Final answer:
Among the entities listed, the S corporation has an income tax filing due date of March 15th. This is because S corporations must file Form 1120S by the fifteenth day of the third month following the end of their fiscal year, which is typically March 15th for those that follow a calendar year.
Step-by-step explanation:
The question pertains to the filing deadlines for various types of business entities in the United States for income tax purposes. The specific due date mentioned is March 15, which is the deadline for certain entities such as partnerships and corporations that elect to be treated in a specific tax classification.
Sole proprietorships and single-member LLCs (Limited Liability Companies), which are disregarded entities for tax purposes, typically file their income taxes on Schedule C, which is part of the individual owner's personal tax return. The filing deadline for these entities is usually April 15th, coinciding with the personal tax filing deadline.
Multiple member LLCs that elect to be treated as a corporation for tax purposes must adhere to the corporation tax filing deadlines. If an LLC elects to be treated as a C corporation, the due date for its taxes is April 15th. However, if the LLC elects to be treated as a S corporation, the deadline is March 15th. This is because S corporations are required to file a Form 1120S by the fifteenth day of the third month following the end of their fiscal year, which for most companies corresponds with the calendar year, making March 15th the due date.
To sum up, of the options provided, it is the S corporation that has an income tax filing due date of March 15th, assuming no extensions are filed. It's important for business entities to file their income taxes on time to avoid penalties and ensure compliance with federal regulations.