Guide • Updated 2026
By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

2026 compliance calendar

Every fixed deadline covered on this site, in date order for calendar-year businesses. Dates that fall on a weekend are shown on the next business day where the agency rolls them forward. Miss one and penalties start. See the penalty guide.

DateWhatForm
Jan 15 (Thu)Q4 2025 individual estimates: federal and California1040-ES / 540-ES
Mar 1 (Sun)Delaware corporation annual report + franchise tax (file by Fri Feb 27 to be safe)DE Annual Report
Mar 16 (Mon)Partnership and S-corp returns (March 15 falls on a Sunday): federal 1065/1120-S, CA multi-member 568 and 100S, NY CT-3-S1065 / 1120-S / 568 / 100S
Apr 15 (Wed)C-corp returns (federal 1120, CA 100, NY CT-3); single-member LLC 568; CA $800 for 2026; Q1 estimates; foreign-owned LLC Form 54721120 / 100 / CT-3 / 3522 / 5472
May 1 (Fri)Florida annual report ($400 late fee from May 2); Florida F-1120Sunbiz / F-1120
May 15 (Fri)Texas franchise tax report (if over $2.65M) and PIR/OIR (everyone)05-169 or 05-158 / 05-102
Jun 1 (Mon)Delaware LLC/LP annual tax for 2025 ($300); Delaware corp estimated franchise tax (40%) if $5,000+DE e-file
Jun 15 (Mon)CA LLC fee estimate; Q2 estimates (CA: 40%); CA PTE elective tax prepayment3536 / 100-ES / 540-ES
Aug 14 (Fri)Nevada commerce tax return (fiscal year ended June 30), if Nevada revenue over $4MNV Commerce Tax Return
Sep 1 (Tue)Delaware corp estimated franchise tax (20%) if $5,000+DE e-file
Sep 15 (Tue)Extended federal 1065/1120-S; Q3 estimates (CA: 0%)1065 / 1120-S / ES
Oct 15 (Thu)Extended federal 1120 and 1040; extended CA 568 (all LLCs), 100S, and 540; extended Form 5472; extended NY CT-31120 / 568 / 5472 / CT-3
Nov 16 (Mon)Extended CA Form 100 (November 15 falls on a Sunday)FTB 100
Dec 1 (Tue)Delaware corp estimated franchise tax (20%) if $5,000+DE e-file
Dec 15 (Tue)Q4 corporate estimates: federal and California (CA: 30%)1120-W / 100-ES

Deadlines that move with your company

  • Wyoming annual report and license tax: the first day of your formation anniversary month, every year. See the anniversary guide.
  • Nevada Annual List and business license: the last day of your anniversary month.
  • California Statement of Information: within the six months ending with your anniversary month, every two years for LLCs, every year for corporations (SOI guide).
  • New California entities: first $800 by the 15th day of the 4th month after formation; Statement of Information within 90 days.
  • Payroll: Form 941 and California DE 9 each quarter (April 30, July 31, October 31, January 31); W-2s by January 31.

Two rules that apply to almost every row

Extensions move filing, not payment. Federal, California, New York, and Texas extensions all give more time to file the return but not to pay the tax; interest and late-payment penalties run from the original date. Treat Delaware's dates as fixed. When March 1 or June 1 falls on a weekend, pay by the Friday before rather than rely on a next-business-day rule.

Fiscal-year companies should translate each date using the same rule (“15th day of the 4th month after year-end”, and so on). For entity-specific dates, use the calculators or the filing packets, and sign up for deadline reminders on the home page.

Sources

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