Resource · Compliance
U.S. Compliance Annual Calendar.
The recurring federal, state, and franchise-tax obligations that keep a U.S. entity in good standing — organised by month.
Q1 · January – March
- January: Form 1099-NEC issued to U.S. contractors by 31 January.
- March: Form 1120 (C-Corp) federal income tax return, or Form 1065 (partnership).
- March: Delaware Corporation annual report and franchise tax due 1 March.
Q2 · April – June
- April: Form 1040-NR / Form 1120 extensions if additional time required.
- April: Foreign-owned single-member LLC Form 5472 with pro-forma 1120 due 15 April.
- June: Delaware LLC annual franchise tax due 1 June.
Q3 · July – September
- Confirm state annual reports for jurisdictions where foreign-qualified.
- Confirm registered agent renewals scheduled.
- Mid-year review of estimated federal and state tax posture.
Q4 · October – December
- Confirm year-end books close scheduled with bookkeeping provider.
- Confirm W-9 and W-8BEN records current for all payees.
- December: Board consents and annual meeting documentation completed.
Dates reflect standard calendar-year filers. Fiscal-year filers and companies operating in multiple states have additional obligations. This calendar is a reference, not tax advice.