# US business forms and filings Canonical: https://finbryn.com/us/forms What each US business form is, who files it, when it is due and who signs it, each checked against the agency's own pages and dated. Use the filing calendar for the next dates. ## Payroll - [Form 940: Form 940: Employer's Annual Federal Unemployment (FUTA) Tax Return](https://finbryn.com/us/forms/form-940). Employers that paid wages of $1,500 or more in any calendar quarter of the current or prior year, or had at least one employee in 20 or more different weeks of either year. Next due: February 1, 2027. - [Form 941: Form 941: Employer's Quarterly Federal Tax Return](https://finbryn.com/us/forms/form-941). Employers that pay wages subject to federal income tax withholding or to Social Security and Medicare tax. Next due: November 2, 2026. - [Form W-2 and W-3: Form W-2 and W-3: Wage and Tax Statement and Transmittal](https://finbryn.com/us/forms/form-w-2). Employers that pay wages to employees. Anyone who files Forms W-2 also files one Form W-3 to transmit them to the SSA. Next due: February 1, 2027. ## Income tax by entity - [Form 1065: Form 1065: U.S. Return of Partnership Income](https://finbryn.com/us/forms/form-1065). A domestic partnership, including an LLC classified as a partnership (the default for a domestic LLC with two or more members), unless it neither receives income nor incurs any deductible or creditable expenditure. Some foreign partnerships with US-source or effectively connected income also file. Next due: March 15, 2027. - [Form 1120: Form 1120: U.S. Corporation Income Tax Return](https://finbryn.com/us/forms/form-1120). A domestic corporation, unless it is exempt under section 501 or files a special return; a domestic entity that elected corporate treatment on Form 8832; and a foreign-owned US disregarded entity, which files a pro forma Form 1120 with Form 5472. Next due: April 15, 2027. - [Form 1120-S: Form 1120-S: S Corporation Income Tax Return](https://finbryn.com/us/forms/form-1120-s). A domestic corporation or other entity that elected S corporation status on Form 2553, where the IRS accepted the election and it remains in effect. Next due: March 15, 2027. - [Form 2553: Form 2553: Election by a Small Business Corporation](https://finbryn.com/us/forms/form-2553). A domestic corporation, or a domestic entity eligible to elect corporate treatment such as an LLC, that meets the S corporation tests: no more than 100 shareholders, only eligible shareholders, no nonresident alien shareholders, one class of stock and a permitted tax year. Next due: March 15, 2027. - [Form 7004: Form 7004: Application for Automatic Extension of Time to File](https://finbryn.com/us/forms/form-7004). An entity that needs more time to file one of the returns listed on line 1 of the form, including Form 1065, Form 1120, Form 1120-S, Form 1041 and Form 1120-F. A separate Form 7004 is filed for each return. - [Form 8832: Form 8832: Entity Classification Election](https://finbryn.com/us/forms/form-8832). An eligible entity, such as an LLC, that elects to be classified as a corporation, a partnership or a disregarded entity, or changes its current classification. Not for an entity that will use its default classification, is tax-exempt under section 501(a), is a REIT, or is electing S status on Form 2553. - [Form Form 15620 (83(b) election): 83(b) Election: Form 15620 and the 30-Day Deadline](https://finbryn.com/us/forms/form-83-b). The person who performs services and receives substantially nonvested property, such as restricted stock, in connection with them, whether an employee or an independent contractor. The election is optional, and it cannot be made for a stock option. - [Form Schedule K-1 (Form 1065 and Form 1120-S): Schedule K-1 (Form 1065 and 1120-S): Your Share of Business Income](https://finbryn.com/us/forms/schedule-k-1). A partnership or S corporation prepares a Schedule K-1 for each person who was a partner or shareholder at any time during the tax year, attaches a copy to its return and gives each owner a copy. The owner reports the amounts on the owner's own return. Next due: March 15, 2027. ## Information returns - [Form 1096: Form 1096: Annual Summary and Transmittal of U.S. Information Returns](https://finbryn.com/us/forms/form-1096). Payers that file paper Forms 1097, 1098, 1099, 3921, 3922, 5498 or W-2G with the IRS. It is not used for e-filed returns, and filers of 10 or more information returns in total must e-file. Next due: February 1, 2027. ## SEC reporting - [Form 8-K: Form 8-K: Current Report for Public Companies](https://finbryn.com/us/forms/form-8-k). Registrants subject to the Exchange Act reporting rules, when an event listed in the form's Items occurs, and registrants that choose to use the form for Regulation FD disclosure. - [Form 10-K: Form 10-K: Annual Report for Public Companies](https://finbryn.com/us/forms/form-10-k). Companies required to file annual reports under Section 13 or 15(d) of the Exchange Act for which no other form is prescribed, including transition reports when the fiscal year end changes. - [Form 10-Q: Form 10-Q: Quarterly Report for Public Companies](https://finbryn.com/us/forms/form-10-q). Companies required to report under Section 13 or 15(d) of the Exchange Act, for each of the first three fiscal quarters of the fiscal year. No report is filed for the fourth quarter. [See every date on the filing calendar](https://finbryn.com/us/forms/calendar) This library is general information only, not tax or legal advice for your situation. ## Contact - Phone: +1 (312) 313-7376 - Email: hello@finbryn.com - Booking page: https://finbryn.com/us/book