Compliance Tracker
Oct 2026
2026-10-15
Extended Form 1120 returns due
For calendar-year C corporations, the regular due date for Form 1120 is April 15, 2026. If you file Form 7004 to request an automatic extension by that date, the extended filing deadline is October 15, 2026.
Sep 2026
2026-09-15
Extended Form 1065 & Form 1120-S Returns Due
If you filed a valid extension (Form 7004), Forms 1065 and 1120-S must be filed by September 15, 2026 to remain in compliance.
Sep 2026
2026-09-15
Third-quarter 2026 estimated tax payment due.
The third-quarter 2026 estimated tax payment is due on September 15, 2026 for individuals and businesses required to make quarterly payments. Timely payment helps avoid underpayment penalties and interest.
Jun 2026
2026-06-15
Second-quarter 2026 estimated tax payment due.
The second-quarter 2026 estimated tax payment is due on June 15, 2026 for individuals and businesses required to make quarterly payments. Timely payment helps avoid underpayment penalties and interest.
Apr 2026
2026-04-15
Key Federal Tax Filing & Payment Deadline
- Individual tax returns (Form 1040) due.
- Deadline to file for an automatic 6-month extension (Form 4868).
- First-quarter 2026 estimated tax payment due.
- Deadline for C-Corporation returns (Form 1120).
- Last day to contribute to a traditional IRA or Roth IRA for the 2025 tax year.
Mar 2026
2026-03-16
Deadline for Partnerships (Form 1065) and S-Corporations (Form 1120-S)
If more time is needed, businesses may request a 6-month extension, moving the filing deadline to September 15 by filing Form 7004.
Mar 2026
2026-03-01
Delaware (DE) — Corporate Franchise Tax Filing & Deadline
Delaware corporations must file the Annual Franchise Tax Report and pay franchise tax by March 1 each year. Late filings are subject to penalties and interest, even if no tax is due.
Feb 2026
2026-02-20
Five most common audit red flags—and what to do to avoid them
Do you know? Taxpayers with more than $5 million in income were by far the most likely households to be audited in 2022. Certain taxpayers—business owners, the self-employed, and the wealthy—historically have been flagged for examination.
Jan 2026
2026-01-29
2026 tax filing season opens with several free filing options available
Tax Tips: The 2026 tax filing season officially kicked off this week, and the IRS is now accepting and processing federal income tax returns for the 2025 tax year. Taxpayers have several options for filing electronically, with some free options available depending on income level.
Jan 2026
2026-01-26
IRS begins accepting electronic 2025 tax returns on Jan 26, 2026.
E-filing Begins: The IRS started accepting and processing electronically filed 2025 federal tax returns on Jan. 26, 2026.
Deadline: The regular filing deadline for most taxpayers remains Wednesday, April 15, 2026.
Jan 2026
2026-01-15
Fourth-quarter 2025 estimated tax payment due
The forth-quarter 2025 estimated tax payment is due on January 15, 2026 for individuals and businesses required to make quarterly payments. Timely payment helps avoid underpayment penalties and interest.
Jan 2026
2026-01-01
Payroll Reporting Changes
Starting January 1, 2026
Beginning with tax year 2026, the IRS has updated wage reporting forms (e.g., 2026 Form W‑2) to include separate reporting of qualified overtime compensation. Under the One, Big, Beautiful Bill Act (OBBBA, Public Law 119‑21), a new federal income tax deduction was created for qualified overtime pay — meaning part of your overtime compensation can reduce your taxable income.
Jan 2026
2026-01-31
Federal — 1099 Filing Deadlines Approaching
Businesses that paid contractors, attorneys, landlords, or other reportable recipients should prepare 1099-NEC (due Jan 31) and 1099-MISC (due Mar 31, e-file). Review payments and W-9s before filing.
Jan 2026
2026-01-12
The Arizona Corporation Commission announced that its new online business filing portal, Arizona Business Connect, is on track to launch on January 12, 2026!
Take note of the following important dates:
- eCorp online turned off: Friday, January 2, 2026 at 5:00 p.m. MST.
- Corporations customers WILL NOT be able to file documents or search businesses online beginning Friday, January 2, 2026 at 5:00 p.m. MST.
- Corporations customers WILL be able to file by paper either in-person at our office in downtown Phoenix or Tucson, OR mailing or faxing paper filings. All paper documents received after January 2, 2026 at 5:00 p.m. will receive an effective date of the date it was received. The documents will not be entered into the new online filing portal until January 12, 2026, or shortly thereafter.
- Arizona Business Connect goes live on Monday, January 12, 2026 at 8:00 a.m.
Jan 2026
2026-01-12
Texas (TX) — In-person services relocation (operational change)
What changed: Texas SoS announced a temporary relocation of in-person services starting Jan 12, 2026 (to accommodate renovations).
Action: If you (or clients) use walk-in services, confirm location/office logistics before visiting; online filing remains the easiest path.
Jan 2026
2026-01-01
New Filing Requirement: New York LLC Transparency Act
According to the NY LLCTA:
- Entities formed before January 1, 2026, must file their first report on or before December 31, 2026.
- Entities that file for formation or registration on or after January 1, 2026, must submit their BOI within 30 days from the date of formation or registration.
Mar 2025
2025-03-21
FinCEN Removes Beneficial Ownership Reporting Requirements for U.S. Companies and U.S. Persons
All entities formed in the United States — including those previously classified as “domestic reporting companies” — and their beneficial owners are now exempt from beneficial ownership information (BOI) reporting requirements with FinCEN. Foreign entities that remain subject to BOI reporting have been granted additional time to comply, with most existing foreign companies required to file their reports by April 25, 2025.
Disclaimer:
The information provided on this page is for general informational purposes only and does not constitute legal, tax, or regulatory advice. While we strive to keep the content accurate and up to date, laws, filing requirements, fees, deadlines, and administrative procedures may change at any time without notice.
Users should always verify current requirements directly with the applicable Secretary of State, regulatory authority, or official government website before taking any action. CompliSure does not guarantee the completeness, accuracy, or timeliness of the information presented and assumes no responsibility for reliance on this content.