US Taxes1099-K threshold 2026: will your LLC get one?
Card payments have no 1099-K threshold. Payment apps and marketplaces report only over $20,000 and over 200 transactions, per platform. Here is how to tell.
US TaxesForm 5472 in year one with no revenue
A foreign-owned single-member LLC with no sales may still need to file Form 5472 in its first year. The test is a reportable transaction, not revenue.
Next step
save biz is preparing formation, tax, and bookkeeping services
The services are not open yet. Until then, we publish guides. Each guide links to the IRS or state source it is based on.