Pre-launch review: paid leave, workers' compensation, state return dates, Delaware's $400 tax and the $2,000 1099 threshold
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. Corrections: Delaware's LLC and partnership tax is $400 from the June 1, 2027 payment (House Bill 400) and a corporation formed elsewhere files Delaware's foreign report by June 30 at $250 rather than the March 1 franchise tax; the 1099-NEC threshold is $2,000 for 2026 payments; the partnership and S corporation late penalty is $255 a month; Texas's no tax due threshold is $2,650,000; Pennsylvania's charity renewal is November 15; Ohio's charity fees run on two schedules with no small charity exemption; state corporate returns fall on the state's own date in ten states (Florida May 1, New Jersey, Pennsylvania, Oregon, Alaska and Louisiana May 15, Connecticut May 1, Michigan and Iowa April 30, Hawaii April 20) and pass through returns on April 15 in Illinois (partnerships), New Jersey and Pennsylvania. Logic: California's LLC tax, fee and Form 568 apply only to LLCs taxed as partnerships or disregarded entities, with the single member return on April 15; DC's franchise tax appears once; no sales tax return is generated for Alaska, Delaware, Montana, New Hampshire or Oregon; a single member LLC with a nonresident owner sees the Form 1040-NR note instead of Schedule C.
Read your calendar again after this release: a company with employees in a paid leave state, a Delaware company formed elsewhere, or a California LLC taxed as a corporation will see lines added, moved or removed.
On the calendar
- Delaware annual LLC tax
- Delaware annual partnership tax
- Delaware foreign corporation annual report
- 1099-NEC forms to contractors and the IRS
- Federal S corporation return
- Federal partnership return
- Nonresident owner's US return, if one is owed
- Federal unemployment tax deposit
- Summary annual report to plan participants
- Texas franchise tax report and public information report
- Texas franchise tax report and public information report
- Pennsylvania charitable organization registration renewal
- Ohio charitable organization annual report
- California charity registration renewal
- California annual LLC tax
- California LLC fee estimate (California income over $250,000)
- California LLC return
- California single member LLC return
- California S corporation estimated tax and minimum franchise tax
- Massachusetts health insurance responsibility disclosure (6 or more employees)
- Ohio workers' compensation payroll true-up
- Washington workers' compensation premium report
- DC basic business license renewal
- DC personal property tax return
- Hawaii general excise tax annual return