📅 Compliance Calendar

Annual Business Compliance Calendar
The Full Year on One Page

A small business with no employees and no sales tax still has 7 to 10 recurring filings per year, each with its own deadline and its own penalty. Add payroll, sales tax, or multi-state and the list grows fast. Here\'s the full year, month by month.

Month by month

Calendar-year, US small business. Skip months don\'t mean nothing happens — they mean nothing federal happens. State and local deadlines vary and may land in any month. Add yours to this list.

January
  • Jan 15: Q4 estimated tax for prior year (Form 1040-ES or 1120-W).
  • Jan 31: W-2s and 1099-NEC to recipients and the IRS/SSA. Form 941 for Q4 of prior year. Form 940 (annual federal unemployment). State unemployment Q4 filing.
February
  • Feb 28: Paper 1099-MISC to IRS (if not already filed electronically).
March
  • Mar 1: Delaware corporation annual report and franchise tax.
  • Mar 15 (Mar 16 in 2026): S-Corp Form 1120-S and partnership Form 1065. K-1s to shareholders and partners. Extension via Form 7004 if needed.
  • Mar 31: Electronic 1099 filing deadline. State annual reports vary.
April
  • Apr 1: Georgia annual report.
  • Apr 15: C-Corp Form 1120. Sole prop and single-member LLC Schedule C. Q1 estimated tax payment. Q1 payroll tax deposit (if monthly depositor).
  • Apr 30: Form 941 for Q1.
May
  • May 1: Florida annual report (LLC, Corp, LP, LLLP). $400 late penalty after this date.
  • May 15: Nonprofit Form 990. Texas franchise tax and Public Information Report.
June
  • Jun 1: Delaware LLC franchise tax ($300). Maine annual report. Various state annual reports.
  • Jun 15: Q2 estimated tax payment.
  • Jun 30: Pennsylvania corporate annual report.
July
  • Jul 31: Form 941 for Q2. Many local business license renewals fall around this date.
August
  • Anniversary-month annual reports for entities formed in August (Colorado, Illinois, etc).
September
  • Sep 15: Extended partnership and S-Corp returns. Q3 estimated tax payment. C-Corp with June 30 year-end files Form 1120.
  • Sep 30: Pennsylvania LLC annual report. Florida final deadline before administrative dissolution.
October
  • Oct 15: Extended C-Corp returns. Extended sole prop and single-member LLC Schedule C returns.
  • Oct 31: Form 941 for Q3.
November
  • Nov 1: Massachusetts nonprofit annual report.
  • Open enrollment season for benefits (where applicable).
December
  • Dec 31: End of tax year for calendar-year filers. Last day for year-end equipment purchases, retirement plan contributions, charitable giving for current-year deduction.
  • Many state annual reports tied to fiscal year-end fall here.

The recurring categories to set reminders for

Some filings are date-fixed (Jan 31 W-2s, May 1 Florida annual report). Others depend on your entity, your state, your payroll, your revenue. The shortest reliable list: set one reminder per category, label it specifically, and let it repeat each cycle.

Reminder list for a typical small business

  • Federal income tax return. Annual, March 16 or April 15 depending on entity.
  • Quarterly estimated tax. Four reminders: April 15, June 15, September 15, January 15.
  • State income or franchise tax. Varies by state. Often April 15 but not always.
  • State annual or biennial report. Anniversary-based or fixed. See the state-by-state guide.
  • Sales tax filing. Monthly, quarterly, or annual depending on state and revenue.
  • Form 941 payroll tax. Quarterly. Last day of month after quarter end.
  • W-2 and 1099 issuance. Annual, January 31.
  • Local business license renewal. Annual. Date set by city or county.
  • Registered agent renewal. Annual if you use a service. Often around formation anniversary.
  • Workers comp audit and renewal. Annual, anniversary-based.

Year-end checklist (December)

Things to handle before December 31 that lose their value or become more expensive after. Set one reminder for "year-end review" on December 1 to give yourself 30 days.

Pick the deadlines, set the reminders, then stop tracking them

The point of writing this down is so you can stop holding it in your head. Pick the items that apply to your business, set a reminder for each one labeled specifically, and let the calendar take over. The deadlines by entity type page gives the federal dates. The annual report by state page gives the state dates. Return to the business filing reminders guide for the broader setup.

Set one reminder per filing. Each fires on its own schedule.

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Common questions about business compliance

What filings does a small business need to make every year?

At minimum: federal income tax return (annual), four quarterly estimated tax payments, state income or franchise tax, state annual or biennial report, and any local business license renewal. If you have employees: quarterly Form 941, annual Form 940, W-2s, and state unemployment filings. If you pay contractors: 1099-NEC and 1099-MISC.

What is the difference between monthly, quarterly, and annual filings?

Monthly filings are usually sales tax (depending on state and revenue) and payroll deposits. Quarterly filings include estimated income tax and Form 941 payroll tax. Annual filings include income tax returns, W-2s, 1099s, state annual reports, and business license renewals. The cadence depends on your entity, payroll, and revenue.

When is the deadline to issue 1099s and W-2s?

January 31. Both 1099-NEC and W-2 must be sent to recipients and filed with the IRS or SSA by January 31, 2027 for tax year 2026. 1099-MISC has a slightly later filing deadline (Feb 28 paper, March 31 electronic) but recipient copies are still due January 31.

Do I need to file sales tax even if I had no sales?

In most states, yes. Once you're registered for sales tax, you owe a zero return for any period with no taxable sales. Skipping a "no sales" return can still trigger a late-filing penalty (often $50 minimum) and eventually a revoked sales tax permit. Track it like any other recurring filing.

What's the deadline for filing Form 941 payroll taxes?

Form 941 (quarterly federal payroll tax) is due the last day of the month after each quarter ends. April 30, 2026 for Q1. July 31, 2026 for Q2. October 31, 2026 for Q3. January 31, 2027 for Q4. Payroll tax deposits themselves follow a separate semi-weekly or monthly schedule depending on your liability.

When are business license renewals due?

Local. Each city or county sets its own renewal date and fee. Some are tied to your business's license issue date, some to a fixed calendar date (often January 31, April 1, or July 1). Check directly with your city or county business license office. Local renewals are commonly missed because nobody else reminds you.

I have an LLC with no employees and no sales tax. What do I actually need to track?

You still need federal income tax (annual), four quarterly estimated payments, state annual or biennial report, state income or franchise tax, and any local business license. That's typically 7 to 10 reminders per year, all on different dates. Each one is small. Missing any one triggers a penalty.

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