How the calendar is made

Obligare keeps a rules pack: every obligation as data, with its schedule, agency, form, fee, penalty, source page and a plain English explanation. A company's calendar is computed from the pack and the company's own profile. Nothing is guessed at the moment you ask; the rules were read before, and they are re-read every month.

What the pack covers

Federal filings from the IRS, the Social Security Administration, the Department of Labor, the EEOC, OSHA and FinCEN, including the Form 990 family for exempt organizations. For every state and the District of Columbia: the registration filing for corporations, LLCs, partnerships and nonprofit corporations (annual or biennial reports, franchise taxes, annual lists), charitable solicitation registration in the 37 states and the District that require it (and a line saying so in the states that do not), the state's own extras (Delaware's franchise tax and its foreign corporation report, California's LLC tax, fee and minimum franchise tax, Texas's franchise report, Tennessee's franchise and excise tax and its business tax, New Hampshire's business profits and enterprise taxes, Washington's business and occupation tax, the gross receipts taxes of Ohio, Oregon and Nevada, the two franchise taxes, the business license and the personal property return of the District of Columbia, New York's LLC fee and its Transparency Act, Massachusetts's HIRD), the state income tax returns and corporate estimates, the employer filings (unemployment insurance, withholding reconciliation where the state has one, paid family and medical leave premiums in the fourteen jurisdictions with a program, the state fund workers' compensation filings in Ohio and Washington, harassment prevention training, the state retirement savings mandates) and sales tax returns, with a line saying so in the five states that have none. The pack has 658 rules, version 2026.10.3, published 2026-10-22, and it is public at /rules/us.json.

How dates are computed

Each rule has one of ten schedule types: a fixed date each year or every second year, a number of months after the fiscal year end, several dates a year (counted from the calendar year for the owners' estimated taxes, from the fiscal year for a corporation's), quarterly, monthly, keyed to the anniversary of formation (the month's end, its start, the exact date, the day before the month begins, or the end of the quarter), a single date, a date the agency sets each year, or no date. A renewal keyed to the anniversary of the organization's own registration, as several states set their charitable registration, is listed with a note rather than guessed; a subscriber adds the date once and the reminders follow. Federal dates that fall on a Saturday, Sunday or legal holiday move to the next business day, as the IRS rule provides; the District of Columbia's Emancipation Day counts as a legal holiday for that purpose, which is why April 15 moves in some years. State dates are shown as the agency writes them. If one falls on a weekend, file before it.

What is approximate, and said so

• A company registered in a state other than its home state is treated as foreign qualified there, with the anniversary of its formation standing in for the anniversary of its registration in that state. Subscribers can set the registration date per state.
• Sales tax returns are shown quarterly on the state's usual day. The state assigns the real frequency from the company's volume.
• State withholding reconciliations are shown on January 31; a few states allow until the end of February.
• The EEO-1 date is typical; the EEOC sets it each year, and the calendar is updated when it does.
• OSHA's list of partially exempt industries is not applied; the item carries the note.
• The employee count stands in for the full time equivalent count in the Affordable Care Act test.
• State income tax returns are generated for every state that has the tax, on the state's own date where it differs from the federal one (Florida's May 1, New Jersey's and Pennsylvania's May 15, Michigan's and Iowa's April 30, Hawaii's April 20 and the rest); the form name is on the agency page.
• State corporate estimated taxes are shown on the federal dates for every C corporation in an income tax state; the state's threshold decides whether any is owed.
• Lines that depend on revenue (Delaware's franchise tax installments, California's LLC fee, Nevada's Commerce Tax, Ohio's and Oregon's gross receipts taxes, New Hampshire's and Tennessee's business taxes) use the revenue band as a proxy for the agency's threshold, carry the threshold in their name, and stay hidden until a band is given.
• An employee threshold that falls inside a band (California's training at five, Massachusetts's HIRD at six) shows the line for the whole band with the threshold in its name.
• The Form 990 variant follows the gross receipts band you give; the IRS tests a three year average ("normally $50,000 or less"), which the calendar does not compute.
• Initial filings are not shown: the first Statement of Information in California, Nevada's initial list, Alaska's and Georgia's first reports and the like are owed once, soon after formation, and the calendar starts with the recurring reports the year after.
• A fiscal year ending June 30, 2026 was the last under the old transition rule (Form 1120 due September 15); from the year ending June 30, 2027 the 15th day of the fourth month applies, which is what the calendar shows.

What is not in the pack yet

Local filings: city business taxes and licenses (New York City's business taxes, San Francisco's and Los Angeles's renewals, Philadelphia's and Ohio's municipal income taxes), county personal property renditions outside the District, and local payroll taxes. Unclaimed property reports. Industry licenses. Medicare Part D notices and the PCORI fee for health plans. Each is on the list for a later version of the pack; the calendar's "your own dates" exist for them in the meantime.

What Obligare is not

It is not legal or tax advice, it does not file anything for you, and it does not know facts about your company it was not told. It is the list, with the dates, kept current. A CPA, an attorney or a registered agent does the work; Obligare makes sure nobody is surprised.

How rules are kept current

Every rule records the page it was read from and the day it was read. Once a month, each page is fetched again. When a page has changed, Jay, Obligare's compliance intelligence built on Claude, reads the old and the new text and reports what moved: a date, a fee, a threshold, a form. A person reviews the report, the rule is updated, the pack version is bumped, and a dated entry appears at What changed. Subscribers whose calendar includes the rule get the entry by email.

Sources

Every rule cites the agency page it was read from: ag.hawaii.gov, ag.ky.gov, ago.mo.gov, ago.nebraska.gov, ago.vermont.gov, atg.sd.gov, attorneygeneral.delaware.gov, azcc.gov, azdor.gov, azsos.gov, business.ct.gov, cca.hawaii.gov, charitable.ohioago.gov, charities.sos.ms.gov, coloradosecuresavings.com, comptroller.texas.gov, corp.delaware.gov, corporations.utah.gov, ctpaidleave.org, dat.maryland.gov, dbr.ri.gov, dcp.utah.gov, delcode.delaware.gov, dfi.wi.gov, dlcp.dc.gov, dlt.ri.gov, does.dc.gov, dojmt.gov, dor.georgia.gov, dor.mo.gov, dor.sc.gov, dor.sd.gov, dor.wa.gov, dos.fl.gov, dos.ny.gov, earns.delaware.gov, edd.ca.gov, famli.colorado.gov, firststop.sos.nd.gov, floridarevenue.com, inbiz.in.gov, info.bwc.ohio.gov, labor.delaware.gov, labor.hawaii.gov, law.alaska.gov, lni.wa.gov, meritsaves.com, mtrevenue.gov, myctsavings.com, nmdoj.gov, oag.ca.gov, oklahoma.gov, otr.cfo.dc.gov, paidfamilyleave.ny.gov, paidleave.maryland.gov, paidleave.mn.gov, paidleave.oregon.gov, paidleave.wa.gov, portal.ct.gov, quickstart.sos.nh.gov, revenue.delaware.gov, revenue.iowa.gov, revenue.ky.gov, revenue.louisiana.gov, revenue.nebraska.gov, revenue.wyo.gov, sdsos.gov, securechoice.mn.gov, sos.ga.gov, sos.idaho.gov, sos.iowa.gov, sos.ks.gov, sos.maryland.gov, sos.nebraska.gov, sos.oregon.gov, sos.tn.gov, sos.vermont.gov, sos.wv.gov, sos.wyo.gov, sosmt.gov, tax.alaska.gov, tax.colorado.gov, tax.hawaii.gov, tax.idaho.gov, tax.illinois.gov, tax.nv.gov, tax.ohio.gov, tax.ri.gov, tax.utah.gov, tax.vermont.gov, tax.wv.gov, tncab.tnsos.gov, vtsaves.vermont.gov, www.acf.hhs.gov, www.ag.idaho.gov, www.ag.ks.gov, www.ag.state.la.us, www.ag.state.mn.us, www.alabamaag.gov, www.calsavers.com, www.charitiesnys.com, www.commerce.alaska.gov, www.dfa.arkansas.gov, www.doj.nh.gov, www.doj.state.or.us, www.dol.gov, www.dor.ms.gov, www.eeocdata.org, www.fdacs.gov, www.fincen.gov, www.ftb.ca.gov, www.illinoisattorneygeneral.gov, www.ilsecurechoice.com, www.ilsos.gov, www.in.gov, www.iowaattorneygeneral.gov, www.irs.gov, www.ksrevenue.gov, www.maine.gov, www.marylandsaves.com, www.marylandtaxes.gov, www.mass.gov, www.michigan.gov, www.ncdor.gov, www.nevadatreasurer.gov, www.newyorksecurechoice.com, www.nj.gov, www.njconsumeraffairs.gov, www.nvsos.gov, www.ohiosos.gov, www.oregon.gov, www.oregonsaves.com, www.osha.gov, www.pa.gov, www.retirepathva.com, www.retirereadynj.gov, www.revenue.alabama.gov, www.revenue.nh.gov, www.revenue.state.mn.us, www.revenue.wi.gov, www.sba.gov, www.scc.virginia.gov, www.scsos.com, www.sec.state.ma.us, www.sos.arkansas.gov, www.sos.ca.gov, www.sos.ky.gov, www.sos.la.gov, www.sos.mn.gov, www.sos.mo.gov, www.sos.ms.gov, www.sos.nm.gov, www.sos.ok.gov, www.sos.ri.gov, www.sos.state.co.us, www.sos.state.tx.us, www.sos.wa.gov, www.sosnc.gov, www.tax.nd.gov, www.tax.newmexico.gov, www.tax.ny.gov, www.tax.virginia.gov, www.tn.gov, www.uscis.gov, www.vdacs.virginia.gov, www.wdfi.org. Where a table was first assembled from a professional summary, the agency page is the one cited and the one re-read every month.

For assistants and search engines

Every page is plain HTML with structured data. The rules pack is machine readable. Assistants acting for a person (ChatGPT, Claude, Perplexity and others) are welcome to read any page and to cite it; a short summary of the site is at /llms.txt.