US company compliance checklist

The deadlines in this template

• Delaware annual report and franchise taxDelaware · By March 1

  Delaware corporations file the annual report and pay the franchise tax online by March 1. The minimum tax is $175 with the Authorized Shares Method or $400 with the Assumed Par Value Capital Method, plus a $50 filing fee. Late filing costs a $200 penalty plus 1.5% interest a month on the tax and penalty.

• Corporate income tax return (Form 1120)IRS · 15th day of the 4th month after year end

  C corporations file Form 1120 and pay any tax due by the 15th day of the 4th month after the tax year ends, which is April 15 for a calendar year. Form 7004 gives an automatic 6-month extension to file, but not to pay. A deadline on a weekend or holiday moves to the next business day.

• Form 1099-NEC for contractorsIRS · By January 31

  File Form 1099-NEC with the IRS and give a copy to each contractor you paid nonemployee compensation to in the previous year, by January 31, or the next business day if it falls on a weekend. Check the IRS instructions for the current reporting threshold.

• State annual reportState · Set by each state

  Most states require an annual or biennial report from companies formed or registered to do business there, with a date that depends on the state and often on the month you registered. California, for example, takes its Statement of Information in a six-month window ending in your registration month. Add one for each state you're registered in.

• Corporate estimated tax paymentsIRS · 15th of the 4th, 6th, 9th and 12th months

  Corporations that expect to owe tax pay it in installments on the 15th day of the 4th, 6th, 9th and 12th months of the tax year: April 15, June 15, September 15 and December 15 for a calendar year. Reminders repeat every 3 months, so the first one comes a month early.

• Delaware LLC annual taxDelaware · By June 1

  Delaware LLCs, LPs and GPs pay an annual tax of $400 for the previous year by June 1. There's no annual report to file. Late payment costs a $200 penalty plus 1.5% interest a month on the tax and penalty.

• Partnership or S corporation return (Form 1065 or 1120-S)IRS · 15th day of the 3rd month after year end

  Partnerships, including LLCs with more than one member taxed as partnerships, file Form 1065, and S corporations file Form 1120-S, by the 15th day of the 3rd month after the tax year ends: March 15 for a calendar year. Give each partner or shareholder their Schedule K-1 by the same date. Form 7004 gives an automatic 6-month extension.

• Form 5472 for a foreign-owned LLCIRS · With Form 1120

  A US LLC wholly owned by a foreign person and disregarded for tax files a pro forma Form 1120 with Form 5472 attached, reporting transactions with its owner, by the Form 1120 due date: April 15 for a calendar year. The penalty for not filing is $25,000. Corporations that are at least 25% foreign-owned attach Form 5472 to their own Form 1120.

• Quarterly payroll tax return (Form 941)IRS · Last day of the month after each quarter

  Employers file Form 941, reporting social security, Medicare and withheld income tax, by the last day of the month after each calendar quarter: April 30, July 31, October 31 and January 31. The reminders are on the 30th so they never fall late.

• Form W-2 and Form 940 for employeesIRS · By January 31

  Employers give each employee their Form W-2, file the W-2s with the Social Security Administration and file Form 940 for federal unemployment (FUTA) tax by January 31, or the next business day if it falls on a weekend.

• FBAR (FinCEN Form 114)FinCEN · By April 15

  If the company has a financial interest in or signature authority over foreign financial accounts worth more than $10,000 in total at any time in the year, file the FBAR with FinCEN by April 15. There's an automatic extension to October 15.

Checked items fit a Delaware C corporation. For an LLC, uncheck the annual report and Form 1120 and check the Delaware LLC tax, plus Form 1065 if it has several members or Form 5472 if it has one foreign owner.

Download this checklist

Get the next 12 months of these deadlines as a spreadsheet or a calendar file, free.

Delaware

Corporations file the annual report and franchise tax by March 1. LLCs, LPs and GPs pay a flat annual tax of $400 by June 1 and file no annual report.

Federal tax

C corporations file Form 1120 by the 15th day of the 4th month after year end and pay estimated tax in installments. Partnerships and S corporations file by the 15th day of the 3rd month. A single-member LLC owned by a foreign person files a pro forma Form 1120 with Form 5472, and companies with foreign accounts worth more than $10,000 in total file an FBAR by April 15.

Contractors and employees

Forms 1099-NEC for contractors by January 31. If you have employees, Form 941 every quarter and Forms W-2 and 940 by January 31.

Each state you're registered in

Most states want an annual or biennial report from companies formed or registered to do business there, on a date set by the state. Add one for each state with its own date.

Beneficial ownership reporting

US companies no longer file beneficial ownership (BOI) reports with FinCEN. Only companies formed under the law of another country and registered to do business in a US state still have to.

Sources

• Delaware Division of Corporations: Annual report and tax information
• Delaware Division of Corporations: LLC/LP/GP tax instructions
• IRS: Publication 509, Tax Calendars (2026)
• IRS: Instructions for Form 5472
• California Secretary of State: Statements of Information
• FinCEN: Beneficial ownership information reporting
• FinCEN: New due date for FBARs

This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.