What changed

Every change in a federal or state rule that touches a company's calendar, dated, with the source. Subscribers whose calendar is affected get each one by email. RSS

• Nonprofits join the rules pack: Form 990 family, state nonprofit reports, charitable registrationOctober 22, 2026 · Federal

  The pack now covers nonprofit corporations.

• Pre-launch review: paid leave, workers' compensation, state return dates, Delaware's $400 tax and the $2,000 1099 thresholdOctober 22, 2026 · Federal

  A review of the pack against what advisors expect on a small company's calendar added the employer programs the first pass lacked: paid family and medical leave premiums in the fourteen jurisdictions with a program (quarterly reports in Washington, Oregon, Massachusetts, Connecticut, Colorado, Delaware, Minnesota, Maine and DC, Maryland from 2027), the state fund workers' compensation filings in Ohio and Washington, the state retirement savings mandates, Massachusetts's HIRD, state corporate estimated taxes, California's minimum franchise tax, DC's business license and personal property return, Hawaii's annual general excise return and the summary annual report for retirement plans.

• FinCEN permanently exempts US formed companies from beneficial ownership reportingAugust 14, 2026 · Federal

  A final rule from the Financial Crimes Enforcement Network, effective August 14, 2026, makes permanent the March 2025 exemption of domestic companies from the Corporate Transparency Act's beneficial ownership reporting.

• New York LLC Transparency Act takes effectJanuary 1, 2026 · New York

  New York now requires LLCs formed or registered in the state to file a beneficial ownership disclosure with the Department of State, or an attestation that an exemption applies.

• Pennsylvania begins requiring annual reportsJanuary 1, 2025 · Pennsylvania

  For the first time, Pennsylvania business entities file an annual report with the Department of State: corporations by June 30, LLCs by September 30, and limited partnerships, LLPs and business trusts by December 31.

• Alabama exempts small entities from the business privilege taxJanuary 1, 2024 · Alabama

  For tax years beginning after December 31, 2023, an Alabama entity whose business privilege tax would be $100 or less owes nothing and does not file the return.

• Texas stops requiring No Tax Due franchise reportsJanuary 1, 2024 · Texas

  For reports due in 2024 and later, a Texas entity with annualized revenue under the no tax due threshold files only its Public Information Report (or Ownership Information Report) by May 15.

• Oklahoma repeals the corporate franchise taxJanuary 1, 2024 · Oklahoma

  Oklahoma's franchise tax on corporations no longer applies for tax years beginning on or after January 1, 2024.