Business Formation Compliance Calendar: Deadlines & Filing Dates

Published 2026-08-05 · By Lovie Research Team

# 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

StateLLC Due DateCorp Due DateFiling FeeLate Penalty
AlabamaApril 15April 15$0$100
AlaskaJanuary 2 (biennial)January 2$100$37.50
ArizonaAnniversary monthAnniversary month$0$0 (but dissolution risk)
CaliforniaAnniversary monthAnniversary month$20-25$250
ColoradoAnniversary monthAnniversary month$10$50
DelawareJune 1 (LLC: none)March 1$50 (corp)$200 + 1.5%/month
FloridaMay 1May 1$138.75$400
GeorgiaApril 1April 1$50$25 + dissolution
IllinoisAnniversary monthAnniversary month$75$100
NevadaAnniversary monthAnniversary month$150$75 + revocation
New YorkAnniversary (biennial)Anniversary (biennial)$9None (but dissolution)
TexasMay 15 (franchise tax)May 15 (franchise tax)$0Forfeiture
WyomingAnniversary monthAnniversary month$60$0 (2-month grace)

Franchise Tax Payment Schedule

StateDue DateMinimum TaxCalculation BasisExtension Available?
CaliforniaApril 15$800Net incomeYes (6 months)
Delaware (Corp)March 1$175Authorized shares or assumed parNo
Delaware (LLC)June 1$300Flat feeNo
IllinoisMarch 15$25Paid-in capitalYes (7 months)
MassachusettsMarch 15$456Net income or tangible propertyYes (6 months)
New YorkMarch 15$25Capital base or fixed dollar minimumYes (6 months)
TennesseeApril 15$300Net worth or tangible propertyYes (6 months)
TexasMay 15$0 (under $2.47M)Total revenue (margin tax)Yes (6 months)

Q1 Compliance Calendar (January - March)

DateObligationStates AffectedEntity Types
January 2Biennial report dueAlaskaLLC + Corp
January 15Q4 estimated tax paymentFederal + all income tax statesAll
January 31W-2 and 1099 filing deadlineFederalEmployers
February 1Business license renewalsMultiple municipalitiesAll
March 1Annual franchise tax reportDelaware (Corps)C-Corp
March 15S-Corp/Partnership tax return (Form 1065/1120-S)FederalS-Corp, Partnership
March 15Franchise tax dueIllinois, Massachusetts, New YorkAll

Q2 Compliance Calendar (April - June)

DateObligationStates AffectedEntity Types
April 1Annual report dueGeorgiaLLC + Corp
April 15Individual/LLC tax return (Form 1040/1065)FederalLLC (pass-through)
April 15California franchise tax dueCaliforniaLLC + Corp
April 15Q1 estimated tax paymentFederal + all income tax statesAll
April 15Annual report dueAlabamaLLC + Corp
May 1Annual report dueFloridaLLC + Corp
May 15Texas franchise tax dueTexasLLC + Corp
June 1Delaware LLC franchise tax dueDelawareLLC
June 15Q2 estimated tax paymentFederal + all income tax statesAll

Q3-Q4 Critical Dates

DateObligationStates Affected
July 15Extended S-Corp/Partnership returns dueFederal
September 15Q3 estimated tax paymentFederal + all income tax states
September 15Extended S-Corp returns due (final)Federal
October 15Extended individual/LLC returns dueFederal
November 15Extended C-Corp returns dueFederal
December 31BOI 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

ConsequenceTimeline After MissingTypical CostReversible?
Late fee assessedImmediate$25-400N/A (fee is permanent)
Interest accrualMonthly1-1.5%/monthStops when paid
Loss of good standing30-60 daysCertificate required for banking/contractsYes, upon filing
Administrative dissolution60 days - 3 years$50-500 reinstatementYes, within window
Permanent dissolution3-5 years (varies)Must re-form entirelyNo

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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