Business Formation Compliance Calendar: Deadlines & Filing Dates
# Business Formation Compliance Calendar: Deadlines & Filing Dates
Missing a compliance deadline is the most common reason businesses lose their good standing status — and the penalties compound quickly. This calendar consolidates every critical filing deadline across all 50 states so founders can plan ahead and avoid costly late fees, penalties, or administrative dissolution.
Annual Report Due Dates by State
| State | LLC Due Date | Corp Due Date | Filing Fee | Late Penalty |
|---|---|---|---|---|
| Alabama | April 15 | April 15 | $0 | $100 |
| Alaska | January 2 (biennial) | January 2 | $100 | $37.50 |
| Arizona | Anniversary month | Anniversary month | $0 | $0 (but dissolution risk) |
| California | Anniversary month | Anniversary month | $20-25 | $250 |
| Colorado | Anniversary month | Anniversary month | $10 | $50 |
| Delaware | June 1 (LLC: none) | March 1 | $50 (corp) | $200 + 1.5%/month |
| Florida | May 1 | May 1 | $138.75 | $400 |
| Georgia | April 1 | April 1 | $50 | $25 + dissolution |
| Illinois | Anniversary month | Anniversary month | $75 | $100 |
| Nevada | Anniversary month | Anniversary month | $150 | $75 + revocation |
| New York | Anniversary (biennial) | Anniversary (biennial) | $9 | None (but dissolution) |
| Texas | May 15 (franchise tax) | May 15 (franchise tax) | $0 | Forfeiture |
| Wyoming | Anniversary month | Anniversary month | $60 | $0 (2-month grace) |
Franchise Tax Payment Schedule
| State | Due Date | Minimum Tax | Calculation Basis | Extension Available? |
|---|---|---|---|---|
| California | April 15 | $800 | Net income | Yes (6 months) |
| Delaware (Corp) | March 1 | $175 | Authorized shares or assumed par | No |
| Delaware (LLC) | June 1 | $300 | Flat fee | No |
| Illinois | March 15 | $25 | Paid-in capital | Yes (7 months) |
| Massachusetts | March 15 | $456 | Net income or tangible property | Yes (6 months) |
| New York | March 15 | $25 | Capital base or fixed dollar minimum | Yes (6 months) |
| Tennessee | April 15 | $300 | Net worth or tangible property | Yes (6 months) |
| Texas | May 15 | $0 (under $2.47M) | Total revenue (margin tax) | Yes (6 months) |
Q1 Compliance Calendar (January - March)
| Date | Obligation | States Affected | Entity Types |
|---|---|---|---|
| January 2 | Biennial report due | Alaska | LLC + Corp |
| January 15 | Q4 estimated tax payment | Federal + all income tax states | All |
| January 31 | W-2 and 1099 filing deadline | Federal | Employers |
| February 1 | Business license renewals | Multiple municipalities | All |
| March 1 | Annual franchise tax report | Delaware (Corps) | C-Corp |
| March 15 | S-Corp/Partnership tax return (Form 1065/1120-S) | Federal | S-Corp, Partnership |
| March 15 | Franchise tax due | Illinois, Massachusetts, New York | All |
Q2 Compliance Calendar (April - June)
| Date | Obligation | States Affected | Entity Types |
|---|---|---|---|
| April 1 | Annual report due | Georgia | LLC + Corp |
| April 15 | Individual/LLC tax return (Form 1040/1065) | Federal | LLC (pass-through) |
| April 15 | California franchise tax due | California | LLC + Corp |
| April 15 | Q1 estimated tax payment | Federal + all income tax states | All |
| April 15 | Annual report due | Alabama | LLC + Corp |
| May 1 | Annual report due | Florida | LLC + Corp |
| May 15 | Texas franchise tax due | Texas | LLC + Corp |
| June 1 | Delaware LLC franchise tax due | Delaware | LLC |
| June 15 | Q2 estimated tax payment | Federal + all income tax states | All |
Q3-Q4 Critical Dates
| Date | Obligation | States Affected |
|---|---|---|
| July 15 | Extended S-Corp/Partnership returns due | Federal |
| September 15 | Q3 estimated tax payment | Federal + all income tax states |
| September 15 | Extended S-Corp returns due (final) | Federal |
| October 15 | Extended individual/LLC returns due | Federal |
| November 15 | Extended C-Corp returns due | Federal |
| December 31 | BOI report deadline (new entities) | Federal (FinCEN) |
Anniversary-Based States: How to Track
Fourteen states use the formation anniversary date rather than a fixed calendar date for annual report deadlines. This means your specific due date depends on when you filed your Articles of Organization.
States using anniversary-based deadlines: Arizona, California, Colorado, Illinois, Indiana, Michigan, Minnesota, Nevada, North Carolina, Oregon, South Carolina, Virginia, Washington, Wyoming.
For these states, set a reminder 60 days before your formation anniversary to prepare and file your annual report. Most states provide a filing window of 30-90 days before the due date.
The Cost of Missing Deadlines
| Consequence | Timeline After Missing | Typical Cost | Reversible? |
|---|---|---|---|
| Late fee assessed | Immediate | $25-400 | N/A (fee is permanent) |
| Interest accrual | Monthly | 1-1.5%/month | Stops when paid |
| Loss of good standing | 30-60 days | Certificate required for banking/contracts | Yes, upon filing |
| Administrative dissolution | 60 days - 3 years | $50-500 reinstatement | Yes, within window |
| Permanent dissolution | 3-5 years (varies) | Must re-form entirely | No |
The most dangerous consequence is not the financial penalty but the loss of liability protection. A dissolved entity no longer shields its owners from personal liability — meaning any claims arising during the dissolution period can reach personal assets.
You can never miss a deadline with Lovie managed formation — our compliance management service sends proactive reminders 90, 60, and 30 days before every deadline, and can auto-file annual reports on your behalf.
Further Reading
- file annual report — detailed walkthrough
- everything you need to know about maryland annual report
- complete business name availability resource
Frequently Asked Questions
What is the single most important compliance deadline for a new LLC?
For most states, the annual report deadline is the most critical recurring obligation. Missing it triggers late fees and can lead to administrative dissolution. For California LLCs, the $800 franchise tax (due April 15) is equally critical — failure to pay results in penalties plus interest that compounds monthly.
Do I need to file anything in the first year after formation?
Yes. Most states require an initial report within 30-90 days of formation (separate from the annual report). Additionally, you must file your FinCEN Beneficial Ownership Information report within 90 days of formation. Federal tax elections (like S-Corp status via Form 2553) must be filed within 75 days of formation to be effective for the first tax year.
Can I get an extension on my annual report deadline?
Most states do not offer extensions for annual reports — the deadline is fixed. However, franchise tax payments (which are separate from annual reports in some states) often allow 6-month extensions with proper filing. The safest approach is to file early rather than relying on extensions.
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Deadline data compiled from state Secretary of State offices and IRS Publication 509. Additional guidance from USA.gov Official Business Registration Guide. Updated August 2026.
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