Tax Filing & Returns in United States
Federal returns, prepared and filed. A C-corporation files Form 1120, due the 15th day of the 4th month after year-end — 15 April for a calendar year — with a timely Form 7004 extending the FILING, not the payment, to 15 October; the federal corporate rate is a flat 21% (IRC s.11(b), as amended in 2017, applied on Schedule J). Estimated tax is paid in four instalments (15 April, 15 June, 15 September, 15 December) via EFTPS where the corporation expects to owe $500 or more. An LLC under the default classification files Form 1065 as a partnership with Schedule K-1s to members, or is disregarded and reported on the owner's return — and a FOREIGN-owned single-member LLC still has a federal obligation: Form 5472 with a pro-forma Form 1120. Where you have US employees, Forms 941 (quarterly, withheld income tax plus Social Security and Medicare) and 940 (annual, FUTA) join the cycle. State income and franchise returns are separate and per-state.
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Year-end trial balance and financial statements
Bank and card statements for the tax year
Prior year return
Only if this is not your first filing.
Schedule of related-party transactions
Drives Form 5472 for a foreign-owned entity. Our research flags a reported $25,000 penalty for failure to file, and expressly lists the Form 5472 and pro-forma 1120 mechanics and that penalty as items to confirm on irs.gov — we do so before filing rather than asserting them.
Payroll records
Where you have US employees, for Forms 941 and 940.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Books, statements and related-party schedule collected.
Returns Prepared
Form 1120 or Form 1065 drafted, with Form 5472 where a foreign owner triggers it, plus any state returns.
Your Approval
You review and sign off before anything is transmitted.
Filed
Return transmitted and the IRS acceptance confirmation delivered. C-corporations filing 10 or more returns a year must e-file Form 1120.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Internal Revenue Service and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.