{"name":"Obligare US rules pack","version":"2026.10.3","published":"2026-10-22","license":"Free to use with attribution to Obligare (obligare.com).","url":"https://obligare.com/rules/us.json","obligations":[{"id":"us.fed.1120","name":"Federal corporate income tax return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1120","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"irs","applies":{"taxTreatments":["c-corp"]},"severity":"critical","action":"File Form 1120 and pay any tax due, or file Form 7004 for a six month extension to file (not to pay).","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus interest","source":"https://www.irs.gov/forms-pubs/about-form-1120","explanation":"A C corporation files its own income tax return on Form 1120 by the 15th day of the fourth month after its fiscal year ends, which is April 15 for a calendar year. An extension on Form 7004 gives six more months to file, but the tax itself is still due on the original date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/federal-corporate-income-tax-return"},{"id":"us.fed.1120s","name":"Federal S corporation return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1120-S","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"irs","applies":{"taxTreatments":["s-corp"]},"severity":"critical","action":"File Form 1120-S and give each shareholder a Schedule K-1, or file Form 7004 for a six month extension.","fee":null,"penalty":"$255 per shareholder for each month late, up to 12 months (the 2026 figure, adjusted yearly)","source":"https://www.irs.gov/forms-pubs/about-form-1120-s","explanation":"An S corporation files Form 1120-S by the 15th day of the third month after its fiscal year ends, March 15 for a calendar year. The return itself owes no tax in most cases, but the late filing penalty is charged per shareholder per month, so a late return with three owners costs more than most people expect.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/federal-s-corporation-return"},{"id":"us.fed.1065","name":"Federal partnership return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1065","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"irs","applies":{"taxTreatments":["partnership"]},"severity":"critical","action":"File Form 1065 and give each partner or member a Schedule K-1, or file Form 7004 for a six month extension.","fee":null,"penalty":"$255 per partner for each month late, up to 12 months (the 2026 figure, adjusted yearly)","source":"https://www.irs.gov/forms-pubs/about-form-1065","explanation":"A partnership, including a multi member LLC that has not elected corporate treatment, files Form 1065 by the 15th day of the third month after its year ends. The partners report their shares on their own returns from the K-1s, so this return has to be done before anyone's personal return can be.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/federal-partnership-return"},{"id":"us.fed.schc","name":"Business income on the owner's personal return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1040, Schedule C and Schedule SE","schedule":{"kind":"fixed","month":4,"day":15},"roll":"irs","applies":{"taxTreatments":["disregarded"],"foreignOwner":false},"severity":"critical","action":"Report the business on Schedule C with the owner's Form 1040 and pay self employment tax on Schedule SE, or file Form 4868 for a six month extension.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus interest","source":"https://www.irs.gov/forms-pubs/about-schedule-c-form-1040","explanation":"A sole proprietorship or single member LLC has no return of its own. Its income and expenses go on Schedule C with the owner's personal return, due April 15, and the owner pays self employment tax on the net profit through Schedule SE. An LLC owned by a person outside the United States is different: see the nonresident owner's return.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/business-income-on-the-owners-personal-return"},{"id":"us.fed.1040nr","name":"Nonresident owner's US return, if one is owed","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1040-NR","schedule":{"kind":"fixed","month":6,"day":15},"roll":"irs","applies":{"taxTreatments":["disregarded"],"foreignOwner":true},"severity":"high","action":"If the LLC carried on a trade or business in the United States, its owner files Form 1040-NR reporting the income effectively connected with it, by June 15 (April 15 if the owner also had US wages). An LLC with no US trade or business, such as one that only holds assets or sells services performed abroad, files no income tax return; Form 5472 with its pro forma Form 1120 still goes in.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus interest, when a return is owed","source":"https://www.irs.gov/forms-pubs/about-form-1040-nr","explanation":"A single member LLC owned by someone who is not a US person is disregarded for income tax, so the question is whether the owner has US tax to report. If the LLC runs a trade or business in the United States, income effectively connected with it goes on the owner's Form 1040-NR, due June 15 for an owner with no US wages, and the owner pays no self employment tax unless a totalization agreement says otherwise. If the LLC has no US trade or business, which is the common case for a holding LLC or for services performed from abroad, there is no income tax return at all, only the Form 5472 information return and, with foreign accounts, the FBAR. The owner's Form 1040-ES estimates are not on this calendar because they only arise once there is a US return; a tax adviser can confirm which side of the line the LLC falls on.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nonresident-owners-us-return-if-one-is-owed"},{"id":"us.fed.990n","name":"Annual electronic notice for small exempt organizations","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 990-N (e-Postcard)","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"irs","applies":{"legalForms":["nonprofit"],"receipts":["<50k"],"notExemptTypes":["501c3-private"]},"severity":"critical","action":"File Form 990-N online through the IRS e-Postcard system. It takes ten minutes, there is no extension and no penalty; three consecutive missed years revoke the exemption automatically.","fee":null,"penalty":"No monetary penalty, but an organization that misses three years in a row loses its exemption automatically","source":"https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard","explanation":"An exempt organization whose gross receipts are normally $50,000 or less files the e-Postcard instead of a full return, by the 15th day of the fifth month after its fiscal year ends, May 15 for a calendar year. It asks for eight pieces of information and nothing financial. The danger is not the penalty, there is none, but automatic revocation: three consecutive missed filings and the exemption is gone, with reinstatement costing a new application and a fee.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-electronic-notice-for-small-exempt-organizations"},{"id":"us.fed.990ez","name":"Short annual return of an exempt organization","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 990-EZ","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"irs","applies":{"legalForms":["nonprofit"],"receipts":["50k-200k"],"notExemptTypes":["501c3-private"]},"severity":"critical","action":"File Form 990-EZ electronically, with Schedule A for a public charity, or file Form 8868 for an automatic six month extension.","fee":null,"penalty":"$25 a day, up to the lesser of $13,000 or 5% of gross receipts (returns filed in 2026; adjusted yearly); automatic loss of exemption after three missed years","source":"https://www.irs.gov/forms-pubs/about-form-990-ez","explanation":"An exempt organization with gross receipts under $200,000 and total assets under $500,000 may file the short form, Form 990-EZ, by the 15th day of the fifth month after its fiscal year ends. A public charity attaches Schedule A, which carries the public support test. Form 8868 extends the filing date by six months automatically. The return is public: donors, funders and the press read it, so it is worth filing well.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/short-annual-return-of-an-exempt-organization"},{"id":"us.fed.990","name":"Annual return of an exempt organization","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 990","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"irs","applies":{"legalForms":["nonprofit"],"receipts":["200k+"],"notExemptTypes":["501c3-private"]},"severity":"critical","action":"File Form 990 electronically with its schedules, or file Form 8868 for an automatic six month extension. Have the board review it before it goes.","fee":null,"penalty":"$25 a day, up to the lesser of $13,000 or 5% of gross receipts ($130 a day up to $65,000 for organizations with gross receipts over $1,309,500); the figures are for returns filed in 2026 and are adjusted yearly; automatic loss of exemption after three missed years","source":"https://www.irs.gov/forms-pubs/about-form-990","explanation":"An exempt organization with gross receipts of $200,000 or more, or total assets of $500,000 or more, files the full Form 990 by the 15th day of the fifth month after its fiscal year ends, May 15 for a calendar year. It is an information return rather than a tax return, but it is the most read document a nonprofit produces: it is public, it carries the governance questions, the compensation of officers and the public support test. Form 8868 gives an automatic six month extension; the penalty for a late return runs by the day.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-return-of-an-exempt-organization"},{"id":"us.fed.990pf","name":"Annual return of a private foundation","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 990-PF","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"irs","applies":{"legalForms":["nonprofit"],"exemptTypes":["501c3-private"]},"severity":"critical","action":"File Form 990-PF electronically and pay the excise tax on net investment income, or file Form 8868 for an automatic six month extension.","fee":null,"penalty":"$25 a day, up to the lesser of $13,000 or 5% of gross receipts (returns filed in 2026; adjusted yearly); 5% a month on unpaid excise tax; automatic loss of exemption after three missed years","source":"https://www.irs.gov/forms-pubs/about-form-990-pf","explanation":"Every private foundation files Form 990-PF, whatever its size, by the 15th day of the fifth month after its fiscal year ends. The return reports the 1.39% excise tax on net investment income and shows whether the foundation met its minimum distribution requirement, roughly 5% of the value of its investment assets each year. A foundation that expects to owe $500 or more in excise tax also pays estimated tax in quarterly installments on the same dates as a corporation.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-return-of-a-private-foundation"},{"id":"us.fed.990t","name":"Exempt organization business income tax return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 990-T","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"irs","applies":{"legalForms":["nonprofit"],"unrelatedBusiness":true},"severity":"high","action":"File Form 990-T and pay the tax on unrelated business income, or file Form 8868 for an automatic six month extension. Pay estimated tax during the year if the tax will be $500 or more.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus interest","source":"https://www.irs.gov/forms-pubs/about-form-990-t","explanation":"Income from a trade or business that is regularly carried on and unrelated to the exempt purpose is taxed like corporate income. Once gross income from it reaches $1,000 in a year, the organization files Form 990-T by the 15th day of the fifth month after its fiscal year ends, alongside the Form 990, and pays the tax at the corporate rate. Each unrelated business is computed separately. If the tax will be $500 or more, quarterly estimated payments are due as for a corporation.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/exempt-organization-business-income-tax-return"},{"id":"us.fed.donor.ack","name":"Written acknowledgments to donors","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Contemporaneous written acknowledgment","schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"legalForms":["nonprofit"],"exemptTypes":["501c3-public","501c3-private"]},"severity":"medium","action":"Send every donor who gave $250 or more in the previous year a written acknowledgment stating the amount, whether any goods or services were provided in return, and their value.","fee":null,"penalty":"The donor loses the deduction; the organization owes $10 per disclosure, up to $5,000 per event, for failing to disclose quid pro quo contributions over $75","source":"https://www.irs.gov/charities-non-profits/charitable-organizations/charitable-contributions-written-acknowledgments","explanation":"A donor cannot deduct a gift of $250 or more without a written acknowledgment from the charity, received before the donor files their return. The law sets no date for the charity, but January 31 is the working deadline that keeps every donor's return on time, and it matches the W-2 and 1099 season. The acknowledgment names the amount, says whether the donor received anything in return, and values it if so. Gifts over $75 made partly in exchange for goods or services need the disclosure at the time of the gift.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/written-acknowledgments-to-donors"},{"id":"us.fed.est.corp","name":"Corporate estimated tax payment","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Estimated tax worksheet in the Form 1120 instructions, paid through EFTPS","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"irs","applies":{"taxTreatments":["c-corp"]},"severity":"high","action":"Pay the quarterly installment through EFTPS if the corporation expects to owe $500 or more for the year.","fee":null,"penalty":"An underpayment penalty computed on Form 2220, charged as interest for each day the installment is short","source":"https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes","explanation":"A C corporation that expects to owe $500 or more pays its income tax in four installments during the year, on the 15th day of the fourth, sixth, ninth and twelfth months of its fiscal year. For a calendar year that is April 15, June 15, September 15 and December 15; a June 30 fiscal year pays October 15, December 15, March 15 and June 15. The dates here follow the fiscal year you gave.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/corporate-estimated-tax-payment"},{"id":"us.fed.est.indiv","name":"Owners' estimated tax payments","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1040-ES","schedule":{"kind":"dates","dates":[{"month":4,"day":15},{"month":6,"day":15},{"month":9,"day":15},{"month":1,"day":15,"nextYear":true}]},"roll":"irs","applies":{"taxTreatments":["s-corp","partnership"]},"severity":"high","action":"Each owner pays estimated tax on their share of the business income if they expect to owe $1,000 or more after withholding.","fee":null,"penalty":"An underpayment penalty computed on Form 2210, charged as interest on each short installment","source":"https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes","explanation":"Income from an S corporation or a partnership is taxed on the owners' personal returns, and the IRS wants that tax paid during the year. Owners who expect to owe $1,000 or more pay in four installments: April 15, June 15, September 15 and January 15 of the following year. Withholding from a salary counts toward the total, which is why many S corporation owners cover it through their own paychecks instead.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/owners-estimated-tax-payments"},{"id":"us.fed.est.owner","name":"Owner's estimated tax payment","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1040-ES","schedule":{"kind":"dates","dates":[{"month":4,"day":15},{"month":6,"day":15},{"month":9,"day":15},{"month":1,"day":15,"nextYear":true}]},"roll":"irs","applies":{"taxTreatments":["disregarded"],"foreignOwner":false},"severity":"high","action":"Pay estimated income and self employment tax on the business profit if you expect to owe $1,000 or more for the year after any withholding.","fee":null,"penalty":"An underpayment penalty computed on Form 2210, charged as interest on each short installment","source":"https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes","explanation":"A sole proprietor or single member LLC owner pays income tax and self employment tax on the business profit through their own return, and the IRS wants it paid during the year. An owner who expects to owe $1,000 or more pays in four installments: April 15, June 15, September 15 and January 15 of the following year. Withholding from a job or a spouse's salary counts toward the total.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/owners-estimated-tax-payment"},{"id":"us.fed.941","name":"Quarterly federal payroll tax return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 941","schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"irs","applies":{"employeesMin":1},"severity":"critical","action":"File Form 941 reporting wages, federal income tax withheld and both halves of Social Security and Medicare tax for the quarter.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus failure to deposit penalties of 2% to 15%","source":"https://www.irs.gov/forms-pubs/about-form-941","explanation":"Nearly every employer files Form 941 four times a year, by the last day of the month after each quarter: April 30, July 31, October 31 and January 31. It reconciles what was withheld from employees and what the employer owes in Social Security and Medicare tax against the deposits already made. The smallest employers, those the IRS has told to file Form 944 because their annual liability is $1,000 or less, file once a year by January 31 instead. A payroll provider normally files it; the company is still the one liable.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/quarterly-federal-payroll-tax-return"},{"id":"us.fed.deposit.monthly","name":"Federal payroll tax deposit","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"EFTPS deposit","schedule":{"kind":"monthly","day":15},"roll":"irs","applies":{"employeesMin":1,"payroll":["self"]},"severity":"critical","action":"Deposit the previous month's withheld income tax and Social Security and Medicare tax through EFTPS. Semiweekly depositors deposit within days of each payday instead.","fee":null,"penalty":"2% if up to 5 days late, 5% up to 15 days, 10% beyond that, 15% after an IRS notice","source":"https://www.irs.gov/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes","explanation":"The tax withheld from paychecks belongs to the government the moment it is withheld, and the IRS wants it deposited on a schedule. A monthly schedule depositor, which covers most employers with under $50,000 in annual payroll tax, deposits by the 15th of the following month. Larger employers deposit semiweekly: by the following Wednesday for a Wednesday, Thursday or Friday payday, and by the following Friday for a Saturday through Tuesday payday. If a payroll provider handles your payroll, it makes these deposits and you can mark this line as handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/federal-payroll-tax-deposit"},{"id":"us.fed.940","name":"Annual federal unemployment tax return","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 940","schedule":{"kind":"fixed","month":1,"day":31},"roll":"irs","applies":{"employeesMin":1,"notExemptTypes":["501c3-public","501c3-private"]},"severity":"high","action":"File Form 940 and pay any FUTA tax still owed for the previous year.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%","source":"https://www.irs.gov/forms-pubs/about-form-940","explanation":"Federal unemployment tax is an employer only tax of 6% on the first $7,000 paid to each employee, reduced to 0.6% for employers that pay state unemployment tax on time. Form 940 reports it once a year, by January 31. Quarterly deposits are due during the year once the liability passes $500. An organization exempt under section 501(c)(3) owes no federal unemployment tax and files no Form 940; other exempt organizations, such as 501(c)(4) and 501(c)(6) groups, do.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-federal-unemployment-tax-return"},{"id":"us.fed.940.deposit","name":"Federal unemployment tax deposit","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"EFTPS deposit","schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"irs","applies":{"employeesMin":1,"payroll":["self"],"notExemptTypes":["501c3-public","501c3-private"]},"severity":"medium","action":"Deposit the federal unemployment tax through EFTPS if the amount owed for the year so far has passed $500; below that it carries over to the next quarter, or to Form 940 in January.","fee":null,"penalty":"Failure to deposit penalties of 2% to 15%, as for payroll tax deposits","source":"https://www.irs.gov/forms-pubs/about-form-940","explanation":"The unemployment tax reported on Form 940 is deposited during the year, by the last day of the month after each quarter, whenever the tax owed so far passes $500: April 30, July 31, October 31 and January 31. At 0.6% of the first $7,000 per employee, that is $42 an employee a year, so an employer with a dozen people deposits once or twice a year and pays the rest with the return. A payroll provider makes the deposits for its clients; this line is for companies running their own payroll.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/federal-unemployment-tax-deposit"},{"id":"us.fed.w2","name":"W-2 forms to employees and the SSA","jurisdiction":{"country":"US","level":"federal"},"agency":"Social Security Administration","form":"Forms W-2 and W-3","schedule":{"kind":"fixed","month":1,"day":31},"roll":"irs","applies":{"employeesMin":1},"severity":"critical","action":"Give every employee a W-2 for the previous year and file copies with the Social Security Administration with the W-3 transmittal.","fee":null,"penalty":"$60 to $340 per form depending on how late (the figures for forms due in 2026, adjusted yearly), with no cap for intentional disregard","source":"https://www.irs.gov/forms-pubs/about-form-w-2","explanation":"Employees need their W-2 to file their own taxes, so the deadline is early: January 31, both for the copy to the employee and the copy to the Social Security Administration. Penalties are per form and grow the longer the forms are late. Payroll providers prepare and file these as part of year end.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/w-2-forms-to-employees-and-the-ssa"},{"id":"us.fed.1099nec","name":"1099-NEC forms to contractors and the IRS","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1099-NEC","schedule":{"kind":"fixed","month":1,"day":31},"roll":"irs","applies":{"contractors":true},"severity":"high","action":"Send a 1099-NEC to every US contractor paid $2,000 or more in the previous year and file the copies with the IRS. Collect a W-9 from each contractor before you pay them.","fee":null,"penalty":"$60 to $340 per form depending on how late (the figures for forms due in 2026, adjusted yearly), with no cap for intentional disregard","source":"https://www.irs.gov/forms-pubs/about-form-1099-nec","explanation":"Payments of $2,000 or more in a year to an individual or unincorporated business for services are reported on Form 1099-NEC by January 31, to the contractor and to the IRS. The threshold rose from $600 to $2,000 for payments made from January 1, 2026, so the forms due January 31, 2027 are the first at the new figure, which is indexed for inflation after 2026. Payments to corporations are mostly exempt, which is why a W-9 on file for every contractor matters: it tells you who needs a form. Ten or more information returns in a year must be filed electronically. Rent paid to an individual or an LLC landlord goes on the cousin form, 1099-MISC, on the same date and at the same $2,000 threshold.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/1099-nec-forms-to-contractors-and-the-irs"},{"id":"us.fed.fbar","name":"Report of foreign bank and financial accounts","jurisdiction":{"country":"US","level":"federal"},"agency":"FinCEN","form":"FinCEN Form 114 (FBAR)","schedule":{"kind":"fixed","month":4,"day":15},"roll":"irs","applies":{"foreignAccounts":true},"severity":"critical","action":"File the FBAR electronically through FinCEN's BSA E-Filing System for every foreign account the company held, owned or had signature authority over, if their combined value passed $10,000 at any time in the previous year. Missed April 15? The extension to October 15 is automatic.","fee":null,"penalty":"Up to about $16,500 per non willful violation (the 2025 figure, adjusted yearly); the greater of about $165,000 or 50% of the account balance if willful","source":"https://www.fincen.gov/report-foreign-bank-and-financial-accounts","explanation":"A US company with a bank, brokerage or mobile money account outside the United States reports it to FinCEN every year on the FBAR when the combined value of all foreign accounts passed $10,000 at any point in the year, even for a day. It is not a tax form and it goes to FinCEN, not the IRS, by April 15, with an automatic extension to October 15 that needs no request. Officers who can sign on the account have their own filing to make. The penalties are the harshest in this calendar for a form that takes twenty minutes, which is why it stays on the list for any company with money abroad.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/report-of-foreign-bank-and-financial-accounts"},{"id":"us.fed.5472","name":"Information return of a foreign owned company","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 5472 (with Form 1120, or a pro forma Form 1120 for a disregarded LLC)","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"irs","applies":{"foreignOwner":true,"taxTreatments":["c-corp","disregarded"]},"severity":"critical","action":"File Form 5472 with the corporation's Form 1120, or with a pro forma Form 1120 for a single member LLC owned by a non US person, reporting the transactions with the foreign owner. Form 7004 extends it with the return.","fee":null,"penalty":"$25,000 per form, plus $25,000 for each 30 day period that the failure continues beyond 90 days after an IRS notice","source":"https://www.irs.gov/forms-pubs/about-form-5472","explanation":"A US corporation that is 25% or more foreign owned, and since 2017 any single member LLC owned by a non US person, reports its dealings with that owner every year on Form 5472: capital contributions, loans, payments, anything that moved between them. The LLC version catches people out because the LLC files no income tax return of its own; it still attaches Form 5472 to a cover Form 1120 by the 15th day of the fourth month after the year ends. The penalty is $25,000 whether the form is late or missing, and the IRS applies it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/information-return-of-a-foreign-owned-company"},{"id":"us.fed.8804","name":"Partnership withholding on foreign partners","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Forms 8804, 8805 and 8813","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"irs","applies":{"foreignOwner":true,"taxTreatments":["partnership"]},"severity":"critical","action":"File Form 8804 with a Form 8805 for each foreign partner, reporting the tax withheld on their share of the partnership's US business income, by the 15th day of the third month after the year ends; pay the withholding in installments on Form 8813 during the year.","fee":null,"penalty":"5% of the unpaid tax for each month late, up to 25%, plus a penalty per missing Form 8805","source":"https://www.irs.gov/forms-pubs/about-form-8804","explanation":"A partnership, or an LLC taxed as one, with a partner who is not a US person withholds tax on that partner's share of the income connected with a US business, at the top rate, and pays it in quarterly installments on Form 8813. After year end it files Form 8804 with a Form 8805 for each foreign partner, by the same date as Form 1065. The foreign partner uses the 8805 to claim the credit on their own US return.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/partnership-withholding-on-foreign-partners"},{"id":"us.fed.5471.corp","name":"Information return on a foreign company the company owns (corporations)","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 5471","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"irs","applies":{"foreignSubsidiary":true,"taxTreatments":["c-corp","disregarded"]},"severity":"critical","action":"File Form 5471 with the income tax return for each foreign corporation in which the company holds 10% or more, with the schedules its category of filer requires. The extension of the return extends it.","fee":null,"penalty":"$10,000 per form per year, plus $10,000 for each month after an IRS notice, up to $50,000 more, and a reduction of foreign tax credits","source":"https://www.irs.gov/forms-pubs/about-form-5471","explanation":"A US company that owns 10% or more of a company organized outside the United States, a subsidiary in Ghana or a joint venture in Kenya for instance, reports it every year on Form 5471, attached to its own income tax return. The form asks for the foreign company's balance sheet, income statement and transactions with the US owner. It is long, the categories of filer are confusing, and the penalty is $10,000 per form whether or not any tax is due, so it belongs on the calendar beside the return it travels with.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/information-return-on-a-foreign-company-the-company-owns-corporations"},{"id":"us.fed.5471.pt","name":"Information return on a foreign company the company owns (S corporations and partnerships)","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 5471","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"irs","applies":{"foreignSubsidiary":true,"taxTreatments":["s-corp","partnership"]},"severity":"critical","action":"File Form 5471 with Form 1120-S or Form 1065 for each foreign corporation in which the company holds 10% or more, with the schedules its category of filer requires. The extension of the return extends it.","fee":null,"penalty":"$10,000 per form per year, plus $10,000 for each month after an IRS notice, up to $50,000 more","source":"https://www.irs.gov/forms-pubs/about-form-5471","explanation":"An S corporation or partnership that owns 10% or more of a company organized outside the United States reports it every year on Form 5471, attached to its own return by the 15th day of the third month after the year ends. The form asks for the foreign company's balance sheet, income statement and transactions with the US owner, and the penalty is $10,000 per form whether or not any tax is due.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/information-return-on-a-foreign-company-the-company-owns-s-corporations-and-partnerships"},{"id":"us.fed.1042","name":"Withholding returns for payments to foreign persons","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Forms 1042 and 1042-S","schedule":{"kind":"fixed","month":3,"day":15},"roll":"irs","applies":{"foreignPayees":true},"severity":"high","action":"File Form 1042 and a Form 1042-S for each foreign person paid US source income in the previous year (royalties, interest, dividends, services performed in the United States), and give each payee their copy. Keep a Form W-8BEN or W-8BEN-E on file for every foreign payee before you pay them.","fee":null,"penalty":"$60 to $340 per form for late or missing 1042-S forms (the figures for forms due in 2026, adjusted yearly); 5% a month on unpaid withholding, up to 25%, and personal liability for tax that should have been withheld","source":"https://www.irs.gov/forms-pubs/about-form-1042","explanation":"Paying people and companies outside the United States is simpler than most owners fear, with one rule at the center: income is reported and withheld on only when it is US source. A developer in Lagos or Manila paid for work done there is foreign source and needs no 1042-S, only a W-8BEN on file to prove it. Royalties, interest, dividends and services performed on US soil are US source, taxed at 30% unless a treaty lowers it, and reported on Form 1042-S by March 15 with the Form 1042 summary. The W-8 forms are the whole defense if the IRS asks why nothing was withheld, so collecting them is the part to do every time.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/withholding-returns-for-payments-to-foreign-persons"},{"id":"us.fed.annual.meeting","name":"Annual meeting of shareholders and directors","jurisdiction":{"country":"US","level":"federal"},"agency":"The company's own bylaws and its state's corporation law","form":"Minutes or a written consent","schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["corporation"]},"severity":"medium","action":"Hold the annual meeting of shareholders to elect directors and the directors' meeting to appoint officers, or sign written consents in place of each, and keep the minutes with the company's records. Pick a month and keep it.","fee":null,"penalty":null,"source":"https://delcode.delaware.gov/title8/c001/sc07/index.html","explanation":"Every state's corporation law requires an annual meeting of shareholders, Delaware's in section 211, and the bylaws usually set the month. A one person corporation satisfies it with a signed written consent. Nothing is filed and no agency checks, which is why it slips, and why it matters later: a lender, an investor or a buyer asks for the minute book, and a corporation that cannot show its meetings looks like a corporation that did not keep its form. It has no fixed date here; choose one and add it as your own date with annual recurrence.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-meeting-of-shareholders-and-directors-corporation"},{"id":"us.fed.board.meeting","name":"Annual meeting of the board","jurisdiction":{"country":"US","level":"federal"},"agency":"The organization's own bylaws and its state's nonprofit corporation law","form":"Minutes","schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"]},"severity":"medium","action":"Hold the board meeting the bylaws require, at least once a year, elect officers and any directors whose terms end, approve the budget, review the Form 990 before it is filed, and keep the minutes.","fee":null,"penalty":null,"source":"https://www.irs.gov/charities-non-profits/governance-and-related-topics-501c3-organizations","explanation":"A nonprofit's board meets as its bylaws say, at least once a year under every state's nonprofit corporation law, and the Form 990 asks whether the board reviewed the return before it was filed and whether the minutes were kept. Funders read those answers. There is no fixed date; choose the month your bylaws set and add it as your own date with annual recurrence.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-meeting-of-the-board-nonprofit"},{"id":"us.fed.5500","name":"Annual retirement plan return","jurisdiction":{"country":"US","level":"federal"},"agency":"Department of Labor and IRS","form":"Form 5500 or 5500-SF","schedule":{"kind":"fiscal","monthsAfterFYE":7,"day":"last"},"roll":"irs","applies":{"retirementPlan":true},"severity":"high","action":"File Form 5500 (or 5500-SF for small plans) for the plan year through the EFAST2 system, or file Form 5558 for an extension.","fee":null,"penalty":"Up to $2,739 a day from the Department of Labor, plus IRS penalties","source":"https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500","explanation":"Employer retirement plans under ERISA file an annual return seven months after the plan year ends, July 31 for a calendar year plan. Many plan providers prepare it, but the plan sponsor signs and is liable. A one participant plan with under $250,000 in assets may be exempt; a SEP or SIMPLE IRA generally has no Form 5500 at all.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/annual-retirement-plan-return"},{"id":"us.fed.sar","name":"Summary annual report to plan participants","jurisdiction":{"country":"US","level":"federal"},"agency":"Department of Labor","form":"Summary Annual Report","schedule":{"kind":"fiscal","monthsAfterFYE":9,"day":"last"},"roll":"none","applies":{"retirementPlan":true},"severity":"medium","action":"Give every plan participant the summary annual report, a one page digest of the Form 5500, within nine months after the plan year ends, or two months after an extended Form 5500 is filed.","fee":null,"penalty":"Up to $110 a day per participant who asked for it and did not get it, under ERISA's disclosure rules","source":"https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/faqs/reporting-and-disclosure-guide","explanation":"Every plan that files a Form 5500 also tells its participants what was in it, through the summary annual report, within nine months after the plan year ends, September 30 for a calendar year plan, or two months after the extended filing date if the Form 5500 was extended. Plan providers usually prepare it from the return; the sponsor distributes it, on paper or electronically under the Department of Labor's rules. Plans exempt from the Form 5500 have no summary to give.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/summary-annual-report-to-plan-participants"},{"id":"us.fed.1095c.furnish","name":"Health coverage statements to employees","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Form 1095-C","schedule":{"kind":"fixed","month":3,"day":2},"roll":"irs","applies":{"employeesMin":50},"severity":"high","action":"Give each full time employee a Form 1095-C for the previous year, or post a notice that the form is available on request where the law allows.","fee":null,"penalty":"$60 to $340 per form","source":"https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employers","explanation":"An employer with 50 or more full time equivalent employees is an applicable large employer under the Affordable Care Act. It reports the health coverage it offered on Form 1095-C: a copy to each full time employee by March 2, and the set to the IRS with Form 1094-C by March 31 when filed electronically. The employer mandate penalty applies when coverage is not offered to 95% of full time staff.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/health-coverage-statements-to-employees"},{"id":"us.fed.1095c.file","name":"Health coverage returns to the IRS","jurisdiction":{"country":"US","level":"federal"},"agency":"IRS","form":"Forms 1094-C and 1095-C","schedule":{"kind":"fixed","month":3,"day":31},"roll":"irs","applies":{"employeesMin":50},"severity":"high","action":"File Forms 1094-C and 1095-C electronically with the IRS.","fee":null,"penalty":"$60 to $340 per form","source":"https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employers","explanation":"The IRS copy of the health coverage reporting is due March 31 for electronic filers, which covers almost every employer since the ten return threshold for mandatory electronic filing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/health-coverage-returns-to-the-irs"},{"id":"us.fed.osha300a.post","name":"Post the OSHA injury and illness summary","jurisdiction":{"country":"US","level":"federal"},"agency":"OSHA","form":"Form 300A","schedule":{"kind":"fixed","month":2,"day":1},"roll":"none","applies":{"employeesMin":11},"severity":"medium","action":"Post the previous year's Form 300A summary in the workplace from February 1 to April 30, signed by a company executive, unless your industry is on OSHA's partially exempt list.","fee":null,"penalty":"Up to $16,550 per violation","source":"https://www.osha.gov/recordkeeping","explanation":"Employers with more than ten employees keep an OSHA 300 log of work related injuries and illnesses, unless their industry is on OSHA's list of low hazard industries, which covers most offices, retail and professional services. The annual summary (Form 300A) is posted where employees can see it from February 1 through April 30, even when there were no cases.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/post-the-osha-injury-and-illness-summary"},{"id":"us.fed.osha300a.submit","name":"Submit injury and illness data to OSHA","jurisdiction":{"country":"US","level":"federal"},"agency":"OSHA","form":"Form 300A electronic submission","schedule":{"kind":"fixed","month":3,"day":2},"roll":"none","applies":{"employeesMin":20},"severity":"medium","action":"Submit Form 300A data through OSHA's Injury Tracking Application if the establishment has 20 or more employees and is in a designated high hazard industry, or 250 or more employees in any industry that keeps records.","fee":null,"penalty":"Up to $16,550 per violation","source":"https://www.osha.gov/injuryreporting","explanation":"Beyond posting the summary, some employers submit it electronically by March 2: establishments with 20 to 249 employees in industries on OSHA's designated list, and establishments with 100 or more employees in those industries also submit the detailed 300 and 301 data. If your industry is not on the list and you have fewer than 250 employees, this does not apply.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/submit-injury-and-illness-data-to-osha"},{"id":"us.fed.eeo1","name":"EEO-1 workforce demographics report","jurisdiction":{"country":"US","level":"federal"},"agency":"EEOC","form":"EEO-1 Component 1","schedule":{"kind":"set-annually","typicalMonth":6,"typicalDay":1,"note":"The EEOC sets the collection window each year, usually opening in spring with a deadline in late spring or early summer."},"roll":"none","applies":{"employeesMin":100},"severity":"high","action":"File the EEO-1 Component 1 report through the EEOC's online portal during the annual collection window.","fee":null,"penalty":"Court ordered compliance; repeated failure can bar federal contracts","source":"https://www.eeocdata.org/eeo1","explanation":"Private employers with 100 or more employees, and federal contractors with 50 or more, report their workforce by job category, sex, race and ethnicity each year. The EEOC announces the window annually, so the date shown is typical rather than fixed. Jay updates it when the EEOC publishes the year's deadline.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/eeo-1-workforce-demographics-report"},{"id":"us.fed.new.hire","name":"New hire reporting","jurisdiction":{"country":"US","level":"federal"},"agency":"Your state's new hire directory","form":"State new hire report","schedule":{"kind":"none"},"roll":"none","applies":{"employeesMin":1},"severity":"medium","action":"Report every new or rehired employee to the state new hire directory within 20 days of the start date (sooner in some states). A payroll provider normally does it with the first payroll.","fee":null,"penalty":"Up to $25 per unreported employee in most states, $500 when the failure is a conspiracy with the employee","source":"https://www.acf.hhs.gov/css/employers/employer-responsibilities/new-hire-reporting","explanation":"Federal law requires every employer to report new and rehired employees to its state within 20 days, so child support orders can be enforced. It is an event, not a date, which is why it lives here rather than on a calendar day. Payroll providers file it automatically; an employer that runs its own payroll files online with the state directory.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hire-reporting"},{"id":"us.fed.i9","name":"Form I-9 for every employee","jurisdiction":{"country":"US","level":"federal"},"agency":"US Citizenship and Immigration Services","form":"Form I-9","schedule":{"kind":"none"},"roll":"none","applies":{"employeesMin":1},"severity":"high","action":"Complete Form I-9 for each new employee within three business days of the start date, with the documents it lists, and keep it for three years after hire or one year after the employee leaves, whichever is later. Keep a tickler for work authorizations that expire.","fee":null,"penalty":"$288 to $2,861 per form for paperwork violations, more for knowingly employing someone not authorized to work","source":"https://www.uscis.gov/i-9","explanation":"Every US employer verifies each employee's identity and authorization to work on Form I-9, within three business days of the first day of work. Nothing is filed; the forms are kept and produced on inspection, and the fines are per form, so a company with sloppy files pays for each one. Reverify when a work authorization document expires.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/form-i-9-for-every-employee"},{"id":"us.fed.workers.comp","name":"Workers' compensation insurance","jurisdiction":{"country":"US","level":"federal"},"agency":"Your state's workers' compensation agency","form":"An insurance policy or a state fund account","schedule":{"kind":"none"},"roll":"none","applies":{"employeesMin":1},"severity":"high","action":"Keep a workers' compensation policy in force in every state where you have employees, from the first employee in most states, and give the policy renewal date to your calendar as your own date.","fee":null,"penalty":"State fines that run from hundreds to thousands of dollars a day, stop work orders, and personal liability for an injured employee's costs","source":"https://www.dol.gov/agencies/owcp/wc","explanation":"Nearly every state requires an employer to carry workers' compensation insurance from its first employee (Texas makes it optional, and a few states start at three to five employees). The policy comes from an insurer or, in Ohio, North Dakota, Washington and Wyoming, from the state fund. The state checks against payroll filings, and an uninsured employer is fined by the day. The renewal date is the insurer's, so add it as your own date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/workers-compensation-insurance"},{"id":"us.fed.posters","name":"Workplace posters","jurisdiction":{"country":"US","level":"federal"},"agency":"Department of Labor and your state labor agency","form":"Federal and state labor law posters","schedule":{"kind":"none"},"roll":"none","applies":{"employeesMin":1},"severity":"low","action":"Display the current federal posters (minimum wage, OSHA, FMLA where it applies, EEO, employee polygraph protection, USERRA) and your state's posters where employees can see them, and give remote employees electronic copies. Replace them when the agencies update them.","fee":null,"penalty":"Fines per poster, up to about $25,000 for the OSHA poster; more often, a missing poster extends the time an employee has to bring a claim","source":"https://www.dol.gov/general/topics/posters","explanation":"Federal and state law require a set of notices on the wall, or on the intranet for remote staff. The Department of Labor's poster advisor lists the federal ones for free; the state labor agency lists its own. The paid poster services sell the same thing laminated. Check them once a year and whenever the minimum wage changes.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/workplace-posters"},{"id":"us.fed.registered.agent","name":"Registered agent in every state of registration","jurisdiction":{"country":"US","level":"federal"},"agency":"Each state's Secretary of State","form":"Registered agent appointment","schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["corporation","llc","partnership","nonprofit"]},"severity":"medium","action":"Keep a registered agent appointed in the home state and in every state where the company is registered, keep the agent's invoice paid, and update the Secretary of State within the state's deadline if the agent or its address changes. Add the agent's renewal date as your own date.","fee":null,"penalty":"A resigned or lapsed agent leaves the company without a registered agent; the state revokes or dissolves it after notice, and lawsuits can be served without the company knowing","source":"https://www.sba.gov/business-guide/manage-your-business/stay-legally-compliant","explanation":"Every corporation, LLC and nonprofit must have a registered agent with a street address in each state where it is registered, to receive legal papers and state notices. Commercial agents charge $50 to $300 a year and resign when unpaid, and a company without an agent is on the road to administrative dissolution. The renewal date is the agent's, not the state's, so it belongs on the calendar as your own date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/registered-agent-in-every-state-of-registration"},{"id":"us.fed.boi","name":"Beneficial ownership report: not required for US formed companies","jurisdiction":{"country":"US","level":"federal"},"agency":"FinCEN","form":"Beneficial Ownership Information Report","schedule":{"kind":"none"},"roll":"none","applies":{},"severity":"low","action":"Nothing to file. Companies formed in a US state are exempt. A company formed under foreign law and registered to do business in a US state still reports.","fee":null,"penalty":null,"source":"https://www.fincen.gov/boi","explanation":"The Corporate Transparency Act originally required most US companies to report their owners to FinCEN, with penalties of $591 a day. An interim rule in March 2025 exempted US formed companies, and a final rule effective August 14, 2026 made that exemption permanent. The federal rule does not change state requirements: New York's LLC Transparency Act, in force since January 1, 2026, has its own disclosure for LLCs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/beneficial-ownership-report-not-required-for-us-formed-companies"},{"id":"us.al.corp.report","name":"Alabama business privilege tax return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":"Form CPT","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the business privilege tax return with the Alabama Department of Revenue and pay the fee (Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024).","fee":"Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024","penalty":"10% of the tax for late filing, plus interest","source":"https://www.revenue.alabama.gov/business-license/business-privilege-tax/","explanation":"Alabama no longer requires a separate annual report with the Secretary of State for domestic entities. What remains is the business privilege tax return filed with the Department of Revenue: Form CPT for C corporations, due with the corporate income tax return. Since the 2024 tax year, an entity whose tax would be $100 or less owes nothing and does not file.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-business-privilege-tax-return-corporation"},{"id":"us.al.llc.report","name":"Alabama business privilege tax return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":"Form PPT","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the business privilege tax return with the Alabama Department of Revenue and pay the fee (Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024).","fee":"Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024","penalty":"10% of the tax for late filing, plus interest","source":"https://www.revenue.alabama.gov/business-license/business-privilege-tax/","explanation":"Alabama no longer requires a separate annual report with the Secretary of State for domestic entities. LLCs, S corporations and limited partnerships file the business privilege tax return on Form PPT with the Department of Revenue, due by the 15th day of the third month after the year ends. Since the 2024 tax year, an entity whose tax would be $100 or less owes nothing and does not file.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-business-privilege-tax-return-llc"},{"id":"us.al.lp.report","name":"Alabama business privilege tax return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":"Form PPT","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the business privilege tax return with the Alabama Department of Revenue and pay the fee (Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024).","fee":"Tax computed on net worth; entities owing $100 or less are exempt from the tax and from filing since 2024","penalty":"10% of the tax for late filing, plus interest","source":"https://www.revenue.alabama.gov/business-license/business-privilege-tax/","explanation":"Alabama no longer requires a separate annual report with the Secretary of State for domestic entities. LLCs, S corporations and limited partnerships file the business privilege tax return on Form PPT with the Department of Revenue, due by the 15th day of the third month after the year ends. Since the 2024 tax year, an entity whose tax would be $100 or less owes nothing and does not file. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-business-privilege-tax-return-partnership"},{"id":"us.al.charity","name":"Alabama charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Attorney General, Consumer Protection Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Attorney General within 90 days after the fiscal year ends, with the financial report or Form 990.","fee":"$25","penalty":"Up to $5,000 per violation for soliciting while unregistered","source":"https://www.alabamaag.gov/licensing-registration/charitable-organizations/","explanation":"A charity that asks Alabama residents for contributions registers with the Attorney General before it starts and renews every year within 90 days after its fiscal year ends, March 31 for a calendar year. The fee is $25. Religious organizations, schools, and charities raising under $25,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-charitable-organization-registration-renewal"},{"id":"us.al.income.corp","name":"Alabama corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Alabama corporate income tax return with the Alabama Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.revenue.alabama.gov/","explanation":"Alabama taxes corporate income, so a C corporation doing business there files a state return with the Alabama Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-corporate-income-tax-return"},{"id":"us.al.est.corp","name":"Alabama corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Alabama corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.revenue.alabama.gov/","explanation":"Like the IRS, Alabama collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Alabama Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-corporate-estimated-tax-payment"},{"id":"us.al.income.pt","name":"Alabama pass through entity return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Alabama pass through entity return with the Alabama Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.revenue.alabama.gov/","explanation":"An S corporation or partnership doing business in Alabama files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Alabama returns. Some states charge a minimum tax or filing fee with it; check the Alabama Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-pass-through-entity-return"},{"id":"us.al.income.owner","name":"Alabama personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Alabama personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.revenue.alabama.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Alabama personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-personal-income-tax-return-with-business-income"},{"id":"us.al.sui","name":"Alabama unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Alabama.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.revenue.alabama.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-unemployment-insurance-wage-report"},{"id":"us.al.wh.recon","name":"Alabama annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Alabama income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.revenue.alabama.gov/","explanation":"Alabama withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Alabama Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-annual-withholding-reconciliation"},{"id":"us.al.sales","name":"Alabama sales tax return","jurisdiction":{"country":"US","level":"state","state":"AL"},"agency":"Alabama Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Alabama sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.revenue.alabama.gov/","explanation":"A business that collects Alabama sales tax files returns on a schedule the Alabama Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alabama-sales-tax-return"},{"id":"us.ak.corp.report","name":"Alaska biennial report","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Division of Corporations, Business and Professional Licensing","form":null,"schedule":{"kind":"fixed","month":1,"day":2,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Alaska Division of Corporations, Business and Professional Licensing and pay the fee ($100).","fee":"$100","penalty":"$37.50 late fee; involuntary dissolution after continued failure","source":"https://www.commerce.alaska.gov/web/cbpl/Corporations.aspx","explanation":"Alaska requires every corporation registered in the state to file a biennial report with the Alaska Division of Corporations, Business and Professional Licensing by January 2 every second year, counting from the year of formation. The fee is $100. Miss it and the result is $37.50 late fee; involuntary dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-biennial-report-corporation"},{"id":"us.ak.llc.report","name":"Alaska biennial report","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Division of Corporations, Business and Professional Licensing","form":null,"schedule":{"kind":"fixed","month":1,"day":2,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Alaska Division of Corporations, Business and Professional Licensing and pay the fee ($100).","fee":"$100","penalty":"$37.50 late fee; involuntary dissolution after continued failure","source":"https://www.commerce.alaska.gov/web/cbpl/Corporations.aspx","explanation":"Alaska requires every LLC registered in the state to file a biennial report with the Alaska Division of Corporations, Business and Professional Licensing by January 2 every second year, counting from the year of formation. The fee is $100. Miss it and the result is $37.50 late fee; involuntary dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-biennial-report-llc"},{"id":"us.ak.lp.report","name":"Alaska biennial report","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Division of Corporations, Business and Professional Licensing","form":null,"schedule":{"kind":"fixed","month":1,"day":2,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Alaska Division of Corporations, Business and Professional Licensing and pay the fee ($100).","fee":"$100","penalty":"$37.50 late fee; involuntary dissolution after continued failure","source":"https://www.commerce.alaska.gov/web/cbpl/Corporations.aspx","explanation":"Alaska requires every limited partnership or LLP registered in the state to file a biennial report with the Alaska Division of Corporations, Business and Professional Licensing by January 2 every second year, counting from the year of formation. The fee is $100. Miss it and the result is $37.50 late fee; involuntary dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-biennial-report-partnership"},{"id":"us.ak.nonprofit.report","name":"Alaska nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Division of Corporations, Business and Professional Licensing","form":null,"schedule":{"kind":"fixed","month":7,"day":2,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Alaska Division of Corporations, Business and Professional Licensing and pay the fee ($25).","fee":"$25","penalty":"$37.50 late fee; involuntary dissolution after continued failure","source":"https://www.commerce.alaska.gov/web/cbpl/Corporations.aspx","explanation":"An Alaska nonprofit corporation files a biennial report by July 2, in even or odd years according to the year it was formed. The fee is $25, and the report can be filed from April 2.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-nonprofit-biennial-report"},{"id":"us.ak.charity","name":"Alaska charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Department of Law","form":null,"schedule":{"kind":"fixed","month":9,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Department of Law by September 1, with the most recent Form 990.","fee":"$40","penalty":"Civil penalties under the Unfair Trade Practices Act","source":"https://law.alaska.gov/department/civil/consumer/charityreg.html","explanation":"A charity that solicits in Alaska registers with the Department of Law and renews by September 1 every year. The fee is $40. Organizations raising under $5,000 a year, or with fewer than ten contributors, are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-charitable-organization-registration-renewal"},{"id":"us.ak.license","name":"Alaska business license renewal","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Division of Corporations, Business and Professional Licensing","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"scope":"registered"},"severity":"high","action":"Renew the state business license before it expires on December 31.","fee":"$50 a year, or $100 for two years","penalty":null,"source":"https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing.aspx","explanation":"Alaska requires a state business license for every business operating in the state, separate from the entity's registration. It expires December 31 and renews for one or two years.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-business-license-renewal"},{"id":"us.ak.income.corp","name":"Alaska corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Alaska corporate income tax return with the Alaska Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.alaska.gov/","explanation":"Alaska taxes corporate income, so a C corporation doing business there files a state return with the Alaska Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-corporate-income-tax-return"},{"id":"us.ak.est.corp","name":"Alaska corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Alaska corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.alaska.gov/","explanation":"Like the IRS, Alaska collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Alaska Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-corporate-estimated-tax-payment"},{"id":"us.ak.sui","name":"Alaska unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Alaska.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.alaska.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-unemployment-insurance-wage-report"},{"id":"us.ak.sales","name":"Alaska sales tax: no state sales tax","jurisdiction":{"country":"US","level":"state","state":"AK"},"agency":"Alaska Department of Revenue","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"sales"},"severity":"low","action":"Nothing to file with the state. Alaska has no state sales tax. Many boroughs and cities levy their own, with their own returns, and remote sellers register with the Alaska Remote Seller Sales Tax Commission once their Alaska sales pass $100,000.","fee":null,"penalty":null,"source":"https://tax.alaska.gov/","explanation":"Alaska has no state sales tax. Many boroughs and cities levy their own, with their own returns, and remote sellers register with the Alaska Remote Seller Sales Tax Commission once their Alaska sales pass $100,000. A company that ticked Alaska as a state where it collects sales tax has no state return to file there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/alaska-sales-tax-no-state-sales-tax"},{"id":"us.az.corp.report","name":"Arizona annual report","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Arizona Corporation Commission and pay the fee ($45).","fee":"$45","penalty":"$9 a month late; administrative dissolution after 60 days past due","source":"https://azcc.gov/corporations","explanation":"Arizona corporations file an annual report with the Arizona Corporation Commission on the anniversary date the Commission assigned at incorporation. Arizona LLCs file no annual report at all, which is one of the reasons the LLC is popular there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-annual-report-corporation"},{"id":"us.az.nonprofit.report","name":"Arizona nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Arizona Corporation Commission and pay the fee ($10).","fee":"$10","penalty":"$9 a month late; administrative dissolution after continued failure","source":"https://azcc.gov/corporations","explanation":"Arizona requires every nonprofit corporation registered in the state to file an annual report with the Arizona Corporation Commission on the anniversary date of its formation. The fee is $10. Miss it and the result is $9 a month late; administrative dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-nonprofit-annual-report"},{"id":"us.az.charity","name":"Arizona charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Secretary of State","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Arizona repealed general charitable registration in 2013; only veterans organizations soliciting in the state register.","fee":null,"penalty":null,"source":"https://azsos.gov/business/other-services/veterans-charities-organizations","explanation":"Arizona was one of the first states to drop charitable solicitation registration, in 2013. A charity asking Arizona residents for money needs no state registration, though it still files its Form 990 and keeps its corporate standing. Veterans organizations are the one category that still registers, with the Secretary of State.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-charitable-solicitation-registration-not-required"},{"id":"us.az.income.corp","name":"Arizona corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Arizona corporate income tax return with the Arizona Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://azdor.gov/","explanation":"Arizona taxes corporate income, so a C corporation doing business there files a state return with the Arizona Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-corporate-income-tax-return"},{"id":"us.az.est.corp","name":"Arizona corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Arizona corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://azdor.gov/","explanation":"Like the IRS, Arizona collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Arizona Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-corporate-estimated-tax-payment"},{"id":"us.az.income.pt","name":"Arizona pass through entity return","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Arizona pass through entity return with the Arizona Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://azdor.gov/","explanation":"An S corporation or partnership doing business in Arizona files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Arizona returns. Some states charge a minimum tax or filing fee with it; check the Arizona Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-pass-through-entity-return"},{"id":"us.az.income.owner","name":"Arizona personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Arizona personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://azdor.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Arizona personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-personal-income-tax-return-with-business-income"},{"id":"us.az.sui","name":"Arizona unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Arizona.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://azdor.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-unemployment-insurance-wage-report"},{"id":"us.az.wh.recon","name":"Arizona annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Arizona income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://azdor.gov/","explanation":"Arizona withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Arizona Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-annual-withholding-reconciliation"},{"id":"us.az.sales","name":"Arizona sales tax return","jurisdiction":{"country":"US","level":"state","state":"AZ"},"agency":"Arizona Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Arizona sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://azdor.gov/","explanation":"A business that collects Arizona sales tax files returns on a schedule the Arizona Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arizona-sales-tax-return"},{"id":"us.ar.corp.report","name":"Arkansas annual franchise tax report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Secretary of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual franchise tax report with the Arkansas Secretary of State and pay the fee: $150 minimum (0.3% of outstanding capital stock for stock corporations).","fee":"$150 minimum (0.3% of outstanding capital stock for stock corporations)","penalty":"$25 late penalty plus interest; charter revoked after continued failure","source":"https://www.sos.arkansas.gov/business-commercial-services-bcs","explanation":"Arkansas requires every corporation registered in the state to file an annual franchise tax report with the Arkansas Secretary of State by May 1 each year. The fee is $150 minimum (0.3% of outstanding capital stock for stock corporations). Miss it and the result is $25 late penalty plus interest; charter revoked after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-annual-franchise-tax-report-corporation"},{"id":"us.ar.llc.report","name":"Arkansas annual franchise tax report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Secretary of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual franchise tax report with the Arkansas Secretary of State and pay the fee ($150).","fee":"$150","penalty":"$25 late penalty plus interest; charter revoked after continued failure","source":"https://www.sos.arkansas.gov/business-commercial-services-bcs","explanation":"Arkansas requires every LLC registered in the state to file an annual franchise tax report with the Arkansas Secretary of State by May 1 each year. The fee is $150. Miss it and the result is $25 late penalty plus interest; charter revoked after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-annual-franchise-tax-report-llc"},{"id":"us.ar.lp.report","name":"Arkansas annual franchise tax report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Secretary of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual franchise tax report with the Arkansas Secretary of State and pay the fee ($150).","fee":"$150","penalty":"$25 late penalty plus interest; charter revoked after continued failure","source":"https://www.sos.arkansas.gov/business-commercial-services-bcs","explanation":"Arkansas requires every limited partnership or LLP registered in the state to file an annual franchise tax report with the Arkansas Secretary of State by May 1 each year. The fee is $150. Miss it and the result is $25 late penalty plus interest; charter revoked after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-annual-franchise-tax-report-partnership"},{"id":"us.ar.nonprofit.report","name":"Arkansas nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Secretary of State","form":null,"schedule":{"kind":"fixed","month":8,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Arkansas Secretary of State.","fee":"No fee","penalty":"Revocation after continued failure","source":"https://www.sos.arkansas.gov/business-commercial-services-bcs","explanation":"An Arkansas nonprofit corporation files an annual report with the Secretary of State by August 1, with no fee. It can be filed from January 1.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-nonprofit-annual-report"},{"id":"us.ar.charity","name":"Arkansas charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Secretary of State","form":"Form CR-03","schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the annual charitable organization report with the Secretary of State, with the Form 990, within six months after the fiscal year ends.","fee":"No fee","penalty":"Civil penalties and an order to stop soliciting","source":"https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities","explanation":"A charity that solicits in Arkansas registers with the Secretary of State and files an annual report within six months after its fiscal year ends, June 30 for a calendar year. There is no fee. Religious organizations, schools, and charities raising under $50,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-charitable-organization-annual-report"},{"id":"us.ar.income.corp","name":"Arkansas corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Arkansas corporate income tax return with the Arkansas Department of Finance and Administration by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.dfa.arkansas.gov/","explanation":"Arkansas taxes corporate income, so a C corporation doing business there files a state return with the Arkansas Department of Finance and Administration by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-corporate-income-tax-return"},{"id":"us.ar.est.corp","name":"Arkansas corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Arkansas corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.dfa.arkansas.gov/","explanation":"Like the IRS, Arkansas collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Arkansas Department of Finance and Administration page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-corporate-estimated-tax-payment"},{"id":"us.ar.income.pt","name":"Arkansas pass through entity return","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Arkansas pass through entity return with the Arkansas Department of Finance and Administration by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.dfa.arkansas.gov/","explanation":"An S corporation or partnership doing business in Arkansas files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Arkansas returns. Some states charge a minimum tax or filing fee with it; check the Arkansas Department of Finance and Administration page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-pass-through-entity-return"},{"id":"us.ar.income.owner","name":"Arkansas personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Arkansas personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.dfa.arkansas.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Arkansas personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-personal-income-tax-return-with-business-income"},{"id":"us.ar.sui","name":"Arkansas unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Arkansas.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.dfa.arkansas.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-unemployment-insurance-wage-report"},{"id":"us.ar.wh.recon","name":"Arkansas annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Arkansas income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.dfa.arkansas.gov/","explanation":"Arkansas withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Arkansas Department of Finance and Administration after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-annual-withholding-reconciliation"},{"id":"us.ar.sales","name":"Arkansas sales tax return","jurisdiction":{"country":"US","level":"state","state":"AR"},"agency":"Arkansas Department of Finance and Administration","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Arkansas sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.dfa.arkansas.gov/","explanation":"A business that collects Arkansas sales tax files returns on a schedule the Arkansas Department of Finance and Administration assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/arkansas-sales-tax-return"},{"id":"us.ca.corp.report","name":"California statement of information","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the statement of information with the California Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$250 penalty from the Franchise Tax Board; suspension after continued failure","source":"https://www.sos.ca.gov/business-programs/business-entities/statements","explanation":"California corporations file a Statement of Information every year, due by the last day of the month in which the corporation was registered. The filing window opens five months before that. The penalty for missing it is $250, assessed by the Franchise Tax Board, and a corporation that stays delinquent is suspended.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-statement-of-information-corporation"},{"id":"us.ca.llc.report","name":"California statement of information","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the statement of information with the California Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$250 penalty from the Franchise Tax Board; suspension after continued failure","source":"https://www.sos.ca.gov/business-programs/business-entities/statements","explanation":"California LLCs file a Statement of Information every two years, due by the last day of the anniversary month of registration. The penalty for missing it is $250, assessed by the Franchise Tax Board, and an LLC that stays delinquent is suspended.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-statement-of-information-llc"},{"id":"us.ca.lp.report","name":"California statement of information","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the statement of information with the California Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$250 penalty from the Franchise Tax Board; suspension after continued failure","source":"https://www.sos.ca.gov/business-programs/business-entities/statements","explanation":"California LLCs file a Statement of Information every two years, due by the last day of the anniversary month of registration. The penalty for missing it is $250, assessed by the Franchise Tax Board, and an LLC that stays delinquent is suspended. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-statement-of-information-partnership"},{"id":"us.ca.nonprofit.report","name":"California nonprofit statement of information","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Secretary of State","form":"Form SI-100","schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the statement of information with the California Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$50 penalty from the Franchise Tax Board; suspension after continued failure","source":"https://www.sos.ca.gov/business-programs/business-entities/statements","explanation":"A California nonprofit corporation files a Statement of Information (Form SI-100) every two years, by the last day of the anniversary month of its incorporation. The fee is $20. It is separate from the Attorney General's charity registration and from the Franchise Tax Board's exempt organization return (Form 199 or the 199N e-Postcard), which is due at the same time as the federal Form 990.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-nonprofit-statement-of-information"},{"id":"us.ca.charity","name":"California charity registration renewal","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Attorney General, Registry of Charities and Fundraisers","form":"Form RRF-1","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"critical","action":"File the annual registration renewal fee report (Form RRF-1) with a copy of the Form 990 (or Form CT-TR-1 if the charity files the 990-N) and the renewal fee, four months and fifteen days after the fiscal year ends; the IRS extension carries over.","fee":"$25 to $1,200, by total revenue","penalty":"Late fees, loss of tax exemption with the Franchise Tax Board, and suspension of the right to solicit","source":"https://oag.ca.gov/charities/renewals","explanation":"Every charity that holds assets or solicits in California is on the Attorney General's Registry and renews every year on Form RRF-1, due four months and fifteen days after the fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. The fee runs from $25 for revenue under $50,000 to $1,200 above $500 million, in nine tiers. A charity that files the 990-N e-Postcard attaches the Attorney General's own financial form, CT-TR-1, since the e-Postcard carries no figures. A registry that lapses leads to loss of the state tax exemption, so this one is worth a reminder.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-charity-registration-renewal"},{"id":"us.ca.llc-tax","name":"California annual LLC tax","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 3522","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"taxTreatments":["partnership","disregarded"],"scope":"registered"},"severity":"critical","action":"Pay the $800 annual LLC tax with Form 3522 by the 15th day of the fourth month of the tax year.","fee":"$800","penalty":"5% of the unpaid tax plus 0.5% a month, plus interest","source":"https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html","explanation":"Every LLC registered or doing business in California and taxed as a partnership or a disregarded entity pays an $800 annual tax to the Franchise Tax Board, whether or not it made money. It is due by the 15th day of the fourth month of the tax year, April 15 for a calendar year, which means it is paid in advance for the current year. An LLC that elected corporate treatment files Form 100 or 100S and pays the corporate minimum franchise tax instead.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-annual-llc-tax"},{"id":"us.ca.llc-fee","name":"California LLC fee estimate (California income over $250,000)","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 3536","schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":15},"roll":"none","applies":{"legalForms":["llc"],"taxTreatments":["partnership","disregarded"],"revenueMin":"100k-500k","scope":"registered"},"severity":"high","action":"Pay the estimated LLC fee with Form 3536 if California income will exceed $250,000.","fee":"$900 to $11,790 depending on California income over $250,000","penalty":"10% of the underpaid fee","source":"https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html","explanation":"On top of the $800 tax, an LLC taxed as a partnership or disregarded entity with California income over $250,000 pays a fee that scales with income. The estimate is due by the 15th day of the sixth month, June 15 for a calendar year, and the rest with the return. The line is shown from the $100,000 to $500,000 revenue band because the fee starts at $250,000; an LLC below that owes nothing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-llc-fee-estimate-california-income-over-250-000"},{"id":"us.ca.llc-return","name":"California LLC return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 568","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"legalForms":["llc"],"taxTreatments":["partnership"],"scope":"registered"},"severity":"critical","action":"File Form 568 for the LLC with the Franchise Tax Board by the 15th day of the third month after the year ends, with a Schedule K-1 (568) for each member.","fee":null,"penalty":null,"source":"https://www.ftb.ca.gov/forms/2025/2025-568.pdf","explanation":"A California LLC taxed as a partnership files Form 568 with the Franchise Tax Board by the 15th day of the third month after the year ends, March 15 for a calendar year, with an automatic extension to file (not to pay). The $800 annual tax and any LLC fee are reconciled on it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-llc-return"},{"id":"us.ca.llc-return-smllc","name":"California single member LLC return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 568","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"taxTreatments":["disregarded"],"scope":"registered"},"severity":"critical","action":"File Form 568 for the single member LLC with the Franchise Tax Board by the 15th day of the fourth month after the year ends, the same day as the owner's return.","fee":null,"penalty":null,"source":"https://www.ftb.ca.gov/forms/2025/2025-568.pdf","explanation":"A single member LLC is disregarded for income tax but still files its own Form 568 with the Franchise Tax Board, by the 15th day of the fourth month after the year ends, April 15 for a calendar year, with an automatic extension to file. The $800 annual tax and any LLC fee are reconciled on it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-single-member-llc-return"},{"id":"us.ca.s-corp-estimates","name":"California S corporation estimated tax and minimum franchise tax","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 100-ES","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["s-corp"],"scope":"registered"},"severity":"high","action":"Pay the S corporation's estimated tax in four installments on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year; the $800 minimum goes with the first.","fee":"$800 minimum franchise tax, paid with the first installment; 1.5% of California net income","penalty":"Underpayment penalty plus interest; 5% plus 0.5% a month on late payments","source":"https://www.ftb.ca.gov/pay/estimated-tax-payments.html","explanation":"California taxes S corporations at 1.5% of net income with an $800 minimum franchise tax, owed in loss years too, and collects it through estimated payments on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year: April 15, June 15, September 15 and December 15 for a calendar year. The $800 minimum is paid with the first installment. The S corporation's first tax year is exempt from the minimum. An LLC that elected S corporation treatment pays this instead of the LLC tax.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-s-corporation-estimated-tax-and-minimum-franchise-tax"},{"id":"us.ca.exempt-return","name":"California exempt organization annual return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 199 or FTB 199N","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File Form 199, or the 199N e-Postcard if gross receipts are normally $50,000 or less (private foundations file Form 199 at any size), with the Franchise Tax Board by the 15th day of the fifth month after the fiscal year ends, the same day as the federal return.","fee":"No fee","penalty":"$5 a month late, up to $40; revocation of the state exemption after continued failure","source":"https://www.ftb.ca.gov/file/business/types/charities-nonprofits/annual-and-filing-requirements.html","explanation":"California runs its own exemption alongside the federal one, and an exempt organization files a state return with the Franchise Tax Board every year: Form 199, or the 199N e-Postcard for gross receipts normally $50,000 or less. A private foundation files Form 199 whatever its size. It is due by the 15th day of the fifth month after the fiscal year ends, May 15 for a calendar year, with an automatic extension to the federal extended date. There is no fee since 2021. An organization that stops filing loses its California exemption and is billed the $800 minimum franchise tax.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-exempt-organization-annual-return"},{"id":"us.ca.income.corp","name":"California corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the California corporate income tax return with the California Franchise Tax Board by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.ftb.ca.gov/","explanation":"California taxes corporate income, so a C corporation doing business there files a state return with the California Franchise Tax Board by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-corporate-income-tax-return"},{"id":"us.ca.est.corp","name":"California corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":"Form 100-ES","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the California corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":"$800 minimum franchise tax, paid with the first installment; 8.84% of California net income","penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.ftb.ca.gov/","explanation":"Like the IRS, California collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; California's minimum franchise tax of $800 is owed by every corporation registered or doing business in the state, loss years included, and is paid with the first installment; a corporation's first tax year is exempt from the minimum. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-corporate-estimated-tax-payment"},{"id":"us.ca.income.pt","name":"California pass through entity return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the California pass through entity return with the California Franchise Tax Board by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.ftb.ca.gov/","explanation":"An S corporation or partnership doing business in California files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own California returns. Some states charge a minimum tax or filing fee with it; check the California Franchise Tax Board page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-pass-through-entity-return"},{"id":"us.ca.income.owner","name":"California personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's California personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.ftb.ca.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's California personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-personal-income-tax-return-with-business-income"},{"id":"us.ca.sui","name":"California unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in California.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.ftb.ca.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-unemployment-insurance-wage-report"},{"id":"us.ca.wh.recon","name":"California fourth quarter wage reports closing the year","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Employment Development Department","form":"DE 9 and DE 9C","schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the fourth quarter DE 9 and DE 9C with the Employment Development Department by January 31 and keep withholding deposits on the schedule the EDD assigned. California has no separate annual reconciliation and W-2s are not filed with the state.","fee":null,"penalty":null,"source":"https://edd.ca.gov/en/payroll_taxes/","explanation":"California reconciles withholding every quarter rather than once a year: the DE 9 (contributions and withholding) and DE 9C (wage detail) are due by the last day of the month after each quarter, and the fourth quarter filing, due January 31, closes the year. W-2 copies go to the Social Security Administration only. A payroll provider files both forms.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-fourth-quarter-wage-reports-closing-the-year"},{"id":"us.ca.sdi","name":"California disability insurance and paid family leave withholding","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Employment Development Department","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Withhold and remit the contributions through payroll, or keep the policy in force, as the program requires; there is no separate return.","fee":null,"penalty":null,"source":"https://edd.ca.gov/en/disability/employer_requirements/","explanation":"California's state disability insurance and paid family leave are funded by a deduction from employee wages at a rate the EDD sets each year, withheld and remitted with regular payroll and reported on the quarterly DE 9 and DE 9C. There is no separate filing.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-disability-insurance-and-paid-family-leave-withholding"},{"id":"us.ca.harassment","name":"California harassment prevention training (5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":5},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in California and keep the attendance records.","fee":null,"penalty":null,"source":"https://www.sos.ca.gov/business-programs/business-entities/statements","explanation":"California requires private employers to train employees on preventing sexual harassment. Every two years: two hours for supervisors and one hour for other employees, for employers with five or more employees. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-harassment-prevention-training-5-or-more-employees"},{"id":"us.ca.auto-ira","name":"California retirement savings mandate (CalSavers)","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"CalSavers","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1,"retirementPlan":false},"severity":"medium","action":"Register with CalSavers if the company has any employees in California and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.calsavers.com/","explanation":"California requires an employer with no retirement plan of its own to enroll its employees in the state program, CalSavers, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. From 2025 every employer with at least one employee and no plan registers; penalties start at $250 per eligible employee after notice and rise to $500. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-retirement-savings-mandate-calsavers"},{"id":"us.ca.sales","name":"California sales tax return","jurisdiction":{"country":"US","level":"state","state":"CA"},"agency":"California Franchise Tax Board","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the California sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.ftb.ca.gov/","explanation":"A business that collects California sales tax files returns on a schedule the California Franchise Tax Board assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the last day of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/california-sales-tax-return"},{"id":"us.co.corp.report","name":"Colorado periodic report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the periodic report with the Colorado Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; delinquent status after the two month grace period","source":"https://www.sos.state.co.us/pubs/business/periodicReports.html","explanation":"Colorado calls its annual report a periodic report. It is due by the last day of the anniversary month of formation, can be filed up to two months early, and costs $25 online since July 2024. Two months after the due date the entity becomes delinquent and the fee rises.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-periodic-report-corporation"},{"id":"us.co.llc.report","name":"Colorado periodic report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the periodic report with the Colorado Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; delinquent status after the two month grace period","source":"https://www.sos.state.co.us/pubs/business/periodicReports.html","explanation":"Colorado requires every LLC registered in the state to file a periodic report with the Colorado Secretary of State by the last day of the anniversary month of its formation. The fee is $25. Miss it and the result is $50 late fee; delinquent status after the two month grace period. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-periodic-report-llc"},{"id":"us.co.lp.report","name":"Colorado periodic report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the periodic report with the Colorado Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; delinquent status after the two month grace period","source":"https://www.sos.state.co.us/pubs/business/periodicReports.html","explanation":"Colorado requires every limited partnership or LLP registered in the state to file a periodic report with the Colorado Secretary of State by the last day of the anniversary month of its formation. The fee is $25. Miss it and the result is $50 late fee; delinquent status after the two month grace period. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-periodic-report-partnership"},{"id":"us.co.nonprofit.report","name":"Colorado nonprofit periodic report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the periodic report with the Colorado Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; delinquent status after the two month grace period","source":"https://www.sos.state.co.us/pubs/business/periodicReports.html","explanation":"Colorado requires every nonprofit corporation registered in the state to file a periodic report with the Colorado Secretary of State by the last day of the anniversary month of its formation. The fee is $25. Miss it and the result is $50 late fee; delinquent status after the two month grace period. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-nonprofit-periodic-report"},{"id":"us.co.charity","name":"Colorado charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Secretary of State, Charities Program","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration online with the Secretary of State, with the financial information from the Form 990, four and a half months after the fiscal year ends.","fee":"$10","penalty":"Expiration of the registration and a fine for soliciting while expired","source":"https://www.sos.state.co.us/pubs/charities/charitableHome.html","explanation":"A charity that solicits in Colorado registers with the Secretary of State before it starts and renews every year four and a half months after its fiscal year ends, May 15 for a calendar year, with an extension that follows the IRS extension. The fee is $10.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-charitable-organization-registration-renewal"},{"id":"us.co.income.corp","name":"Colorado corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Colorado corporate income tax return with the Colorado Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.colorado.gov/","explanation":"Colorado taxes corporate income, so a C corporation doing business there files a state return with the Colorado Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-corporate-income-tax-return"},{"id":"us.co.est.corp","name":"Colorado corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Colorado corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.colorado.gov/","explanation":"Like the IRS, Colorado collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Colorado Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-corporate-estimated-tax-payment"},{"id":"us.co.income.pt","name":"Colorado pass through entity return","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Colorado pass through entity return with the Colorado Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.colorado.gov/","explanation":"An S corporation or partnership doing business in Colorado files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Colorado returns. Some states charge a minimum tax or filing fee with it; check the Colorado Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-pass-through-entity-return"},{"id":"us.co.income.owner","name":"Colorado personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Colorado personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.colorado.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Colorado personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-personal-income-tax-return-with-business-income"},{"id":"us.co.sui","name":"Colorado unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Colorado.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.colorado.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-unemployment-insurance-wage-report"},{"id":"us.co.wh.recon","name":"Colorado annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Colorado income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.colorado.gov/","explanation":"Colorado withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Colorado Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-annual-withholding-reconciliation"},{"id":"us.co.pfml","name":"Colorado FAMLI premium report","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado FAMLI Division","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://famli.colorado.gov/","explanation":"Colorado's paid family and medical leave program is funded by a premium on wages set each year, split evenly between employer and employee (employers with fewer than ten employees pay no employer share), reported every quarter to the FAMLI Division with a wage report of its own. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-famli-premium-report"},{"id":"us.co.auto-ira","name":"Colorado retirement savings mandate (Colorado SecureSavings, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado SecureSavings","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with Colorado SecureSavings if the company has 5 or more employees in Colorado and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://coloradosecuresavings.com/","explanation":"Colorado requires an employer with no retirement plan of its own to enroll its employees in the state program, Colorado SecureSavings, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-retirement-savings-mandate-colorado-securesavings-5-or-more-employees"},{"id":"us.co.sales","name":"Colorado sales tax return","jurisdiction":{"country":"US","level":"state","state":"CO"},"agency":"Colorado Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Colorado sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.colorado.gov/","explanation":"A business that collects Colorado sales tax files returns on a schedule the Colorado Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/colorado-sales-tax-return"},{"id":"us.ct.corp.report","name":"Connecticut annual report","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Secretary of the State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Connecticut Secretary of the State and pay the fee ($150).","fee":"$150","penalty":"Administrative dissolution after continued failure","source":"https://business.ct.gov/","explanation":"Connecticut requires every corporation registered in the state to file an annual report with the Connecticut Secretary of the State by the last day of the anniversary month of its formation. The fee is $150. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-annual-report-corporation"},{"id":"us.ct.llc.report","name":"Connecticut annual report","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Secretary of the State","form":null,"schedule":{"kind":"fixed","month":3,"day":31},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Connecticut Secretary of the State and pay the fee ($80).","fee":"$80","penalty":"Administrative dissolution after continued failure","source":"https://business.ct.gov/","explanation":"Connecticut LLCs file their annual report between January 1 and March 31 each year, a change made in 2020 from the old anniversary month rule. The fee is $80.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-annual-report-llc"},{"id":"us.ct.lp.report","name":"Connecticut annual report","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Secretary of the State","form":null,"schedule":{"kind":"fixed","month":3,"day":31},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Connecticut Secretary of the State and pay the fee ($80).","fee":"$80","penalty":"Administrative dissolution after continued failure","source":"https://business.ct.gov/","explanation":"Connecticut LLCs file their annual report between January 1 and March 31 each year, a change made in 2020 from the old anniversary month rule. The fee is $80. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-annual-report-partnership"},{"id":"us.ct.nonprofit.report","name":"Connecticut nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Secretary of the State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Connecticut Secretary of the State and pay the fee ($50).","fee":"$50","penalty":"Administrative dissolution after continued failure","source":"https://business.ct.gov/","explanation":"Connecticut requires every nonprofit corporation registered in the state to file an annual report with the Connecticut Secretary of the State on the anniversary date of its formation. The fee is $50. Miss it and the result is administrative dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-nonprofit-annual-report"},{"id":"us.ct.charity","name":"Connecticut charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Consumer Protection, Public Charities Unit","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":11,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Department of Consumer Protection by the last day of the eleventh month after the fiscal year ends, with the Form 990.","fee":"$50","penalty":"$25 a month late","source":"https://portal.ct.gov/DCP/Charities/Charitable-Solicitation-Registration-Information","explanation":"A charity that solicits in Connecticut registers with the Department of Consumer Protection and renews every year by the last day of the eleventh month after its fiscal year ends, November 30 for a calendar year. The fee is $50 and the late fee accrues monthly. Charities raising under $50,000 a year with no paid staff, religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-charitable-organization-registration-renewal"},{"id":"us.ct.income.corp","name":"Connecticut corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":1},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Connecticut corporate income tax return with the Connecticut Department of Revenue Services by the 1st day of the 5th month after the fiscal year ends (May 1 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://portal.ct.gov/drs","explanation":"Connecticut taxes corporate income, so a C corporation doing business there files a state return with the Connecticut Department of Revenue Services by the 1st day of the 5th month after the fiscal year ends (May 1 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-corporate-income-tax-return"},{"id":"us.ct.est.corp","name":"Connecticut corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Connecticut corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://portal.ct.gov/drs","explanation":"Like the IRS, Connecticut collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Connecticut Department of Revenue Services page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-corporate-estimated-tax-payment"},{"id":"us.ct.income.pt","name":"Connecticut pass through entity return","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Connecticut pass through entity return with the Connecticut Department of Revenue Services by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://portal.ct.gov/drs","explanation":"An S corporation or partnership doing business in Connecticut files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Connecticut returns. Some states charge a minimum tax or filing fee with it; check the Connecticut Department of Revenue Services page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-pass-through-entity-return"},{"id":"us.ct.income.owner","name":"Connecticut personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Connecticut personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://portal.ct.gov/drs","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Connecticut personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-personal-income-tax-return-with-business-income"},{"id":"us.ct.sui","name":"Connecticut unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Connecticut.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://portal.ct.gov/drs","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-unemployment-insurance-wage-report"},{"id":"us.ct.wh.recon","name":"Connecticut annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Connecticut income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://portal.ct.gov/drs","explanation":"Connecticut withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Connecticut Department of Revenue Services after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-annual-withholding-reconciliation"},{"id":"us.ct.pfml","name":"Connecticut Paid Leave contributions","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Paid Leave Authority","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://ctpaidleave.org/","explanation":"Connecticut Paid Leave is funded by an employee deduction of 0.5% of wages, no employer share, which the employer withholds and remits every quarter through the Paid Leave Authority's portal. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-paid-leave-contributions"},{"id":"us.ct.harassment","name":"Connecticut harassment prevention training (3 or more employees)","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":3},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in Connecticut and keep the attendance records.","fee":null,"penalty":null,"source":"https://business.ct.gov/","explanation":"Connecticut requires private employers to train employees on preventing sexual harassment. Two hours for all employees within six months of hire, for employers with three or more employees (supervisors only below three), with a refresher every ten years. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-harassment-prevention-training-3-or-more-employees"},{"id":"us.ct.auto-ira","name":"Connecticut retirement savings mandate (MyCTSavings, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"MyCTSavings","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with MyCTSavings if the company has 5 or more employees in Connecticut and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://myctsavings.com/","explanation":"Connecticut requires an employer with no retirement plan of its own to enroll its employees in the state program, MyCTSavings, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-retirement-savings-mandate-myctsavings-5-or-more-employees"},{"id":"us.ct.sales","name":"Connecticut sales tax return","jurisdiction":{"country":"US","level":"state","state":"CT"},"agency":"Connecticut Department of Revenue Services","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Connecticut sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://portal.ct.gov/drs","explanation":"A business that collects Connecticut sales tax files returns on a schedule the Connecticut Department of Revenue Services assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the last day of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/connecticut-sales-tax-return"},{"id":"us.de.corp.report","name":"Delaware annual report and franchise tax","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"fixed","month":3,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"home"},"severity":"critical","action":"File the annual report and franchise tax with the Delaware Division of Corporations and pay the fee: $50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method).","fee":"$50 report fee plus franchise tax, $175 minimum (authorized shares method) or $400 minimum (assumed par value capital method)","penalty":"$200 late penalty plus 1.5% interest a month on the unpaid tax","source":"https://corp.delaware.gov/paytaxes/","explanation":"Every Delaware corporation files an annual report and pays franchise tax by March 1, online with the Division of Corporations. The tax is computed by one of two methods, and a startup with a large authorized share count should always check the assumed par value method, which usually brings the bill down to $400. Missing March 1 costs $200 plus interest, and a corporation that stays unpaid for a year has its charter voided.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-annual-report-and-franchise-tax-corporation"},{"id":"us.de.corp.report.foreign","name":"Delaware foreign corporation annual report","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered-elsewhere"},"severity":"critical","action":"File the foreign corporation annual report with the Delaware Division of Corporations and pay the fee ($250).","fee":"$250","penalty":"$250 penalty for a report not filed, plus loss of good standing","source":"https://corp.delaware.gov/paytaxes/","explanation":"A corporation formed in another state and qualified to do business in Delaware files a foreign corporation annual report with the Division of Corporations by June 30 and pays $250. It owes no Delaware franchise tax; that is for corporations formed in Delaware. The fee rose from $125 to $250 on August 1, 2026.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-foreign-corporation-annual-report"},{"id":"us.de.llc.report","name":"Delaware annual LLC tax","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"fixed","month":6,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual LLC tax with the Delaware Division of Corporations and pay the fee ($400).","fee":"$400","penalty":"$200 late penalty plus 1.5% interest a month","source":"https://corp.delaware.gov/paytaxes/","explanation":"Delaware LLCs file no annual report. They pay a flat $400 annual tax by June 1, online with the Division of Corporations; it was $300 until House Bill 400 raised it in 2026, so the payment due June 1, 2027 is the first at the new amount. A late payment costs $200 plus interest, and an LLC that stays unpaid loses its certificate of formation.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-annual-llc-tax"},{"id":"us.de.lp.report","name":"Delaware annual partnership tax","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"fixed","month":6,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual partnership tax with the Delaware Division of Corporations and pay the fee: $400 for a limited partnership ($300 per partner for an LLP, up to $180,000).","fee":"$400 for a limited partnership ($300 per partner for an LLP, up to $180,000)","penalty":"$200 late penalty plus 1.5% interest a month","source":"https://corp.delaware.gov/paytaxes/","explanation":"A Delaware limited partnership files no annual report. It pays a flat $400 annual tax by June 1, online with the Division of Corporations, raised from $300 by House Bill 400 in 2026. A limited liability partnership pays $300 per partner instead, up to $180,000. A late payment costs $200 plus interest. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-annual-partnership-tax"},{"id":"us.de.nonprofit.report","name":"Delaware nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"fixed","month":3,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Delaware Division of Corporations and pay the fee ($25).","fee":"$25","penalty":"$200 late penalty plus interest","source":"https://corp.delaware.gov/paytaxes/","explanation":"A Delaware nonstock corporation that is exempt from franchise tax files an annual report by March 1 and pays a $25 fee, with no franchise tax. The exemption is claimed on the report itself with a copy of the IRS determination letter.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-nonprofit-annual-report"},{"id":"us.de.charity","name":"Delaware charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Delaware has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://attorneygeneral.delaware.gov/","explanation":"Delaware is one of the states that never required charities to register before soliciting. A Delaware charity still files its Form 990 and its annual report with the Division of Corporations, and registers in any other state where it asks for money.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-charitable-solicitation-registration-not-required"},{"id":"us.de.business-license","name":"Delaware business license renewal","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"employeesMin":1,"scope":"employer"},"severity":"high","action":"Renew the Delaware business license with the Division of Revenue before it expires on December 31; licenses can be renewed for one or three years.","fee":"$75 a year for the first location, $25 for each additional","penalty":"Operating without a license is a violation; the Division assesses the license fee plus penalties and interest","source":"https://revenue.delaware.gov/business-tax-forms/business-license/","explanation":"A company that actually operates in Delaware, with an office, staff or sales there, holds a state business license from the Division of Revenue, separate from its registration with the Division of Corporations. A Delaware company based in another state does not need one. The license expires December 31 and renews online for $75 a year.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-business-license-renewal"},{"id":"us.de.gross-receipts","name":"Delaware gross receipts tax return","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"employeesMin":1,"scope":"employer"},"severity":"high","action":"File the gross receipts tax return and pay the tax on Delaware receipts above the exclusion, monthly by the 20th or quarterly by the last day of the month after the quarter as the Division assigned.","fee":"0.0945% to 0.7468% of gross receipts by activity, after an exclusion of $100,000 a month ($300,000 a quarter) for most businesses","penalty":"5% a month late, up to 50%, plus interest","source":"https://revenue.delaware.gov/gross-receipts-tax-faqs/","explanation":"Delaware has no sales tax; businesses operating in the state pay a tax on their own gross receipts instead, at a rate set by the kind of business. Most small businesses fall under the $100,000 a month exclusion and file quarterly returns showing no tax, which are still due. A Delaware company based elsewhere owes nothing here. Dates assume quarterly filing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-gross-receipts-tax-return"},{"id":"us.de.franchise-estimates","name":"Delaware franchise tax installment (if last year's tax was $5,000 or more)","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Corporations","form":null,"schedule":{"kind":"dates","dates":[{"month":6,"day":1},{"month":9,"day":1},{"month":12,"day":1}]},"roll":"none","applies":{"legalForms":["corporation"],"revenueMin":"1m-5m","scope":"home"},"severity":"high","action":"Pay the quarterly franchise tax installment if last year's franchise tax was $5,000 or more.","fee":"40%, 20% and 20% of the prior year's tax, with the balance on March 1","penalty":null,"source":"https://corp.delaware.gov/paytaxes/","explanation":"A Delaware corporation whose franchise tax was $5,000 or more pays it in installments: 40% by June 1, 20% by September 1, 20% by December 1, and the rest with the annual report on March 1. Smaller corporations pay once, on March 1. The test is the tax, not revenue; the line is shown from the $1 million revenue band because a corporation below it rarely owes $5,000 under the assumed par value method, and a corporation that does can add the dates as its own.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-franchise-tax-installment-if-last-years-tax-was-5-000-or-more-corporation"},{"id":"us.de.income.corp","name":"Delaware corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"based"},"severity":"critical","action":"File the Delaware corporate income tax return with the Delaware Division of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://revenue.delaware.gov/","explanation":"Delaware taxes corporate income, so a C corporation doing business there files a state return with the Delaware Division of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site. A corporation formed in Delaware but based elsewhere, with no Delaware operations, files the annual report and franchise tax instead and owes no Form 1100.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-corporate-income-tax-return"},{"id":"us.de.est.corp","name":"Delaware corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"based"},"severity":"medium","action":"Pay the Delaware corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://revenue.delaware.gov/","explanation":"Like the IRS, Delaware collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Delaware Division of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-corporate-estimated-tax-payment"},{"id":"us.de.income.pt","name":"Delaware pass through entity return","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"based"},"severity":"high","action":"File the Delaware pass through entity return with the Delaware Division of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://revenue.delaware.gov/","explanation":"An S corporation or partnership doing business in Delaware files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Delaware returns. Some states charge a minimum tax or filing fee with it; check the Delaware Division of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-pass-through-entity-return"},{"id":"us.de.income.owner","name":"Delaware personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":30},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Delaware personal return by April 30 each year.","fee":null,"penalty":null,"source":"https://revenue.delaware.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Delaware personal return, due April 30 each year, later than the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-personal-income-tax-return-with-business-income"},{"id":"us.de.sui","name":"Delaware unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Delaware.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://revenue.delaware.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-unemployment-insurance-wage-report"},{"id":"us.de.wh.recon","name":"Delaware annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Delaware income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://revenue.delaware.gov/","explanation":"Delaware withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Delaware Division of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-annual-withholding-reconciliation"},{"id":"us.de.pfml","name":"Delaware Paid Leave contributions","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Department of Labor","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://labor.delaware.gov/paid-leave/","explanation":"Delaware's paid family and medical leave program collects contributions from January 2025 at a rate set each year, with up to half deducted from wages, reported every quarter through the Department of Labor's LaborFirst portal. Employers with fewer than ten employees are exempt from most of it and those with 10 to 24 owe only the parental leave part. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-paid-leave-contributions"},{"id":"us.de.harassment","name":"Delaware harassment prevention training (50 or more employees)","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":50},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in Delaware and keep the attendance records.","fee":null,"penalty":null,"source":"https://corp.delaware.gov/paytaxes/","explanation":"Delaware requires private employers to train employees on preventing sexual harassment. Every two years, for employers with 50 or more employees. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-harassment-prevention-training-50-or-more-employees"},{"id":"us.de.auto-ira","name":"Delaware retirement savings mandate (Delaware EARNS, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware EARNS","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with Delaware EARNS if the company has 5 or more employees in Delaware and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://earns.delaware.gov/","explanation":"Delaware requires an employer with no retirement plan of its own to enroll its employees in the state program, Delaware EARNS, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-retirement-savings-mandate-delaware-earns-5-or-more-employees"},{"id":"us.de.sales","name":"Delaware sales tax: no state sales tax","jurisdiction":{"country":"US","level":"state","state":"DE"},"agency":"Delaware Division of Revenue","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"sales"},"severity":"low","action":"Nothing to file with the state. Delaware has no sales tax. Businesses operating in the state pay the gross receipts tax on their own receipts instead, which is on this calendar for a company with people in Delaware.","fee":null,"penalty":null,"source":"https://revenue.delaware.gov/","explanation":"Delaware has no sales tax. Businesses operating in the state pay the gross receipts tax on their own receipts instead, which is on this calendar for a company with people in Delaware. A company that ticked Delaware as a state where it collects sales tax has no state return to file there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/delaware-sales-tax-no-state-sales-tax"},{"id":"us.dc.corp.report","name":"District of Columbia biennial report","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":"Form BRA-25","schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"formation+1"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the DC Department of Licensing and Consumer Protection and pay the fee ($300).","fee":"$300","penalty":"$100 late fee; revocation after continued failure","source":"https://dlcp.dc.gov/service/corporations-division","explanation":"DC entities file a two year report (Form BRA-25) with the Corporations Division by April 1 of the year after registration and every second year after that. The fee is $300 and the late fee $100. A company formed elsewhere counts from the year it registered in DC.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-biennial-report-corporation"},{"id":"us.dc.llc.report","name":"District of Columbia biennial report","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":"Form BRA-25","schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"formation+1"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the DC Department of Licensing and Consumer Protection and pay the fee ($300).","fee":"$300","penalty":"$100 late fee; revocation after continued failure","source":"https://dlcp.dc.gov/service/corporations-division","explanation":"District of Columbia requires every LLC registered in the state to file a biennial report with the DC Department of Licensing and Consumer Protection by April 1 of the year after formation and every second year after that. The fee is $300. Miss it and the result is $100 late fee; revocation after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-biennial-report-llc"},{"id":"us.dc.lp.report","name":"District of Columbia biennial report","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":"Form BRA-25","schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"formation+1"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the DC Department of Licensing and Consumer Protection and pay the fee ($300).","fee":"$300","penalty":"$100 late fee; revocation after continued failure","source":"https://dlcp.dc.gov/service/corporations-division","explanation":"District of Columbia requires every limited partnership or LLP registered in the state to file a biennial report with the DC Department of Licensing and Consumer Protection by April 1 of the year after formation and every second year after that. The fee is $300. Miss it and the result is $100 late fee; revocation after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-biennial-report-partnership"},{"id":"us.dc.nonprofit.report","name":"District of Columbia nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":"Form BRA-25","schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"formation+1"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the DC Department of Licensing and Consumer Protection and pay the fee ($80).","fee":"$80","penalty":"$50 late fee; revocation after continued failure","source":"https://dlcp.dc.gov/service/corporations-division","explanation":"A DC nonprofit corporation files a two year report (Form BRA-25) by April 1 of the year after registration and every second year after that. The fee is $80.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-nonprofit-biennial-report"},{"id":"us.dc.charity","name":"DC charitable solicitation license renewal","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":null,"schedule":{"kind":"anniversary","basis":"exact","of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable solicitation basic business license with the Department of Licensing and Consumer Protection by the end of the month before the registration month, every two years. There is no extension.","fee":"$99 for two years","penalty":"Fines for soliciting without a license","source":"https://dlcp.dc.gov/","explanation":"A charity that solicits in the District holds a charitable solicitation license, issued as a basic business license for two or four years, and renews it by the end of the month before its registration month. The fee is $99 for two years. Charities raising under $25,000 a year run entirely by volunteers are exempt. The license needs a DC registered agent and, for a corporation formed elsewhere, foreign registration with the Corporations Division.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-charitable-solicitation-license-renewal"},{"id":"us.dc.franchise-corp","name":"DC corporation franchise tax return","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":"Form D-20","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp","s-corp"],"scope":"registered"},"severity":"critical","action":"File Form D-20 and pay the franchise tax, including the minimum tax even in a loss year.","fee":"Tax on DC net income, $250 minimum ($1,000 if DC gross receipts exceed $1 million)","penalty":"5% a month late, up to 25%, plus interest","source":"https://otr.cfo.dc.gov/page/corporate-franchise-tax","explanation":"A corporation doing business in DC pays the DC corporation franchise tax on Form D-20, due by the 15th day of the fourth month after the year ends. The minimum tax is $250, or $1,000 once DC gross receipts pass $1 million, and it is owed even when the company lost money.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-corporation-franchise-tax-return"},{"id":"us.dc.franchise-ub","name":"DC unincorporated business franchise tax return","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":"Form D-30","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["partnership","disregarded"],"scope":"registered"},"severity":"high","action":"File Form D-30 if the business had DC gross receipts over $12,000.","fee":"Tax on DC net income, $250 minimum ($1,000 if DC gross receipts exceed $1 million)","penalty":"5% a month late, up to 25%, plus interest","source":"https://otr.cfo.dc.gov/page/unincorporated-business-franchise-tax","explanation":"DC taxes unincorporated businesses, including LLCs and partnerships, through the unincorporated business franchise tax on Form D-30, due by the 15th day of the fourth month after the year ends, once DC gross receipts exceed $12,000. Businesses whose income comes mainly from the owners' personal services are exempt, which covers many consultants.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-unincorporated-business-franchise-tax-return"},{"id":"us.dc.bbl","name":"DC basic business license renewal","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Licensing and Consumer Protection","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"based"},"severity":"high","action":"Keep the basic business license current: it runs two or four years and renews by the end of the month before the month it was issued. Add the renewal date as your own date.","fee":"By endorsement; the general business license is about $200 for two years, plus a $70 application fee and the endorsement fee","penalty":"Fines for operating without a license, and the Department can close the business","source":"https://dlcp.dc.gov/service/get-business-license","explanation":"Every business operating in the District holds a basic business license from the Department of Licensing and Consumer Protection, with an endorsement for its kind of activity (general business for most offices and services). The license runs two or four years from the month it was issued and renews by the end of the month before that month, so the date is the company's own; add it as your own date and the reminders follow. A corporation or LLC formed elsewhere registers with the Corporations Division first. A charity that solicits in DC holds the charitable solicitation endorsement on the same license.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-basic-business-license-renewal"},{"id":"us.dc.personal-property","name":"DC personal property tax return","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":"Form FP-31","schedule":{"kind":"fixed","month":7,"day":31},"roll":"none","applies":{"scope":"based"},"severity":"medium","action":"File Form FP-31 reporting the furniture, computers and equipment the business uses in DC as of July 1, by July 31.","fee":"$3.40 per $100 of value above the $225,000 exemption; most small businesses owe nothing but still file","penalty":"5% a month late, up to 25%, plus interest","source":"https://otr.cfo.dc.gov/page/personal-property-tax","explanation":"A business with tangible personal property in the District, computers, furniture and equipment, files a personal property tax return by July 31 each year reporting what it held on July 1. The first $225,000 of value is exempt, so most small businesses pay nothing, but the return is still due.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-personal-property-tax-return"},{"id":"us.dc.est.corp","name":"District of Columbia corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":"Form D-20ES","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the District of Columbia corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://otr.cfo.dc.gov/","explanation":"Like the IRS, District of Columbia collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; DC calls it the franchise tax; the estimates go to the Office of Tax and Revenue on Form D-20ES once the year's tax is expected to pass $1,000. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-corporate-estimated-tax-payment"},{"id":"us.dc.income.owner","name":"District of Columbia personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's District of Columbia personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://otr.cfo.dc.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's District of Columbia personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-personal-income-tax-return-with-business-income"},{"id":"us.dc.sui","name":"District of Columbia unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"District of Columbia unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in District of Columbia.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://otr.cfo.dc.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-unemployment-insurance-wage-report"},{"id":"us.dc.wh.recon","name":"District of Columbia annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of District of Columbia income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://otr.cfo.dc.gov/","explanation":"District of Columbia withholds state income tax from employee wages, and the employer reconciles the year's withholding with the DC Office of Tax and Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-annual-withholding-reconciliation"},{"id":"us.dc.pfml","name":"DC Paid Family Leave contributions","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Department of Employment Services","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://does.dc.gov/page/dc-paid-family-leave","explanation":"The District's paid family leave is funded by an employer paid contribution on wages at a rate set each year, with nothing deducted from employees, reported and paid every quarter with the unemployment insurance wage report. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/dc-paid-family-leave-contributions"},{"id":"us.dc.sales","name":"District of Columbia sales tax return","jurisdiction":{"country":"US","level":"state","state":"DC"},"agency":"DC Office of Tax and Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the District of Columbia sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://otr.cfo.dc.gov/","explanation":"A business that collects District of Columbia sales tax files returns on a schedule the DC Office of Tax and Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/district-of-columbia-sales-tax-return"},{"id":"us.fl.corp.report","name":"Florida annual report","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Division of Corporations (Sunbiz)","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Florida Division of Corporations (Sunbiz) and pay the fee ($150).","fee":"$150","penalty":"$400 late fee after May 1; administrative dissolution in September","source":"https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/","explanation":"Florida annual reports are filed on Sunbiz between January 1 and May 1. The fee is $150 for a corporation and the late fee is a flat $400 the day after May 1, which is one of the steepest in the country. File by the third Friday in September to avoid dissolution; entities still missing are dissolved at the close of business on the fourth Friday of September.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-annual-report-corporation"},{"id":"us.fl.llc.report","name":"Florida annual report","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Division of Corporations (Sunbiz)","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Florida Division of Corporations (Sunbiz) and pay the fee ($138.75).","fee":"$138.75","penalty":"$400 late fee after May 1; administrative dissolution in September","source":"https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/","explanation":"Florida annual reports are filed on Sunbiz between January 1 and May 1. The fee is $138.75 for an LLC and the late fee is a flat $400 the day after May 1. File by the third Friday in September to avoid dissolution; entities still missing are dissolved at the close of business on the fourth Friday of September.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-annual-report-llc"},{"id":"us.fl.lp.report","name":"Florida annual report","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Division of Corporations (Sunbiz)","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Florida Division of Corporations (Sunbiz) and pay the fee ($500).","fee":"$500","penalty":"$400 late fee after May 1","source":"https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/","explanation":"Florida requires every limited partnership or LLP registered in the state to file an annual report with the Florida Division of Corporations (Sunbiz) by May 1 each year. The fee is $500. Miss it and the result is $400 late fee after May 1. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-annual-report-partnership"},{"id":"us.fl.nonprofit.report","name":"Florida nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Division of Corporations (Sunbiz)","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Florida Division of Corporations (Sunbiz) and pay the fee ($61.25).","fee":"$61.25","penalty":"Administrative dissolution in September; nonprofits owe no late fee","source":"https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/","explanation":"A Florida nonprofit corporation files its annual report on Sunbiz between January 1 and May 1. The fee is $61.25. Nonprofits are spared the $400 late fee, but an entity that has not filed by the third Friday in September is dissolved.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-nonprofit-annual-report"},{"id":"us.fl.charity","name":"Florida solicitation of contributions registration renewal","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Department of Agriculture and Consumer Services","form":null,"schedule":{"kind":"anniversary","basis":"exact","of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the registration with the Department of Agriculture and Consumer Services on the anniversary of the initial registration, with the Form 990 or the financial statement.","fee":"$10 to $400, by contributions","penalty":"$25 a month late; administrative fines up to $5,000 for soliciting unregistered","source":"https://www.fdacs.gov/Business-Services/Solicitation-of-Contributions","explanation":"A charity that solicits in Florida registers with the Department of Agriculture and Consumer Services and renews every year on the anniversary of its first registration, so the date is the charity's own. The fee runs from $10 for contributions under $5,000 to $400 above $10 million. The Department sends a renewal notice; a late renewal costs $25 a month. Charities raising under $50,000 a year use a simplified registration with no fee; religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-solicitation-of-contributions-registration-renewal"},{"id":"us.fl.income.corp","name":"Florida corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":1},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Florida corporate income tax return with the Florida Department of Revenue by the 1st day of the 5th month after the fiscal year ends (May 1 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://floridarevenue.com/","explanation":"Florida taxes corporate income, so a C corporation doing business there files a state return with the Florida Department of Revenue by the 1st day of the 5th month after the fiscal year ends (May 1 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site. Florida has no personal income tax, so an S corporation, partnership or LLC taxed as one files no Florida income tax return; an S corporation files Form F-1120 only in a year it owes federal tax.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-corporate-income-tax-return"},{"id":"us.fl.est.corp","name":"Florida corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Florida corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://floridarevenue.com/","explanation":"Like the IRS, Florida collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Florida Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-corporate-estimated-tax-payment"},{"id":"us.fl.sui","name":"Florida unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Florida.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://floridarevenue.com/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-unemployment-insurance-wage-report"},{"id":"us.fl.sales","name":"Florida sales tax return","jurisdiction":{"country":"US","level":"state","state":"FL"},"agency":"Florida Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Florida sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://floridarevenue.com/","explanation":"A business that collects Florida sales tax files returns on a schedule the Florida Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/florida-sales-tax-return"},{"id":"us.ga.corp.report","name":"Georgia annual registration","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual registration with the Georgia Secretary of State and pay the fee: $50 plus a $10 online service charge ($60).","fee":"$50 plus a $10 online service charge ($60)","penalty":"$25 late fee; administrative dissolution after 60 days","source":"https://sos.ga.gov/annual-registration","explanation":"Georgia requires every corporation registered in the state to file an annual registration with the Georgia Secretary of State by April 1 each year. The fee is $50 plus a $10 online service charge ($60). Miss it and the result is $25 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-annual-registration-corporation"},{"id":"us.ga.llc.report","name":"Georgia annual registration","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual registration with the Georgia Secretary of State and pay the fee: $50 plus a $10 online service charge ($60).","fee":"$50 plus a $10 online service charge ($60)","penalty":"$25 late fee; administrative dissolution after 60 days","source":"https://sos.ga.gov/annual-registration","explanation":"Georgia requires every LLC registered in the state to file an annual registration with the Georgia Secretary of State by April 1 each year. The fee is $50 plus a $10 online service charge ($60). Miss it and the result is $25 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-annual-registration-llc"},{"id":"us.ga.lp.report","name":"Georgia annual registration","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual registration with the Georgia Secretary of State and pay the fee: $50 plus a $10 online service charge ($60).","fee":"$50 plus a $10 online service charge ($60)","penalty":"$25 late fee; administrative dissolution after 60 days","source":"https://sos.ga.gov/annual-registration","explanation":"Georgia requires every limited partnership or LLP registered in the state to file an annual registration with the Georgia Secretary of State by April 1 each year. The fee is $50 plus a $10 online service charge ($60). Miss it and the result is $25 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-annual-registration-partnership"},{"id":"us.ga.nonprofit.report","name":"Georgia nonprofit annual registration","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual registration with the Georgia Secretary of State and pay the fee ($40).","fee":"$40","penalty":"$25 late fee; administrative dissolution after 60 days","source":"https://sos.ga.gov/annual-registration","explanation":"Georgia requires every nonprofit corporation registered in the state to file an annual registration with the Georgia Secretary of State by April 1 each year. The fee is $40. Miss it and the result is $25 late fee; administrative dissolution after 60 days. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-nonprofit-annual-registration"},{"id":"us.ga.charity","name":"Georgia charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Secretary of State, Charities Division","form":null,"schedule":{"kind":"anniversary","basis":"exact","every":2,"of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State every two years, before it expires, with the most recent Form 990 and financial statement.","fee":"$20","penalty":"Expiration and a fine for soliciting while expired","source":"https://sos.ga.gov/how-to-guide/how-guide-charities","explanation":"A charity that solicits in Georgia registers with the Secretary of State and renews every two years, tied to the date of its first registration, so the date is the charity's own. The renewal fee is $20. Religious organizations, schools and charities raising under $25,000 a year are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-charitable-organization-registration-renewal"},{"id":"us.ga.income.corp","name":"Georgia corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Georgia corporate income tax return with the Georgia Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://dor.georgia.gov/","explanation":"Georgia taxes corporate income, so a C corporation doing business there files a state return with the Georgia Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-corporate-income-tax-return"},{"id":"us.ga.est.corp","name":"Georgia corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Georgia corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://dor.georgia.gov/","explanation":"Like the IRS, Georgia collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Georgia Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-corporate-estimated-tax-payment"},{"id":"us.ga.income.pt","name":"Georgia pass through entity return","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Georgia pass through entity return with the Georgia Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://dor.georgia.gov/","explanation":"An S corporation or partnership doing business in Georgia files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Georgia returns. Some states charge a minimum tax or filing fee with it; check the Georgia Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-pass-through-entity-return"},{"id":"us.ga.income.owner","name":"Georgia personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Georgia personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://dor.georgia.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Georgia personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-personal-income-tax-return-with-business-income"},{"id":"us.ga.sui","name":"Georgia unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Georgia.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://dor.georgia.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-unemployment-insurance-wage-report"},{"id":"us.ga.wh.recon","name":"Georgia annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Georgia income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://dor.georgia.gov/","explanation":"Georgia withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Georgia Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-annual-withholding-reconciliation"},{"id":"us.ga.sales","name":"Georgia sales tax return","jurisdiction":{"country":"US","level":"state","state":"GA"},"agency":"Georgia Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Georgia sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://dor.georgia.gov/","explanation":"A business that collects Georgia sales tax files returns on a schedule the Georgia Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/georgia-sales-tax-return"},{"id":"us.hi.corp.report","name":"Hawaii annual report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Commerce and Consumer Affairs","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Hawaii Department of Commerce and Consumer Affairs and pay the fee ($15).","fee":"$15","penalty":"$10 late fee; administrative dissolution after two years","source":"https://cca.hawaii.gov/breg/annual-reports/","explanation":"Hawaii requires every corporation registered in the state to file an annual report with the Hawaii Department of Commerce and Consumer Affairs by the end of the calendar quarter in which it was formed. The fee is $15. Miss it and the result is $10 late fee; administrative dissolution after two years. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-annual-report-corporation"},{"id":"us.hi.llc.report","name":"Hawaii annual report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Commerce and Consumer Affairs","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Hawaii Department of Commerce and Consumer Affairs and pay the fee ($15).","fee":"$15","penalty":"$10 late fee; administrative dissolution after two years","source":"https://cca.hawaii.gov/breg/annual-reports/","explanation":"Hawaii requires every LLC registered in the state to file an annual report with the Hawaii Department of Commerce and Consumer Affairs by the end of the calendar quarter in which it was formed. The fee is $15. Miss it and the result is $10 late fee; administrative dissolution after two years. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-annual-report-llc"},{"id":"us.hi.lp.report","name":"Hawaii annual report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Commerce and Consumer Affairs","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Hawaii Department of Commerce and Consumer Affairs and pay the fee ($15).","fee":"$15","penalty":"$10 late fee; administrative dissolution after two years","source":"https://cca.hawaii.gov/breg/annual-reports/","explanation":"Hawaii requires every limited partnership or LLP registered in the state to file an annual report with the Hawaii Department of Commerce and Consumer Affairs by the end of the calendar quarter in which it was formed. The fee is $15. Miss it and the result is $10 late fee; administrative dissolution after two years. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-annual-report-partnership"},{"id":"us.hi.nonprofit.report","name":"Hawaii nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Commerce and Consumer Affairs","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Hawaii Department of Commerce and Consumer Affairs and pay the fee: $5 ($2.50 online).","fee":"$5 ($2.50 online)","penalty":"Administrative dissolution after two years","source":"https://cca.hawaii.gov/breg/annual-reports/","explanation":"Hawaii requires every nonprofit corporation registered in the state to file an annual report with the Hawaii Department of Commerce and Consumer Affairs by the end of the calendar quarter in which it was formed. The fee is $5 ($2.50 online). Miss it and the result is administrative dissolution after two years. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-nonprofit-annual-report"},{"id":"us.hi.charity","name":"Hawaii charitable organization annual financial report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Attorney General, Tax and Charities Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the annual financial report and pay the annual fee through the Attorney General's online portal, with the Form 990, four and a half months after the fiscal year ends; the IRS extension carries over.","fee":"No fee under $25,000 in gross revenue, then $10 to $600","penalty":"$20 a day late, up to $1,000","source":"https://ag.hawaii.gov/tax/","explanation":"A charity that solicits in Hawaii registers with the Attorney General and files an annual financial report with its Form 990 four and a half months after its fiscal year ends, May 15 for a calendar year, or within ten business days of filing an extended Form 990. The fee runs from $10 to $600 by gross revenue, and the late fee is $20 a day. Charities raising under $25,000 a year with no paid staff are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-charitable-organization-annual-financial-report"},{"id":"us.hi.get-annual","name":"Hawaii general excise tax annual return","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":"Form G-49","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the annual general excise tax reconciliation (Form G-49) by the 20th day of the fourth month after the tax year ends, reconciling the periodic G-45 returns.","fee":"Any tax not already paid with the periodic returns","penalty":"5% a month late, up to 25%, plus interest","source":"https://tax.hawaii.gov/geninfo/get/","explanation":"Hawaii's general excise tax on gross receipts stands in for a sales tax, and the periodic returns on Form G-45 (the sales tax line on this calendar) are reconciled once a year on Form G-49, due by the 20th day of the fourth month after the tax year ends, April 20 for a calendar year. The annual return is due even when the periodic returns paid everything.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-general-excise-tax-annual-return"},{"id":"us.hi.income.corp","name":"Hawaii corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":20},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Hawaii corporate income tax return with the Hawaii Department of Taxation by the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.hawaii.gov/","explanation":"Hawaii taxes corporate income, so a C corporation doing business there files a state return with the Hawaii Department of Taxation by the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-corporate-income-tax-return"},{"id":"us.hi.est.corp","name":"Hawaii corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Hawaii corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.hawaii.gov/","explanation":"Like the IRS, Hawaii collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Hawaii Department of Taxation page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-corporate-estimated-tax-payment"},{"id":"us.hi.income.pt","name":"Hawaii pass through entity return","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":20},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Hawaii pass through entity return with the Hawaii Department of Taxation by the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.hawaii.gov/","explanation":"An S corporation or partnership doing business in Hawaii files a state information return by the 20th day of the 4th month after the fiscal year ends (April 20 for a calendar year), on the state's own date rather than the federal one, so the owners can report their shares on their own Hawaii returns. Some states charge a minimum tax or filing fee with it; check the Hawaii Department of Taxation page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-pass-through-entity-return"},{"id":"us.hi.income.owner","name":"Hawaii personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":null,"schedule":{"kind":"fixed","month":4,"day":20},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Hawaii personal return by April 20 each year.","fee":null,"penalty":null,"source":"https://tax.hawaii.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Hawaii personal return, due April 20 each year, later than the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-personal-income-tax-return-with-business-income"},{"id":"us.hi.sui","name":"Hawaii unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Hawaii.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.hawaii.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-unemployment-insurance-wage-report"},{"id":"us.hi.wh.recon","name":"Hawaii annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Hawaii income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.hawaii.gov/","explanation":"Hawaii withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Hawaii Department of Taxation after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-annual-withholding-reconciliation"},{"id":"us.hi.sdi","name":"Hawaii temporary disability insurance","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Labor and Industrial Relations","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Withhold and remit the contributions through payroll, or keep the policy in force, as the program requires; there is no separate return.","fee":null,"penalty":null,"source":"https://labor.hawaii.gov/dcd/home/about-tdi/","explanation":"Hawaii requires employers to provide temporary disability insurance, through an insured plan or a self insured plan the state approves, with up to half the cost deducted from wages. Hawaii has no paid family leave program. The obligation is the plan; add its renewal as your own date.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-temporary-disability-insurance"},{"id":"us.hi.sales","name":"Hawaii sales tax return","jurisdiction":{"country":"US","level":"state","state":"HI"},"agency":"Hawaii Department of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Hawaii sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.hawaii.gov/","explanation":"A business that collects Hawaii sales tax files returns on a schedule the Hawaii Department of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it. Hawaii's version is the general excise tax, filed on Form G-45 and reconciled once a year on Form G-49.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/hawaii-sales-tax-return"},{"id":"us.id.corp.report","name":"Idaho annual report","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Idaho Secretary of State.","fee":"No fee","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.idaho.gov/business-services/","explanation":"Idaho requires every corporation registered in the state to file an annual report with the Idaho Secretary of State by the last day of the anniversary month of its formation. There is no fee. Miss it and the result is administrative dissolution 60 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-annual-report-corporation"},{"id":"us.id.llc.report","name":"Idaho annual report","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Idaho Secretary of State.","fee":"No fee","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.idaho.gov/business-services/","explanation":"Idaho requires every LLC registered in the state to file an annual report with the Idaho Secretary of State by the last day of the anniversary month of its formation. There is no fee. Miss it and the result is administrative dissolution 60 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-annual-report-llc"},{"id":"us.id.lp.report","name":"Idaho annual report","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Idaho Secretary of State.","fee":"No fee","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.idaho.gov/business-services/","explanation":"Idaho requires every limited partnership or LLP registered in the state to file an annual report with the Idaho Secretary of State by the last day of the anniversary month of its formation. There is no fee. Miss it and the result is administrative dissolution 60 days after the due date. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-annual-report-partnership"},{"id":"us.id.nonprofit.report","name":"Idaho nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Idaho Secretary of State.","fee":"No fee","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.idaho.gov/business-services/","explanation":"Idaho requires every nonprofit corporation registered in the state to file an annual report with the Idaho Secretary of State by the last day of the anniversary month of its formation. The fee is No fee. Miss it and the result is administrative dissolution 60 days after the due date. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-nonprofit-annual-report"},{"id":"us.id.charity","name":"Idaho charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Idaho has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://www.ag.idaho.gov/","explanation":"Idaho does not require charities to register before soliciting. The Attorney General enforces the Charitable Solicitation Act against fraud, but there is no filing, fee or renewal.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-charitable-solicitation-registration-not-required"},{"id":"us.id.income.corp","name":"Idaho corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Idaho corporate income tax return with the Idaho State Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.idaho.gov/","explanation":"Idaho taxes corporate income, so a C corporation doing business there files a state return with the Idaho State Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-corporate-income-tax-return"},{"id":"us.id.est.corp","name":"Idaho corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Idaho corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.idaho.gov/","explanation":"Like the IRS, Idaho collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Idaho State Tax Commission page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-corporate-estimated-tax-payment"},{"id":"us.id.income.pt","name":"Idaho pass through entity return","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Idaho pass through entity return with the Idaho State Tax Commission by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.idaho.gov/","explanation":"An S corporation or partnership doing business in Idaho files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Idaho returns. Some states charge a minimum tax or filing fee with it; check the Idaho State Tax Commission page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-pass-through-entity-return"},{"id":"us.id.income.owner","name":"Idaho personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Idaho personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.idaho.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Idaho personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-personal-income-tax-return-with-business-income"},{"id":"us.id.sui","name":"Idaho unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Idaho.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.idaho.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-unemployment-insurance-wage-report"},{"id":"us.id.wh.recon","name":"Idaho annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Idaho income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.idaho.gov/","explanation":"Idaho withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Idaho State Tax Commission after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-annual-withholding-reconciliation"},{"id":"us.id.sales","name":"Idaho sales tax return","jurisdiction":{"country":"US","level":"state","state":"ID"},"agency":"Idaho State Tax Commission","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Idaho sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.idaho.gov/","explanation":"A business that collects Idaho sales tax files returns on a schedule the Idaho State Tax Commission assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/idaho-sales-tax-return"},{"id":"us.il.corp.report","name":"Illinois annual report and franchise tax","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"prev-month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report and franchise tax with the Illinois Secretary of State and pay the fee ($75 plus franchise tax on paid in capital).","fee":"$75 plus franchise tax on paid in capital","penalty":"10% of the delinquent franchise tax plus 2% interest a month; administrative dissolution after continued failure","source":"https://www.ilsos.gov/departments/business_services/annual_reports/home.html","explanation":"An Illinois corporation files its annual report before the first day of its anniversary month, so the due date is the last day of the month before. The $75 fee comes with a franchise tax on paid in capital, with an exemption that shields most small companies. A late report costs 10% of the delinquent franchise tax plus 2% interest for each month or part of one.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-annual-report-and-franchise-tax-corporation"},{"id":"us.il.llc.report","name":"Illinois annual report","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"prev-month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Illinois Secretary of State and pay the fee ($75).","fee":"$75","penalty":"$100 late penalty; administrative dissolution after continued failure","source":"https://www.ilsos.gov/departments/business_services/annual_reports/home.html","explanation":"An Illinois LLC files its annual report before the first day of its anniversary month, so the due date is the last day of the month before. The fee is $75 and the late penalty $100.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-annual-report-llc"},{"id":"us.il.lp.report","name":"Illinois annual report","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"prev-month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Illinois Secretary of State and pay the fee ($75).","fee":"$75","penalty":"$100 late penalty; administrative dissolution after continued failure","source":"https://www.ilsos.gov/departments/business_services/annual_reports/home.html","explanation":"An Illinois LLC files its annual report before the first day of its anniversary month, so the due date is the last day of the month before. The fee is $75 and the late penalty $100. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-annual-report-partnership"},{"id":"us.il.nonprofit.report","name":"Illinois nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"prev-month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Illinois Secretary of State and pay the fee ($10).","fee":"$10","penalty":"$3 late penalty; administrative dissolution after continued failure","source":"https://www.ilsos.gov/departments/business_services/annual_reports/home.html","explanation":"An Illinois not for profit corporation files its annual report before the first day of its anniversary month, so the due date is the last day of the month before. The fee is $10. The Attorney General's charitable trust report is a separate filing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-nonprofit-annual-report"},{"id":"us.il.charity","name":"Illinois charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Attorney General, Charitable Trust Bureau","form":"Form AG990-IL","schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"high","action":"File Form AG990-IL with the Form 990 and the $15 fee within six months after the fiscal year ends, or request an extension in writing before the date.","fee":"$15","penalty":"$100 late report fee and cancellation of the registration","source":"https://www.illinoisattorneygeneral.gov/consumer-protection/charities/","explanation":"A charity that holds assets or solicits in Illinois registers with the Attorney General's Charitable Trust Bureau and files Form AG990-IL every year within six months after its fiscal year ends, June 30 for a calendar year. The fee is $15, and the late fee $100. An audit is required once contributions pass $300,000, or $25,000 with a paid fundraiser. Religious organizations and schools are exempt; charities raising under $15,000 a year register but file a simplified report.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-charitable-organization-annual-report"},{"id":"us.il.income.corp","name":"Illinois corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Illinois corporate income tax return with the Illinois Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.illinois.gov/","explanation":"Illinois taxes corporate income, so a C corporation doing business there files a state return with the Illinois Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-corporate-income-tax-return"},{"id":"us.il.est.corp","name":"Illinois corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Illinois corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.illinois.gov/","explanation":"Like the IRS, Illinois collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Illinois Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-corporate-estimated-tax-payment"},{"id":"us.il.income.pt","name":"Illinois S corporation return","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp"],"scope":"registered"},"severity":"high","action":"File the Illinois S corporation return with the Illinois Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.illinois.gov/","explanation":"An S corporation doing business in Illinois files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Illinois returns. Some states charge a minimum tax or filing fee with it; check the Illinois Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-s-corporation-return"},{"id":"us.il.income.partnership","name":"Illinois partnership return","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["partnership"],"scope":"registered"},"severity":"high","action":"File the Illinois partnership return with the Illinois Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.illinois.gov/","explanation":"A partnership, or an LLC taxed as one, doing business in Illinois files a state information return by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), on the state's own date rather than the federal one, so the owners can report their shares on their own Illinois returns. Some states charge a minimum tax or filing fee with it; check the Illinois Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-partnership-return"},{"id":"us.il.income.owner","name":"Illinois personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Illinois personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.illinois.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Illinois personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-personal-income-tax-return-with-business-income"},{"id":"us.il.sui","name":"Illinois unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Illinois.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.illinois.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-unemployment-insurance-wage-report"},{"id":"us.il.wh.recon","name":"Illinois W-2 filing with the Department of Revenue","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":"Forms W-2 through MyTax Illinois","schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File copies of the W-2s electronically through MyTax Illinois by January 31 and keep withholding payments on the schedule the Department assigned; the quarterly Form IL-941 closes each quarter and there is no annual reconciliation form.","fee":null,"penalty":null,"source":"https://tax.illinois.gov/","explanation":"Illinois dropped its annual withholding reconciliation in 2017. Employers file Form IL-941 every quarter, by the last day of the month after the quarter, and send the W-2 copies to the Department of Revenue electronically by January 31. A payroll provider does both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-w-2-filing-with-the-department-of-revenue"},{"id":"us.il.harassment","name":"Illinois harassment prevention training","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in Illinois and keep the attendance records.","fee":null,"penalty":null,"source":"https://www.ilsos.gov/departments/business_services/annual_reports/home.html","explanation":"Illinois requires private employers to train employees on preventing sexual harassment. Every year, for all employees. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-harassment-prevention-training"},{"id":"us.il.auto-ira","name":"Illinois retirement savings mandate (Illinois Secure Choice, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Secure Choice","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with Illinois Secure Choice if the company has 5 or more employees in Illinois and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.ilsecurechoice.com/","explanation":"Illinois requires an employer with no retirement plan of its own to enroll its employees in the state program, Illinois Secure Choice, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Employers with five or more employees and no plan register; the penalty is $250 per employee in the first year and $500 after. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-retirement-savings-mandate-illinois-secure-choice-5-or-more-employees"},{"id":"us.il.sales","name":"Illinois sales tax return","jurisdiction":{"country":"US","level":"state","state":"IL"},"agency":"Illinois Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Illinois sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.illinois.gov/","explanation":"A business that collects Illinois sales tax files returns on a schedule the Illinois Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/illinois-sales-tax-return"},{"id":"us.in.corp.report","name":"Indiana business entity report","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the business entity report with the Indiana Secretary of State and pay the fee ($32 online).","fee":"$32 online","penalty":"Administrative dissolution after continued failure","source":"https://inbiz.in.gov/","explanation":"Indiana requires every corporation registered in the state to file a business entity report with the Indiana Secretary of State by the last day of the anniversary month of its formation every two years. The fee is $32 online. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-business-entity-report-corporation"},{"id":"us.in.llc.report","name":"Indiana business entity report","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the business entity report with the Indiana Secretary of State and pay the fee ($32 online).","fee":"$32 online","penalty":"Administrative dissolution after continued failure","source":"https://inbiz.in.gov/","explanation":"Indiana requires every LLC registered in the state to file a business entity report with the Indiana Secretary of State by the last day of the anniversary month of its formation every two years. The fee is $32 online. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-business-entity-report-llc"},{"id":"us.in.lp.report","name":"Indiana business entity report","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the business entity report with the Indiana Secretary of State and pay the fee ($32 online).","fee":"$32 online","penalty":"Administrative dissolution after continued failure","source":"https://inbiz.in.gov/","explanation":"Indiana requires every limited partnership or LLP registered in the state to file a business entity report with the Indiana Secretary of State by the last day of the anniversary month of its formation every two years. The fee is $32 online. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-business-entity-report-partnership"},{"id":"us.in.nonprofit.report","name":"Indiana nonprofit business entity report","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the business entity report with the Indiana Secretary of State and pay the fee: $20 ($22 online).","fee":"$20 ($22 online)","penalty":"Administrative dissolution after continued failure","source":"https://inbiz.in.gov/","explanation":"Indiana requires every nonprofit corporation registered in the state to file a business entity report with the Indiana Secretary of State by the last day of the anniversary month of its formation every two years. The fee is $20 ($22 online). Miss it and the result is administrative dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-nonprofit-business-entity-report"},{"id":"us.in.charity","name":"Indiana charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Indiana has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://www.in.gov/attorneygeneral/","explanation":"Indiana does not require charities to register before soliciting. Professional fundraisers register; charities do not.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-charitable-solicitation-registration-not-required"},{"id":"us.in.income.corp","name":"Indiana corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Indiana corporate income tax return with the Indiana Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.in.gov/dor/","explanation":"Indiana taxes corporate income, so a C corporation doing business there files a state return with the Indiana Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-corporate-income-tax-return"},{"id":"us.in.est.corp","name":"Indiana corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Indiana corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.in.gov/dor/","explanation":"Like the IRS, Indiana collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Indiana Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-corporate-estimated-tax-payment"},{"id":"us.in.income.pt","name":"Indiana pass through entity return","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Indiana pass through entity return with the Indiana Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.in.gov/dor/","explanation":"An S corporation or partnership doing business in Indiana files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Indiana returns. Some states charge a minimum tax or filing fee with it; check the Indiana Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-pass-through-entity-return"},{"id":"us.in.income.owner","name":"Indiana personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Indiana personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.in.gov/dor/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Indiana personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-personal-income-tax-return-with-business-income"},{"id":"us.in.sui","name":"Indiana unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Indiana.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.in.gov/dor/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-unemployment-insurance-wage-report"},{"id":"us.in.wh.recon","name":"Indiana annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Indiana income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.in.gov/dor/","explanation":"Indiana withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Indiana Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-annual-withholding-reconciliation"},{"id":"us.in.sales","name":"Indiana sales tax return","jurisdiction":{"country":"US","level":"state","state":"IN"},"agency":"Indiana Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Indiana sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.in.gov/dor/","explanation":"A business that collects Indiana sales tax files returns on a schedule the Indiana Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/indiana-sales-tax-return"},{"id":"us.ia.corp.report","name":"Iowa biennial report","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"even"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Iowa Secretary of State and pay the fee: $60 ($45 online).","fee":"$60 ($45 online)","penalty":"Administrative dissolution after continued failure","source":"https://sos.iowa.gov/business/biennialreports.html","explanation":"Iowa corporations file a biennial report between January 1 and April 1 of even numbered years. Iowa LLCs file in odd numbered years.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-biennial-report-corporation"},{"id":"us.ia.llc.report","name":"Iowa biennial report","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Iowa Secretary of State and pay the fee: $60 ($45 online).","fee":"$60 ($45 online)","penalty":"Administrative dissolution after continued failure","source":"https://sos.iowa.gov/business/biennialreports.html","explanation":"Iowa LLCs file a biennial report between January 1 and April 1 of odd numbered years. Iowa corporations file in even numbered years.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-biennial-report-llc"},{"id":"us.ia.lp.report","name":"Iowa biennial report","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Iowa Secretary of State and pay the fee: $60 ($45 online).","fee":"$60 ($45 online)","penalty":"Administrative dissolution after continued failure","source":"https://sos.iowa.gov/business/biennialreports.html","explanation":"Iowa LLCs file a biennial report between January 1 and April 1 of odd numbered years. Iowa corporations file in even numbered years. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-biennial-report-partnership"},{"id":"us.ia.nonprofit.report","name":"Iowa nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Iowa Secretary of State.","fee":"No fee","penalty":"Administrative dissolution after continued failure","source":"https://sos.iowa.gov/business/biennialreports.html","explanation":"An Iowa nonprofit corporation files a biennial report between January 1 and April 1 of odd numbered years, with no fee.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-nonprofit-biennial-report"},{"id":"us.ia.charity","name":"Iowa charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Iowa has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://www.iowaattorneygeneral.gov/","explanation":"Iowa does not require charities to register before soliciting. Professional fundraisers register with the Attorney General; charities do not.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-charitable-solicitation-registration-not-required"},{"id":"us.ia.income.corp","name":"Iowa corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":"last"},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Iowa corporate income tax return with the Iowa Department of Revenue by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://revenue.iowa.gov/","explanation":"Iowa taxes corporate income, so a C corporation doing business there files a state return with the Iowa Department of Revenue by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-corporate-income-tax-return"},{"id":"us.ia.est.corp","name":"Iowa corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Iowa corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://revenue.iowa.gov/","explanation":"Like the IRS, Iowa collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Iowa Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-corporate-estimated-tax-payment"},{"id":"us.ia.income.pt","name":"Iowa pass through entity return","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":"last"},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Iowa pass through entity return with the Iowa Department of Revenue by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://revenue.iowa.gov/","explanation":"An S corporation or partnership doing business in Iowa files a state information return by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year), on the state's own date rather than the federal one, so the owners can report their shares on their own Iowa returns. Some states charge a minimum tax or filing fee with it; check the Iowa Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-pass-through-entity-return"},{"id":"us.ia.income.owner","name":"Iowa personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":30},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Iowa personal return by April 30 each year.","fee":null,"penalty":null,"source":"https://revenue.iowa.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Iowa personal return, due April 30 each year, later than the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-personal-income-tax-return-with-business-income"},{"id":"us.ia.sui","name":"Iowa unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Iowa.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://revenue.iowa.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-unemployment-insurance-wage-report"},{"id":"us.ia.wh.recon","name":"Iowa annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Iowa income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://revenue.iowa.gov/","explanation":"Iowa withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Iowa Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-annual-withholding-reconciliation"},{"id":"us.ia.sales","name":"Iowa sales tax return","jurisdiction":{"country":"US","level":"state","state":"IA"},"agency":"Iowa Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Iowa sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://revenue.iowa.gov/","explanation":"A business that collects Iowa sales tax files returns on a schedule the Iowa Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/iowa-sales-tax-return"},{"id":"us.ks.corp.report","name":"Kansas annual report","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kansas Secretary of State and pay the fee ($50 online).","fee":"$50 online","penalty":"Forfeiture after 90 days past due","source":"https://sos.ks.gov/business/business.html","explanation":"Kansas requires every corporation registered in the state to file an annual report with the Kansas Secretary of State by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). The fee is $50 online. Miss it and the result is forfeiture after 90 days past due. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-annual-report-corporation"},{"id":"us.ks.llc.report","name":"Kansas annual report","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kansas Secretary of State and pay the fee ($50 online).","fee":"$50 online","penalty":"Forfeiture after 90 days past due","source":"https://sos.ks.gov/business/business.html","explanation":"Kansas requires every LLC registered in the state to file an annual report with the Kansas Secretary of State by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). The fee is $50 online. Miss it and the result is forfeiture after 90 days past due. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-annual-report-llc"},{"id":"us.ks.lp.report","name":"Kansas annual report","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kansas Secretary of State and pay the fee ($50 online).","fee":"$50 online","penalty":"Forfeiture after 90 days past due","source":"https://sos.ks.gov/business/business.html","explanation":"Kansas requires every limited partnership or LLP registered in the state to file an annual report with the Kansas Secretary of State by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). The fee is $50 online. Miss it and the result is forfeiture after 90 days past due. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-annual-report-partnership"},{"id":"us.ks.nonprofit.report","name":"Kansas nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":15,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Kansas Secretary of State and pay the fee ($80).","fee":"$80","penalty":"Forfeiture after 90 days past due","source":"https://sos.ks.gov/business/business.html","explanation":"A Kansas not for profit corporation files a report every two years by June 15, in the year set by its registration year. The fee is $80.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-nonprofit-biennial-report"},{"id":"us.ks.charity","name":"Kansas charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Attorney General","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Attorney General, with the Form 990, within six months after the fiscal year ends.","fee":"$25","penalty":"Expiration and a fine for soliciting while expired","source":"https://www.ag.ks.gov/divisions/civil/licensing-inspections/charitable-organization-registration","explanation":"A charity that solicits in Kansas registers with the Attorney General, which took the program over from the Secretary of State in 2023, and renews every year within six months after its fiscal year ends, June 30 for a calendar year. The fee is $25. Religious organizations, schools and some very small charities are exempt; the Attorney General's page lists the categories.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-charitable-organization-registration-renewal"},{"id":"us.ks.income.corp","name":"Kansas corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Kansas corporate income tax return with the Kansas Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.ksrevenue.gov/","explanation":"Kansas taxes corporate income, so a C corporation doing business there files a state return with the Kansas Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-corporate-income-tax-return"},{"id":"us.ks.est.corp","name":"Kansas corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Kansas corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.ksrevenue.gov/","explanation":"Like the IRS, Kansas collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Kansas Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-corporate-estimated-tax-payment"},{"id":"us.ks.income.pt","name":"Kansas pass through entity return","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Kansas pass through entity return with the Kansas Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.ksrevenue.gov/","explanation":"An S corporation or partnership doing business in Kansas files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Kansas returns. Some states charge a minimum tax or filing fee with it; check the Kansas Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-pass-through-entity-return"},{"id":"us.ks.income.owner","name":"Kansas personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Kansas personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.ksrevenue.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Kansas personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-personal-income-tax-return-with-business-income"},{"id":"us.ks.sui","name":"Kansas unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Kansas.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.ksrevenue.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-unemployment-insurance-wage-report"},{"id":"us.ks.wh.recon","name":"Kansas annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Kansas income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.ksrevenue.gov/","explanation":"Kansas withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Kansas Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. 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A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kansas-annual-withholding-reconciliation"},{"id":"us.ks.sales","name":"Kansas sales tax return","jurisdiction":{"country":"US","level":"state","state":"KS"},"agency":"Kansas Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Kansas sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.ksrevenue.gov/","explanation":"A business that collects Kansas sales tax files returns on a schedule the Kansas Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. 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Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kentucky-annual-report-corporation"},{"id":"us.ky.llc.report","name":"Kentucky annual report","jurisdiction":{"country":"US","level":"state","state":"KY"},"agency":"Kentucky Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kentucky Secretary of State and pay the fee ($15).","fee":"$15","penalty":"Administrative dissolution after continued failure","source":"https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx","explanation":"Kentucky requires every LLC registered in the state to file an annual report with the Kentucky Secretary of State by June 30 each year. The fee is $15. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kentucky-annual-report-llc"},{"id":"us.ky.lp.report","name":"Kentucky annual report","jurisdiction":{"country":"US","level":"state","state":"KY"},"agency":"Kentucky Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kentucky Secretary of State and pay the fee ($15).","fee":"$15","penalty":"Administrative dissolution after continued failure","source":"https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx","explanation":"Kentucky requires every limited partnership or LLP registered in the state to file an annual report with the Kentucky Secretary of State by June 30 each year. The fee is $15. Miss it and the result is administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kentucky-annual-report-partnership"},{"id":"us.ky.nonprofit.report","name":"Kentucky nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"KY"},"agency":"Kentucky Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Kentucky Secretary of State and pay the fee ($15).","fee":"$15","penalty":"Administrative dissolution after continued failure","source":"https://www.sos.ky.gov/bus/business-filings/Pages/Annual-Reports.aspx","explanation":"Kentucky requires every nonprofit corporation registered in the state to file an annual report with the Kentucky Secretary of State by June 30 each year. The fee is $15. Miss it and the result is administrative dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kentucky-nonprofit-annual-report"},{"id":"us.ky.charity","name":"Kentucky charitable organization annual filing","jurisdiction":{"country":"US","level":"state","state":"KY"},"agency":"Kentucky Attorney General, Office of Consumer Protection","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File a copy of the Form 990 with the Attorney General each year when it is filed with the IRS, and keep the registration current.","fee":"No fee","penalty":"Civil penalties for soliciting while unregistered","source":"https://ag.ky.gov/Resources/Pages/forms.aspx","explanation":"A charity that solicits in Kentucky registers with the Attorney General before it starts, with no fee, and files a copy of its Form 990 every year when the federal return is filed, four and a half months after the fiscal year ends or later with the IRS extension. 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The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Kentucky Department of Revenue page has the threshold and any state that differs. 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A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/kentucky-annual-withholding-reconciliation"},{"id":"us.ky.sales","name":"Kentucky sales tax return","jurisdiction":{"country":"US","level":"state","state":"KY"},"agency":"Kentucky Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Kentucky sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://revenue.ky.gov/","explanation":"A business that collects Kentucky sales tax files returns on a schedule the Kentucky Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. 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Miss it and the result is revocation after three years of failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/louisiana-annual-report-corporation"},{"id":"us.la.llc.report","name":"Louisiana annual report","jurisdiction":{"country":"US","level":"state","state":"LA"},"agency":"Louisiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Louisiana Secretary of State and pay the fee ($30).","fee":"$30","penalty":"Revocation after three years of failure","source":"https://www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.aspx","explanation":"Louisiana requires every LLC registered in the state to file an annual report with the Louisiana Secretary of State on the anniversary date of its formation. 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A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/louisiana-annual-report-partnership"},{"id":"us.la.nonprofit.report","name":"Louisiana nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"LA"},"agency":"Louisiana Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Louisiana Secretary of State and pay the fee ($10).","fee":"$10","penalty":"Revocation after three years of failure","source":"https://www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.aspx","explanation":"Louisiana requires every nonprofit corporation registered in the state to file an annual report with the Louisiana Secretary of State on the anniversary date of its formation. The fee is $10. Miss it and the result is revocation after three years of failure. 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A charity raising funds through its own people files nothing. One that hires a solicitor registers with the Attorney General, pays $25, and renews annually on the anniversary of registration.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/louisiana-charitable-organization-registration-only-with-a-paid-solicitor"},{"id":"us.la.income.corp","name":"Louisiana corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"LA"},"agency":"Louisiana Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Louisiana corporate income tax return with the Louisiana Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year) and pay any tax due. 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The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Louisiana Department of Revenue page has the threshold and any state that differs. 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The fee is $85. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-annual-report-corporation"},{"id":"us.me.llc.report","name":"Maine annual report","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Maine Secretary of State and pay the fee ($85).","fee":"$85","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://www.maine.gov/sos/cec/corp/annualreports.html","explanation":"Maine requires every LLC registered in the state to file an annual report with the Maine Secretary of State by June 1 each year. The fee is $85. Miss it and the result is $50 late fee; administrative dissolution after continued failure. 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Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-annual-report-partnership"},{"id":"us.me.nonprofit.report","name":"Maine nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Secretary of State","form":null,"schedule":{"kind":"fixed","month":6,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Maine Secretary of State and pay the fee ($35).","fee":"$35","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://www.maine.gov/sos/cec/corp/annualreports.html","explanation":"Maine requires every nonprofit corporation registered in the state to file an annual report with the Maine Secretary of State by June 1 each year. The fee is $35. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-nonprofit-annual-report"},{"id":"us.me.charity","name":"Maine charitable organization license renewal","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Office of Professional and Occupational Regulation","form":null,"schedule":{"kind":"fixed","month":11,"day":30},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization license with the Office of Professional and Occupational Regulation by November 30, with the most recent Form 990.","fee":"$20","penalty":"$50 late fee and expiration of the license","source":"https://www.maine.gov/pfr/professionallicensing/professions/charitable-solicitations-act/licensing/charitable-organizations","explanation":"A charity that solicits in Maine holds a license from the Office of Professional and Occupational Regulation and renews it by November 30 every year. The renewal fee is $20 (the initial license is $50). Religious organizations, schools, hospitals and charities raising under $35,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-charitable-organization-license-renewal"},{"id":"us.me.income.corp","name":"Maine corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Maine corporate income tax return with the Maine Revenue Services by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.maine.gov/revenue/","explanation":"Maine taxes corporate income, so a C corporation doing business there files a state return with the Maine Revenue Services by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-corporate-income-tax-return"},{"id":"us.me.est.corp","name":"Maine corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Maine corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.maine.gov/revenue/","explanation":"Like the IRS, Maine collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Maine Revenue Services page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-corporate-estimated-tax-payment"},{"id":"us.me.income.pt","name":"Maine pass through entity return","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Maine pass through entity return with the Maine Revenue Services by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.maine.gov/revenue/","explanation":"An S corporation or partnership doing business in Maine files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Maine returns. Some states charge a minimum tax or filing fee with it; check the Maine Revenue Services page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-pass-through-entity-return"},{"id":"us.me.income.owner","name":"Maine personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Maine personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.maine.gov/revenue/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Maine personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-personal-income-tax-return-with-business-income"},{"id":"us.me.sui","name":"Maine unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Maine.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.maine.gov/revenue/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-unemployment-insurance-wage-report"},{"id":"us.me.wh.recon","name":"Maine annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Maine income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.maine.gov/revenue/","explanation":"Maine withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Maine Revenue Services after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-annual-withholding-reconciliation"},{"id":"us.me.pfml","name":"Maine Paid Family and Medical Leave contributions","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Department of Labor","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://www.maine.gov/paidleave/","explanation":"Maine's paid family and medical leave program collects contributions from January 2025 at 1% of wages, half from employees, and employers with fewer than 15 employees pay only the employee half. It is reported every quarter through the Maine Paid Leave portal. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-paid-family-and-medical-leave-contributions"},{"id":"us.me.harassment","name":"Maine harassment prevention training (15 or more employees)","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":15},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in Maine and keep the attendance records.","fee":null,"penalty":null,"source":"https://www.maine.gov/sos/cec/corp/annualreports.html","explanation":"Maine requires private employers to train employees on preventing sexual harassment. Within one year of hire, for employers with 15 or more employees. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-harassment-prevention-training-15-or-more-employees"},{"id":"us.me.auto-ira","name":"Maine retirement savings mandate (Maine Retirement Investment Trust (MERIT), 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Retirement Investment Trust (MERIT)","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with Maine Retirement Investment Trust (MERIT) if the company has 5 or more employees in Maine and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://meritsaves.com/","explanation":"Maine requires an employer with no retirement plan of its own to enroll its employees in the state program, Maine Retirement Investment Trust (MERIT), which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-retirement-savings-mandate-maine-retirement-investment-trust-merit-5-or-more-employees"},{"id":"us.me.sales","name":"Maine sales tax return","jurisdiction":{"country":"US","level":"state","state":"ME"},"agency":"Maine Revenue Services","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Maine sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.maine.gov/revenue/","explanation":"A business that collects Maine sales tax files returns on a schedule the Maine Revenue Services assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maine-sales-tax-return"},{"id":"us.md.corp.report","name":"Maryland annual report and personal property return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland State Department of Assessments and Taxation","form":"Form 1","schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report and personal property return with the Maryland State Department of Assessments and Taxation and pay the fee ($300).","fee":"$300","penalty":"Late fee starting at $30 and rising with time; forfeiture after continued failure","source":"https://dat.maryland.gov/businesses/Pages/Annual-Report-and-Personal-Property-Return.aspx","explanation":"Maryland entities file an annual report (Form 1) with the Department of Assessments and Taxation by April 15, with a personal property return attached if the business owns or leases personal property in the state. The fee is $300 for most entities, among the highest in the country, and an extension to June 15 is available if requested by April 15.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-annual-report-and-personal-property-return-corporation"},{"id":"us.md.llc.report","name":"Maryland annual report and personal property return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland State Department of Assessments and Taxation","form":"Form 1","schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report and personal property return with the Maryland State Department of Assessments and Taxation and pay the fee ($300).","fee":"$300","penalty":"Late fee starting at $30 and rising with time; forfeiture after continued failure","source":"https://dat.maryland.gov/businesses/Pages/Annual-Report-and-Personal-Property-Return.aspx","explanation":"Maryland requires every LLC registered in the state to file an annual report and personal property return with the Maryland State Department of Assessments and Taxation by April 15 each year. The fee is $300. Miss it and the result is late fee starting at $30 and rising with time; forfeiture after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-annual-report-and-personal-property-return-llc"},{"id":"us.md.lp.report","name":"Maryland annual report and personal property return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland State Department of Assessments and Taxation","form":"Form 1","schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report and personal property return with the Maryland State Department of Assessments and Taxation and pay the fee ($300).","fee":"$300","penalty":"Late fee starting at $30 and rising with time; forfeiture after continued failure","source":"https://dat.maryland.gov/businesses/Pages/Annual-Report-and-Personal-Property-Return.aspx","explanation":"Maryland requires every limited partnership or LLP registered in the state to file an annual report and personal property return with the Maryland State Department of Assessments and Taxation by April 15 each year. The fee is $300. Miss it and the result is late fee starting at $30 and rising with time; forfeiture after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-annual-report-and-personal-property-return-partnership"},{"id":"us.md.nonprofit.report","name":"Maryland nonprofit annual report and personal property return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland State Department of Assessments and Taxation","form":"Form 1","schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report and personal property return with the Maryland State Department of Assessments and Taxation.","fee":"No fee for a nonprofit that owns no personal property","penalty":"Late fee if personal property is reported; forfeiture after continued failure","source":"https://dat.maryland.gov/businesses/Pages/Annual-Report-and-Personal-Property-Return.aspx","explanation":"A Maryland nonprofit corporation files the annual report (Form 1) with the Department of Assessments and Taxation by April 15. There is no fee unless the organization owns or leases personal property in the state, in which case the personal property return is attached.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-nonprofit-annual-report-and-personal-property-return"},{"id":"us.md.charity","name":"Maryland charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland Secretary of State, Charitable Organizations Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State within six months after the fiscal year ends, with the Form 990 and, above $750,000 in contributions, an audit.","fee":"No fee under $25,000 in contributions, then $50 to $300","penalty":"Late fees and an order to stop soliciting","source":"https://sos.maryland.gov/Charity/Pages/default.aspx","explanation":"A charity that solicits in Maryland registers with the Secretary of State and renews every year within six months after its fiscal year ends, June 30 for a calendar year. The fee depends on contributions: none under $25,000, then $50 to $300. Contributions above $750,000 require an audit; between $300,000 and $750,000, a review. Religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-charitable-organization-registration-renewal"},{"id":"us.md.income.corp","name":"Maryland corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Maryland corporate income tax return with the Comptroller of Maryland by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.marylandtaxes.gov/","explanation":"Maryland taxes corporate income, so a C corporation doing business there files a state return with the Comptroller of Maryland by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-corporate-income-tax-return"},{"id":"us.md.est.corp","name":"Maryland corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Maryland corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.marylandtaxes.gov/","explanation":"Like the IRS, Maryland collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Comptroller of Maryland page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-corporate-estimated-tax-payment"},{"id":"us.md.income.pt","name":"Maryland pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Maryland pass through entity return with the Comptroller of Maryland by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.marylandtaxes.gov/","explanation":"An S corporation or partnership doing business in Maryland files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Maryland returns. Some states charge a minimum tax or filing fee with it; check the Comptroller of Maryland page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-pass-through-entity-return"},{"id":"us.md.income.owner","name":"Maryland personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Maryland personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.marylandtaxes.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Maryland personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-personal-income-tax-return-with-business-income"},{"id":"us.md.sui","name":"Maryland unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Maryland.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.marylandtaxes.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-unemployment-insurance-wage-report"},{"id":"us.md.wh.recon","name":"Maryland annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Maryland income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.marylandtaxes.gov/","explanation":"Maryland withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Comptroller of Maryland after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-annual-withholding-reconciliation"},{"id":"us.md.pfml","name":"Maryland FAMLI contributions","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Maryland Department of Labor, FAMLI Division","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31. Contributions start January 1, 2027.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://paidleave.maryland.gov/","explanation":"Maryland's paid family and medical leave program collects contributions from January 1, 2027 at a rate set each year, split between employer and employee (employers with fewer than 15 employees pay no employer share), reported every quarter to the FAMLI Division. The first report covers the quarter ending March 31, 2027. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-famli-contributions"},{"id":"us.md.auto-ira","name":"Maryland retirement savings mandate (MarylandSaves)","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"MarylandSaves","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1,"retirementPlan":false},"severity":"medium","action":"Register with MarylandSaves if the company has any employees in Maryland and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.marylandsaves.com/","explanation":"Maryland requires an employer with no retirement plan of its own to enroll its employees in the state program, MarylandSaves, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registering, or certifying that the company has its own plan, also waives the $300 annual report filing fee with the Department of Assessments and Taxation. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-retirement-savings-mandate-marylandsaves"},{"id":"us.md.sales","name":"Maryland sales tax return","jurisdiction":{"country":"US","level":"state","state":"MD"},"agency":"Comptroller of Maryland","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Maryland sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.marylandtaxes.gov/","explanation":"A business that collects Maryland sales tax files returns on a schedule the Comptroller of Maryland assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/maryland-sales-tax-return"},{"id":"us.ma.corp.report","name":"Massachusetts annual report","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Secretary of the Commonwealth","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":2,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Massachusetts Secretary of the Commonwealth and pay the fee ($125 by paper, $100 online plus a $9 expedite charge).","fee":"$125 by paper, $100 online plus a $9 expedite charge","penalty":"$150 late filing fee; administrative dissolution after continued failure","source":"https://www.sec.state.ma.us/divisions/corporations/corporations.htm","explanation":"A Massachusetts corporation files its annual report within two and a half months after its fiscal year ends, March 15 for a calendar year. The fee is $125 by paper or $100 online, where the system adds a $9 expedite charge, and a late report costs $150 more.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-annual-report-corporation"},{"id":"us.ma.llc.report","name":"Massachusetts annual report","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Secretary of the Commonwealth","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Massachusetts Secretary of the Commonwealth and pay the fee ($500).","fee":"$500","penalty":"Administrative dissolution after continued failure","source":"https://www.sec.state.ma.us/divisions/corporations/corporations.htm","explanation":"A Massachusetts LLC files its annual report on or before the anniversary date of its formation. The fee is $500, the highest LLC annual report fee in the country.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-annual-report-llc"},{"id":"us.ma.lp.report","name":"Massachusetts annual report","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Secretary of the Commonwealth","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Massachusetts Secretary of the Commonwealth and pay the fee ($500).","fee":"$500","penalty":"Administrative dissolution after continued failure","source":"https://www.sec.state.ma.us/divisions/corporations/corporations.htm","explanation":"A Massachusetts LLC files its annual report on or before the anniversary date of its formation. The fee is $500, the highest LLC annual report fee in the country. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-annual-report-partnership"},{"id":"us.ma.nonprofit.report","name":"Massachusetts nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Secretary of the Commonwealth","form":null,"schedule":{"kind":"fixed","month":11,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Massachusetts Secretary of the Commonwealth and pay the fee: $15 ($18.50 online).","fee":"$15 ($18.50 online)","penalty":"Administrative dissolution after continued failure","source":"https://www.sec.state.ma.us/divisions/corporations/corporations.htm","explanation":"A Massachusetts nonprofit corporation files its annual report with the Secretary of the Commonwealth by November 1. The fee is $15, plus $3.50 to file online. The Attorney General's Form PC is a separate filing with a separate date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-nonprofit-annual-report"},{"id":"us.ma.charity","name":"Massachusetts public charity annual filing","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Attorney General, Non-Profit Organizations/Public Charities Division","form":"Form PC","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"critical","action":"File Form PC with the Form 990 and the fee four and a half months after the fiscal year ends, or with the IRS extension; a review is required above $500,000 in revenue and an audit above $1 million.","fee":"$35 to $2,000, by gross support and revenue","penalty":"Loss of the certificate for solicitation and civil penalties","source":"https://www.mass.gov/orgs/the-attorney-generals-non-profit-organizationspublic-charities-division","explanation":"Every public charity that operates or solicits in Massachusetts is registered with the Attorney General and files Form PC every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. The fee runs from $35 to $2,000 by gross support and revenue. Revenue over $500,000 requires reviewed financial statements and over $1 million an audit. Religious organizations are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-public-charity-annual-filing"},{"id":"us.ma.hird","name":"Massachusetts health insurance responsibility disclosure (6 or more employees)","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":"HIRD form on MassTaxConnect","schedule":{"kind":"fixed","month":12,"day":15},"roll":"none","applies":{"employeesMin":6,"scope":"employer"},"severity":"medium","action":"File the HIRD form on MassTaxConnect between November 15 and December 15 if the company had six or more Massachusetts employees in the year, reporting the health coverage it offers.","fee":"No fee","penalty":"$1,000 to $5,000 per violation","source":"https://www.mass.gov/info-details/health-insurance-responsibility-disclosure-hird-faqs","explanation":"Massachusetts asks every employer with six or more employees in the state to file a health insurance responsibility disclosure once a year, through MassTaxConnect, during the window from November 15 to December 15. It reports whether and what coverage the employer offers; there is no fee and no payment, and the Department of Revenue uses it to administer the state's health programs. The line is shown for the 1 to 10 band because the threshold sits inside it; an employer with five or fewer Massachusetts employees files nothing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-health-insurance-responsibility-disclosure-6-or-more-employees"},{"id":"us.ma.income.corp","name":"Massachusetts corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Massachusetts corporate income tax return with the Massachusetts Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"Massachusetts taxes corporate income, so a C corporation doing business there files a state return with the Massachusetts Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-corporate-income-tax-return"},{"id":"us.ma.est.corp","name":"Massachusetts corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Massachusetts corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"Like the IRS, Massachusetts collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Massachusetts Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-corporate-estimated-tax-payment"},{"id":"us.ma.income.pt","name":"Massachusetts pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Massachusetts pass through entity return with the Massachusetts Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"An S corporation or partnership doing business in Massachusetts files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Massachusetts returns. Some states charge a minimum tax or filing fee with it; check the Massachusetts Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-pass-through-entity-return"},{"id":"us.ma.income.owner","name":"Massachusetts personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Massachusetts personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Massachusetts personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-personal-income-tax-return-with-business-income"},{"id":"us.ma.sui","name":"Massachusetts unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Massachusetts.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-unemployment-insurance-wage-report"},{"id":"us.ma.wh.recon","name":"Massachusetts annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Massachusetts income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"Massachusetts withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Massachusetts Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-annual-withholding-reconciliation"},{"id":"us.ma.pfml","name":"Massachusetts Paid Family and Medical Leave contributions","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Family and Medical Leave","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://www.mass.gov/orgs/department-of-family-and-medical-leave","explanation":"Massachusetts paid family and medical leave is funded by a contribution set each year, shared with employees, and employers with 25 or more covered individuals pay an employer share. It is reported and paid every quarter through MassTaxConnect, with a filing of its own. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-paid-family-and-medical-leave-contributions"},{"id":"us.ma.sales","name":"Massachusetts sales tax return","jurisdiction":{"country":"US","level":"state","state":"MA"},"agency":"Massachusetts Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Massachusetts sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.mass.gov/orgs/massachusetts-department-of-revenue","explanation":"A business that collects Massachusetts sales tax files returns on a schedule the Massachusetts Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/massachusetts-sales-tax-return"},{"id":"us.mi.corp.report","name":"Michigan annual report","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Licensing and Regulatory Affairs","form":null,"schedule":{"kind":"fixed","month":5,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Michigan Department of Licensing and Regulatory Affairs and pay the fee ($25).","fee":"$25","penalty":"$10 a month late; dissolution after two years","source":"https://www.michigan.gov/lara/bureau-list/cscl/corps","explanation":"Michigan requires every corporation registered in the state to file an annual report with the Michigan Department of Licensing and Regulatory Affairs by May 15 each year. The fee is $25. Miss it and the result is $10 a month late; dissolution after two years. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-annual-report-corporation"},{"id":"us.mi.llc.report","name":"Michigan annual statement","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Licensing and Regulatory Affairs","form":null,"schedule":{"kind":"fixed","month":2,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual statement with the Michigan Department of Licensing and Regulatory Affairs and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; loss of good standing after two years","source":"https://www.michigan.gov/lara/bureau-list/cscl/corps","explanation":"Michigan requires every LLC registered in the state to file an annual statement with the Michigan Department of Licensing and Regulatory Affairs by February 15 each year. The fee is $25. Miss it and the result is $50 late fee; loss of good standing after two years. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-annual-statement-llc"},{"id":"us.mi.lp.report","name":"Michigan annual statement","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Licensing and Regulatory Affairs","form":null,"schedule":{"kind":"fixed","month":2,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual statement with the Michigan Department of Licensing and Regulatory Affairs and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; loss of good standing after two years","source":"https://www.michigan.gov/lara/bureau-list/cscl/corps","explanation":"Michigan requires every limited partnership or LLP registered in the state to file an annual statement with the Michigan Department of Licensing and Regulatory Affairs by February 15 each year. The fee is $25. Miss it and the result is $50 late fee; loss of good standing after two years. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-annual-statement-partnership"},{"id":"us.mi.nonprofit.report","name":"Michigan nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Licensing and Regulatory Affairs","form":null,"schedule":{"kind":"fixed","month":10,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Michigan Department of Licensing and Regulatory Affairs and pay the fee ($20).","fee":"$20","penalty":"$10 a month late; dissolution after two years","source":"https://www.michigan.gov/lara/bureau-list/cscl/corps","explanation":"A Michigan nonprofit corporation files its annual report by October 1, starting the year after incorporation. The fee is $20.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-nonprofit-annual-report"},{"id":"us.mi.charity","name":"Michigan charitable solicitation license renewal","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Attorney General, Charitable Trust Section","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable solicitation license with the Attorney General, with the Form 990, at least 30 days before it expires seven months after the fiscal year ends.","fee":"No fee","penalty":"Expiration of the license; soliciting without one is a misdemeanor","source":"https://www.michigan.gov/consumerprotection/charities/charitable-organizations","explanation":"A charity that solicits in Michigan holds a license from the Attorney General that expires seven months after its fiscal year ends, and the renewal is due 30 days before that, which lands six months after the fiscal year ends, June 30 for a calendar year. There is no fee. A charity formed in Michigan that does not solicit registers once with the same Charitable Trust Section under the Supervision of Trustees for Charitable Purposes Act, with no annual renewal. Religious organizations, schools, hospitals and charities raising under $25,000 a year with no paid staff are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-charitable-solicitation-license-renewal"},{"id":"us.mi.income.corp","name":"Michigan corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":"last"},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Michigan corporate income tax return with the Michigan Department of Treasury by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.michigan.gov/treasury","explanation":"Michigan taxes corporate income, so a C corporation doing business there files a state return with the Michigan Department of Treasury by the last day of the 4th month after the fiscal year ends (the last day of April for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-corporate-income-tax-return"},{"id":"us.mi.est.corp","name":"Michigan corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Michigan corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.michigan.gov/treasury","explanation":"Like the IRS, Michigan collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Michigan Department of Treasury page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-corporate-estimated-tax-payment"},{"id":"us.mi.income.pt","name":"Michigan pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Michigan pass through entity return with the Michigan Department of Treasury by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.michigan.gov/treasury","explanation":"An S corporation or partnership doing business in Michigan files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Michigan returns. Some states charge a minimum tax or filing fee with it; check the Michigan Department of Treasury page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-pass-through-entity-return"},{"id":"us.mi.income.owner","name":"Michigan personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Michigan personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.michigan.gov/treasury","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Michigan personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-personal-income-tax-return-with-business-income"},{"id":"us.mi.sui","name":"Michigan unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Michigan.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.michigan.gov/treasury","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-unemployment-insurance-wage-report"},{"id":"us.mi.wh.recon","name":"Michigan annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Michigan income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.michigan.gov/treasury","explanation":"Michigan withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Michigan Department of Treasury after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-annual-withholding-reconciliation"},{"id":"us.mi.sales","name":"Michigan sales tax return","jurisdiction":{"country":"US","level":"state","state":"MI"},"agency":"Michigan Department of Treasury","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Michigan sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.michigan.gov/treasury","explanation":"A business that collects Michigan sales tax files returns on a schedule the Michigan Department of Treasury assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/michigan-sales-tax-return"},{"id":"us.mn.corp.report","name":"Minnesota annual renewal","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Secretary of State","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual renewal with the Minnesota Secretary of State.","fee":"No fee when filed on time","penalty":"Administrative dissolution; $25 to reinstate","source":"https://www.sos.mn.gov/business-liens/business-help/annual-renewal/","explanation":"Minnesota requires every corporation registered in the state to file an annual renewal with the Minnesota Secretary of State by December 31 each year. There is no fee when filed on time. Miss it and the result is administrative dissolution; $25 to reinstate. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-annual-renewal-corporation"},{"id":"us.mn.llc.report","name":"Minnesota annual renewal","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Secretary of State","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual renewal with the Minnesota Secretary of State.","fee":"No fee when filed on time","penalty":"Administrative dissolution; $25 to reinstate","source":"https://www.sos.mn.gov/business-liens/business-help/annual-renewal/","explanation":"Minnesota requires every LLC registered in the state to file an annual renewal with the Minnesota Secretary of State by December 31 each year. There is no fee when filed on time. Miss it and the result is administrative dissolution; $25 to reinstate. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-annual-renewal-llc"},{"id":"us.mn.lp.report","name":"Minnesota annual renewal","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Secretary of State","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual renewal with the Minnesota Secretary of State.","fee":"No fee when filed on time","penalty":"Administrative dissolution; $25 to reinstate","source":"https://www.sos.mn.gov/business-liens/business-help/annual-renewal/","explanation":"Minnesota requires every limited partnership or LLP registered in the state to file an annual renewal with the Minnesota Secretary of State by December 31 each year. There is no fee when filed on time. Miss it and the result is administrative dissolution; $25 to reinstate. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-annual-renewal-partnership"},{"id":"us.mn.nonprofit.report","name":"Minnesota nonprofit annual renewal","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Secretary of State","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual renewal with the Minnesota Secretary of State.","fee":"No fee when filed on time","penalty":"Administrative dissolution; $25 to reinstate","source":"https://www.sos.mn.gov/business-liens/business-help/annual-renewal/","explanation":"Minnesota requires every nonprofit corporation registered in the state to file an annual renewal with the Minnesota Secretary of State by December 31 each year. The fee is No fee when filed on time. Miss it and the result is administrative dissolution; $25 to reinstate. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-nonprofit-annual-renewal"},{"id":"us.mn.charity","name":"Minnesota charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Attorney General, Charities Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":7,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the charitable organization annual report with the Attorney General by the 15th day of the seventh month after the fiscal year ends, with the Form 990 and the $25 fee; an audit is required above $750,000 in revenue.","fee":"$25","penalty":"$50 late fee and loss of registration","source":"https://www.ag.state.mn.us/charity/","explanation":"A charity that solicits in Minnesota registers with the Attorney General and files an annual report by the 15th day of the seventh month after its fiscal year ends, July 15 for a calendar year, with a four month extension on request. The fee is $25. Religious organizations and charities raising under $25,000 a year with no paid staff are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-charitable-organization-annual-report"},{"id":"us.mn.income.corp","name":"Minnesota corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Minnesota corporate income tax return with the Minnesota Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.revenue.state.mn.us/","explanation":"Minnesota taxes corporate income, so a C corporation doing business there files a state return with the Minnesota Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-corporate-income-tax-return"},{"id":"us.mn.est.corp","name":"Minnesota corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Minnesota corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.revenue.state.mn.us/","explanation":"Like the IRS, Minnesota collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Minnesota Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-corporate-estimated-tax-payment"},{"id":"us.mn.income.pt","name":"Minnesota pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Minnesota pass through entity return with the Minnesota Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.revenue.state.mn.us/","explanation":"An S corporation or partnership doing business in Minnesota files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Minnesota returns. Some states charge a minimum tax or filing fee with it; check the Minnesota Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-pass-through-entity-return"},{"id":"us.mn.income.owner","name":"Minnesota personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Minnesota personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.revenue.state.mn.us/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Minnesota personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-personal-income-tax-return-with-business-income"},{"id":"us.mn.sui","name":"Minnesota unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Minnesota.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.revenue.state.mn.us/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-unemployment-insurance-wage-report"},{"id":"us.mn.wh.recon","name":"Minnesota annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Minnesota income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.revenue.state.mn.us/","explanation":"Minnesota withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Minnesota Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-annual-withholding-reconciliation"},{"id":"us.mn.pfml","name":"Minnesota Paid Leave premiums","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Paid Leave","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://paidleave.mn.gov/","explanation":"Minnesota Paid Leave premiums start January 1, 2026 at a rate set each year, split evenly between employer and employee (small employers pay a reduced share), and are paid every quarter with the unemployment insurance wage detail report. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-paid-leave-premiums"},{"id":"us.mn.auto-ira","name":"Minnesota retirement savings mandate (Minnesota Secure Choice, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Secure Choice","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with Minnesota Secure Choice if the company has 5 or more employees in Minnesota and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://securechoice.mn.gov/employers","explanation":"Minnesota requires an employer with no retirement plan of its own to enroll its employees in the state program, Minnesota Secure Choice, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-retirement-savings-mandate-minnesota-secure-choice-5-or-more-employees"},{"id":"us.mn.sales","name":"Minnesota sales tax return","jurisdiction":{"country":"US","level":"state","state":"MN"},"agency":"Minnesota Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Minnesota sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.revenue.state.mn.us/","explanation":"A business that collects Minnesota sales tax files returns on a schedule the Minnesota Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/minnesota-sales-tax-return"},{"id":"us.ms.corp.report","name":"Mississippi annual report","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Mississippi Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sos.ms.gov/business-services","explanation":"Mississippi requires every corporation registered in the state to file an annual report with the Mississippi Secretary of State by April 15 each year. The fee is $25. Miss it and the result is administrative dissolution after 60 days past due. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-annual-report-corporation"},{"id":"us.ms.llc.report","name":"Mississippi annual report","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"home"},"severity":"critical","action":"File the annual report with the Mississippi Secretary of State.","fee":"No fee for domestic LLCs","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sos.ms.gov/business-services","explanation":"Mississippi requires every LLC registered in the state to file an annual report with the Mississippi Secretary of State by April 15 each year. There is no fee for domestic LLCs. Miss it and the result is administrative dissolution after 60 days past due. An LLC formed elsewhere and registered in Mississippi files the state's foreign annual report instead.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-annual-report-llc"},{"id":"us.ms.llc.report.foreign","name":"Mississippi annual report","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered-elsewhere"},"severity":"critical","action":"File the annual report with the Mississippi Secretary of State and pay the fee ($250 for an LLC formed in another state).","fee":"$250 for an LLC formed in another state","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sos.ms.gov/business-services","explanation":"An LLC formed elsewhere and registered in Mississippi files its annual report with the Secretary of State by April 15 and pays $250; a Mississippi LLC pays nothing for the same report.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-annual-report-llc-foreign"},{"id":"us.ms.lp.report","name":"Mississippi annual report: not required for partnerships","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"low","action":"Nothing to file. Mississippi asks corporations and LLCs for an annual report; limited partnerships and LLPs file none.","fee":null,"penalty":null,"source":"https://www.sos.ms.gov/business-services","explanation":"Mississippi asks corporations and LLCs for an annual report; limited partnerships and LLPs file none. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-annual-report-not-required-for-partnerships"},{"id":"us.ms.nonprofit.report","name":"Mississippi nonprofit status report","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State","form":null,"schedule":{"kind":"fixed","month":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the status report with the Mississippi Secretary of State.","fee":"No fee","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sos.ms.gov/business-services","explanation":"A Mississippi nonprofit corporation files a status report with the Secretary of State by May 15, with no fee. It can be filed from January 1.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-nonprofit-status-report"},{"id":"us.ms.charity","name":"Mississippi charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Secretary of State, Charities Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State four and a half months after the fiscal year ends, with the Form 990; charities under $25,000 file a notice of exemption instead.","fee":"$50","penalty":"$25 a month late; civil penalties for soliciting unregistered","source":"https://charities.sos.ms.gov/online/portal/ch/portal.aspx","explanation":"A charity that solicits in Mississippi registers with the Secretary of State and renews every year four and a half months after its fiscal year ends, May 15 for a calendar year. The fee is $50. Charities raising under $25,000 a year do not register but file a notice of exemption, and an audit is required above $750,000 in contributions.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-charitable-organization-registration-renewal"},{"id":"us.ms.income.corp","name":"Mississippi corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Mississippi corporate income tax return with the Mississippi Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.dor.ms.gov/","explanation":"Mississippi taxes corporate income, so a C corporation doing business there files a state return with the Mississippi Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-corporate-income-tax-return"},{"id":"us.ms.est.corp","name":"Mississippi corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Mississippi corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.dor.ms.gov/","explanation":"Like the IRS, Mississippi collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Mississippi Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-corporate-estimated-tax-payment"},{"id":"us.ms.income.pt","name":"Mississippi pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Mississippi pass through entity return with the Mississippi Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.dor.ms.gov/","explanation":"An S corporation or partnership doing business in Mississippi files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Mississippi returns. Some states charge a minimum tax or filing fee with it; check the Mississippi Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-pass-through-entity-return"},{"id":"us.ms.income.owner","name":"Mississippi personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Mississippi personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.dor.ms.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Mississippi personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-personal-income-tax-return-with-business-income"},{"id":"us.ms.sui","name":"Mississippi unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Mississippi.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.dor.ms.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-unemployment-insurance-wage-report"},{"id":"us.ms.wh.recon","name":"Mississippi annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Mississippi income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.dor.ms.gov/","explanation":"Mississippi withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Mississippi Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-annual-withholding-reconciliation"},{"id":"us.ms.sales","name":"Mississippi sales tax return","jurisdiction":{"country":"US","level":"state","state":"MS"},"agency":"Mississippi Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Mississippi sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.dor.ms.gov/","explanation":"A business that collects Mississippi sales tax files returns on a schedule the Mississippi Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/mississippi-sales-tax-return"},{"id":"us.mo.corp.report","name":"Missouri annual registration report","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual registration report with the Missouri Secretary of State and pay the fee ($20 online).","fee":"$20 online","penalty":"$15 a month late; administrative dissolution after 90 days","source":"https://www.sos.mo.gov/business/corporations/annualreports","explanation":"A Missouri corporation files an annual registration report by the end of its anniversary month, with the window opening three months before. Missouri LLCs file no annual report.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-annual-registration-report-corporation"},{"id":"us.mo.nonprofit.report","name":"Missouri nonprofit annual registration report","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Secretary of State","form":null,"schedule":{"kind":"fixed","month":8,"day":31},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual registration report with the Missouri Secretary of State and pay the fee: $10 online ($15 by mail).","fee":"$10 online ($15 by mail)","penalty":"$15 a month late; administrative dissolution after 90 days","source":"https://www.sos.mo.gov/business/corporations/annualreports","explanation":"A Missouri nonprofit corporation files an annual registration report by August 31, unlike for profit corporations, which file by the end of their anniversary month. The fee is $10 online.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-nonprofit-annual-registration-report"},{"id":"us.mo.charity","name":"Missouri charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Attorney General","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising","exemptTypes":["501c-other"]},"severity":"high","action":"File the annual report and the $15 fee with the Attorney General within 75 days after the fiscal year ends. Organizations exempt under section 501(c)(3) do not register in Missouri.","fee":"$15","penalty":"Civil penalties for soliciting while unregistered","source":"https://ago.mo.gov/get-help/programs-services-from-a-z/charity/","explanation":"Missouri is the one state that exempts 501(c)(3) organizations from charitable registration outright. Other charities that solicit there, such as 501(c)(4) groups, register with the Attorney General and file an annual report within 75 days after the fiscal year ends, mid March for a calendar year, with a $15 fee.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-charitable-organization-annual-report"},{"id":"us.mo.income.corp","name":"Missouri corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Missouri corporate income tax return with the Missouri Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://dor.mo.gov/","explanation":"Missouri taxes corporate income, so a C corporation doing business there files a state return with the Missouri Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-corporate-income-tax-return"},{"id":"us.mo.est.corp","name":"Missouri corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Missouri corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://dor.mo.gov/","explanation":"Like the IRS, Missouri collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Missouri Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-corporate-estimated-tax-payment"},{"id":"us.mo.income.pt","name":"Missouri pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Missouri pass through entity return with the Missouri Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://dor.mo.gov/","explanation":"An S corporation or partnership doing business in Missouri files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Missouri returns. Some states charge a minimum tax or filing fee with it; check the Missouri Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-pass-through-entity-return"},{"id":"us.mo.income.owner","name":"Missouri personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Missouri personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://dor.mo.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Missouri personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-personal-income-tax-return-with-business-income"},{"id":"us.mo.sui","name":"Missouri unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Missouri.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://dor.mo.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-unemployment-insurance-wage-report"},{"id":"us.mo.wh.recon","name":"Missouri annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Missouri income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://dor.mo.gov/","explanation":"Missouri withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Missouri Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-annual-withholding-reconciliation"},{"id":"us.mo.sales","name":"Missouri sales tax return","jurisdiction":{"country":"US","level":"state","state":"MO"},"agency":"Missouri Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Missouri sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://dor.mo.gov/","explanation":"A business that collects Missouri sales tax files returns on a schedule the Missouri Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/missouri-sales-tax-return"},{"id":"us.mt.corp.report","name":"Montana annual report","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Montana Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$15 late fee; involuntary dissolution after December 1","source":"https://sosmt.gov/business/annual-reports/","explanation":"Montana requires every corporation registered in the state to file an annual report with the Montana Secretary of State by April 15 each year. The fee is $20. Miss it and the result is $15 late fee; involuntary dissolution after December 1. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-annual-report-corporation"},{"id":"us.mt.llc.report","name":"Montana annual report","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Montana Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$15 late fee; involuntary dissolution after December 1","source":"https://sosmt.gov/business/annual-reports/","explanation":"Montana requires every LLC registered in the state to file an annual report with the Montana Secretary of State by April 15 each year. The fee is $20. Miss it and the result is $15 late fee; involuntary dissolution after December 1. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-annual-report-llc"},{"id":"us.mt.lp.report","name":"Montana annual report","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Montana Secretary of State and pay the fee ($20).","fee":"$20","penalty":"$15 late fee; involuntary dissolution after December 1","source":"https://sosmt.gov/business/annual-reports/","explanation":"Montana requires every limited partnership or LLP registered in the state to file an annual report with the Montana Secretary of State by April 15 each year. The fee is $20. Miss it and the result is $15 late fee; involuntary dissolution after December 1. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-annual-report-partnership"},{"id":"us.mt.nonprofit.report","name":"Montana nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Montana Secretary of State and pay the fee ($15, waived for the 2024 and 2025 reports).","fee":"$15, waived for the 2024 and 2025 reports","penalty":"$15 late fee; involuntary dissolution after December 1","source":"https://sosmt.gov/business/annual-reports/","explanation":"Montana requires every nonprofit corporation registered in the state to file an annual report with the Montana Secretary of State by April 15 each year. The fee is $15, waived for the 2024 and 2025 reports. Miss it and the result is $15 late fee; involuntary dissolution after December 1. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-nonprofit-annual-report"},{"id":"us.mt.charity","name":"Montana charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Justice","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Montana has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://dojmt.gov/","explanation":"Montana does not require charities to register before soliciting. A Montana nonprofit still files its annual report with the Secretary of State and its Form 990.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-charitable-solicitation-registration-not-required"},{"id":"us.mt.income.corp","name":"Montana corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Montana corporate income tax return with the Montana Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://mtrevenue.gov/","explanation":"Montana taxes corporate income, so a C corporation doing business there files a state return with the Montana Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-corporate-income-tax-return"},{"id":"us.mt.est.corp","name":"Montana corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Montana corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://mtrevenue.gov/","explanation":"Like the IRS, Montana collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Montana Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-corporate-estimated-tax-payment"},{"id":"us.mt.income.pt","name":"Montana pass through entity return","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Montana pass through entity return with the Montana Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://mtrevenue.gov/","explanation":"An S corporation or partnership doing business in Montana files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Montana returns. Some states charge a minimum tax or filing fee with it; check the Montana Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-pass-through-entity-return"},{"id":"us.mt.income.owner","name":"Montana personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Montana personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://mtrevenue.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Montana personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-personal-income-tax-return-with-business-income"},{"id":"us.mt.sui","name":"Montana unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Montana.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://mtrevenue.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-unemployment-insurance-wage-report"},{"id":"us.mt.wh.recon","name":"Montana annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Montana income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://mtrevenue.gov/","explanation":"Montana withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Montana Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-annual-withholding-reconciliation"},{"id":"us.mt.sales","name":"Montana sales tax: no state sales tax","jurisdiction":{"country":"US","level":"state","state":"MT"},"agency":"Montana Department of Revenue","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"sales"},"severity":"low","action":"Nothing to file with the state. Montana has no state or local sales tax, and nothing stands in its place; a few resort areas levy a local tax on lodging and restaurants.","fee":null,"penalty":null,"source":"https://mtrevenue.gov/","explanation":"Montana has no state or local sales tax, and nothing stands in its place; a few resort areas levy a local tax on lodging and restaurants. A company that ticked Montana as a state where it collects sales tax has no state return to file there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/montana-sales-tax-no-state-sales-tax"},{"id":"us.ne.corp.report","name":"Nebraska biennial occupation tax report","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Secretary of State","form":null,"schedule":{"kind":"fixed","month":3,"day":1,"every":2,"parity":"even"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial occupation tax report with the Nebraska Secretary of State and pay the fee (Occupation tax based on paid up capital, $26 minimum).","fee":"Occupation tax based on paid up capital, $26 minimum","penalty":"Administrative dissolution after continued failure","source":"https://sos.nebraska.gov/business-services","explanation":"Nebraska corporations file a biennial occupation tax report between January 1 and March 1 of even numbered years. Nebraska LLCs file in odd numbered years, by April 1.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-biennial-occupation-tax-report-corporation"},{"id":"us.ne.llc.report","name":"Nebraska biennial report","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Nebraska Secretary of State and pay the fee ($10).","fee":"$10","penalty":"Administrative dissolution after continued failure","source":"https://sos.nebraska.gov/business-services","explanation":"Nebraska LLCs file a biennial report between January 1 and April 1 of odd numbered years. Nebraska corporations file in even numbered years, by March 1.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-biennial-report-llc"},{"id":"us.ne.lp.report","name":"Nebraska biennial report","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Nebraska Secretary of State and pay the fee ($10).","fee":"$10","penalty":"Administrative dissolution after continued failure","source":"https://sos.nebraska.gov/business-services","explanation":"Nebraska LLCs file a biennial report between January 1 and April 1 of odd numbered years. Nebraska corporations file in even numbered years, by March 1. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-biennial-report-partnership"},{"id":"us.ne.nonprofit.report","name":"Nebraska nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"odd"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Nebraska Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after continued failure","source":"https://sos.nebraska.gov/business-services","explanation":"A Nebraska nonprofit corporation files a biennial report between January 1 and April 1 of odd numbered years. The fee is $25, and the report is not delinquent until June 2.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-nonprofit-biennial-report"},{"id":"us.ne.charity","name":"Nebraska charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Nebraska has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://ago.nebraska.gov/","explanation":"Nebraska does not require charities to register before soliciting. Professional fundraisers register; charities do not.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-charitable-solicitation-registration-not-required"},{"id":"us.ne.income.corp","name":"Nebraska corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Nebraska corporate income tax return with the Nebraska Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://revenue.nebraska.gov/","explanation":"Nebraska taxes corporate income, so a C corporation doing business there files a state return with the Nebraska Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-corporate-income-tax-return"},{"id":"us.ne.est.corp","name":"Nebraska corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Nebraska corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://revenue.nebraska.gov/","explanation":"Like the IRS, Nebraska collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Nebraska Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-corporate-estimated-tax-payment"},{"id":"us.ne.income.pt","name":"Nebraska pass through entity return","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Nebraska pass through entity return with the Nebraska Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://revenue.nebraska.gov/","explanation":"An S corporation or partnership doing business in Nebraska files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Nebraska returns. Some states charge a minimum tax or filing fee with it; check the Nebraska Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-pass-through-entity-return"},{"id":"us.ne.income.owner","name":"Nebraska personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Nebraska personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://revenue.nebraska.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Nebraska personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-personal-income-tax-return-with-business-income"},{"id":"us.ne.sui","name":"Nebraska unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Nebraska.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://revenue.nebraska.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-unemployment-insurance-wage-report"},{"id":"us.ne.wh.recon","name":"Nebraska annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Nebraska income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://revenue.nebraska.gov/","explanation":"Nebraska withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Nebraska Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-annual-withholding-reconciliation"},{"id":"us.ne.sales","name":"Nebraska sales tax return","jurisdiction":{"country":"US","level":"state","state":"NE"},"agency":"Nebraska Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Nebraska sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://revenue.nebraska.gov/","explanation":"A business that collects Nebraska sales tax files returns on a schedule the Nebraska Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nebraska-sales-tax-return"},{"id":"us.nv.corp.report","name":"Nevada annual list and state business license","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual list and state business license with the Nevada Secretary of State and pay the fee ($150 annual list plus $500 state business license).","fee":"$150 annual list plus $500 state business license","penalty":"$75 late fee on the list and $100 on the license; default status after continued failure","source":"https://www.nvsos.gov/sos/businesses","explanation":"A Nevada corporation files its annual list of officers and directors and renews its state business license by the last day of its anniversary month. The list costs $150 and the business license $500 for corporations. Nevada has no corporate or personal income tax, but it does have the Commerce Tax for businesses with over $4 million in Nevada revenue.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-annual-list-and-state-business-license-corporation"},{"id":"us.nv.llc.report","name":"Nevada annual list and state business license","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual list and state business license with the Nevada Secretary of State and pay the fee ($150 annual list plus $200 state business license).","fee":"$150 annual list plus $200 state business license","penalty":"$75 late fee on the list and $100 on the license; default status after continued failure","source":"https://www.nvsos.gov/sos/businesses","explanation":"A Nevada LLC files its annual list of managers or members and renews its state business license by the last day of its anniversary month. The list costs $150 and the business license $200.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-annual-list-and-state-business-license-llc"},{"id":"us.nv.lp.report","name":"Nevada annual list and state business license","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual list and state business license with the Nevada Secretary of State and pay the fee ($150 annual list plus $200 state business license).","fee":"$150 annual list plus $200 state business license","penalty":"$75 late fee on the list and $100 on the license; default status after continued failure","source":"https://www.nvsos.gov/sos/businesses","explanation":"A Nevada LLC files its annual list of managers or members and renews its state business license by the last day of its anniversary month. The list costs $150 and the business license $200. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-annual-list-and-state-business-license-partnership"},{"id":"us.nv.nonprofit.report","name":"Nevada nonprofit annual list of officers","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual list of officers with the Nevada Secretary of State and pay the fee: $50; a 501(c) organization is exempt from the state business license.","fee":"$50; a 501(c) organization is exempt from the state business license","penalty":"$75 late fee; default status after continued failure","source":"https://www.nvsos.gov/sos/businesses","explanation":"A Nevada nonprofit corporation files its annual list of officers and directors by the last day of its anniversary month. The fee is $50. An organization with a federal exemption under section 501(c) is exempt from the state business license and its fee; the charitable solicitation registration statement is filed with the same list.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-nonprofit-annual-list-of-officers"},{"id":"us.nv.charity","name":"Nevada charitable solicitation registration statement","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the charitable solicitation registration statement with the Secretary of State together with the annual list of officers, by the last day of the anniversary month.","fee":"No fee","penalty":"Civil penalties under the charitable solicitation law","source":"https://www.nvsos.gov/licensing/charitable-organizations","explanation":"A charity that solicits in Nevada files a charitable solicitation registration statement with the Secretary of State, at the same time as its annual list of officers, so it is due by the last day of the anniversary month of its formation or Nevada registration. There is no separate fee. Charities raising under $25,000 a year with no paid fundraisers are exempt but file an exemption statement with the list.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-charitable-solicitation-registration-statement"},{"id":"us.nv.mbt","name":"Nevada modified business tax return","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Department of Taxation","form":"Form TXR-020.05","schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"employeesMin":1,"scope":"employer"},"severity":"high","action":"File the quarterly modified business tax return with the Department of Taxation, with the unemployment wage report, and pay the tax on wages above $50,000 for the quarter.","fee":"1.17% of gross wages above $50,000 a quarter, after deducting employer health care costs","penalty":"Up to 10% of the tax plus interest","source":"https://tax.nv.gov/modified-business-tax/","explanation":"Nevada has no income tax; employers pay a payroll tax instead, the modified business tax, on wages above $50,000 a quarter, less what the employer paid for employee health care. It is filed quarterly by the last day of the month after the quarter, the same day as the unemployment report, and a return is due even when the wages are under the threshold. A payroll provider usually files it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-modified-business-tax-return"},{"id":"us.nv.commerce-tax","name":"Nevada Commerce Tax return (Nevada revenue over $4 million)","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Department of Taxation","form":null,"schedule":{"kind":"fixed","month":8,"day":14},"roll":"none","applies":{"revenueMin":"1m-5m","scope":"registered"},"severity":"high","action":"File the Commerce Tax return for the fiscal year ending June 30 if Nevada gross revenue exceeded $4 million.","fee":"Tax on Nevada gross revenue over $4 million, at a rate set by industry","penalty":"Up to 10% penalty plus interest","source":"https://tax.nv.gov/commerce-tax/","explanation":"Nevada's Commerce Tax applies to businesses with more than $4 million in Nevada gross revenue in the fiscal year ending June 30. The return is due 45 days later, August 14. Businesses under the threshold no longer have to file. The line is shown from the $1 million revenue band so a growing company sees it coming; below $4 million there is nothing to do.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-commerce-tax-return-nevada-revenue-over-4-million"},{"id":"us.nv.sui","name":"Nevada unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Nevada.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.nv.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-unemployment-insurance-wage-report"},{"id":"us.nv.auto-ira","name":"Nevada retirement savings mandate (Nevada Employee Savings Trust (NEST), 6 or more employees)","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Employee Savings Trust (NEST)","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":6,"retirementPlan":false},"severity":"medium","action":"Register with Nevada Employee Savings Trust (NEST) if the company has 6 or more employees in Nevada and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.nevadatreasurer.gov/FinancialSecurity/emp-savings/About/","explanation":"Nevada requires an employer with no retirement plan of its own to enroll its employees in the state program, Nevada Employee Savings Trust (NEST), which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Employers with six or more employees in business for three years or more; registration opened in 2025. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-retirement-savings-mandate-nevada-employee-savings-trust-nest-6-or-more-employees"},{"id":"us.nv.sales","name":"Nevada sales tax return","jurisdiction":{"country":"US","level":"state","state":"NV"},"agency":"Nevada Department of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Nevada sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.nv.gov/","explanation":"A business that collects Nevada sales tax files returns on a schedule the Nevada Department of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/nevada-sales-tax-return"},{"id":"us.nh.corp.report","name":"New Hampshire annual report","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Hampshire Secretary of State and pay the fee ($100).","fee":"$100","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://quickstart.sos.nh.gov/","explanation":"New Hampshire requires every corporation registered in the state to file an annual report with the New Hampshire Secretary of State by April 1 each year. The fee is $100. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-annual-report-corporation"},{"id":"us.nh.llc.report","name":"New Hampshire annual report","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Hampshire Secretary of State and pay the fee ($100).","fee":"$100","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://quickstart.sos.nh.gov/","explanation":"New Hampshire requires every LLC registered in the state to file an annual report with the New Hampshire Secretary of State by April 1 each year. The fee is $100. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-annual-report-llc"},{"id":"us.nh.lp.report","name":"New Hampshire annual report","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Hampshire Secretary of State and pay the fee ($100).","fee":"$100","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://quickstart.sos.nh.gov/","explanation":"New Hampshire requires every limited partnership or LLP registered in the state to file an annual report with the New Hampshire Secretary of State by April 1 each year. The fee is $100. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-annual-report-partnership"},{"id":"us.nh.nonprofit.report","name":"New Hampshire nonprofit nonprofit return","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Secretary of State","form":null,"schedule":{"kind":"once","year":2030,"month":12,"day":31},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the nonprofit return with the New Hampshire Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after continued failure","source":"https://quickstart.sos.nh.gov/","explanation":"A New Hampshire nonprofit corporation files a return with the Secretary of State once every five years, between January 1 and December 31 of years ending in 0 and 5. The next one is due in 2030. The fee is $25.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-nonprofit-nonprofit-return"},{"id":"us.nh.charity","name":"New Hampshire charitable trust annual report","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Department of Justice, Charitable Trusts Unit","form":"Form NHCT-12","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"high","action":"File the annual report (Form NHCT-12) with the Charitable Trusts Unit four and a half months after the fiscal year ends, with the Form 990 and the $75 fee, or with the IRS extension.","fee":"$75","penalty":"$50 late fee and loss of registration","source":"https://www.doj.nh.gov/charitable-trusts/","explanation":"A charity that operates or solicits in New Hampshire registers with the Charitable Trusts Unit of the Department of Justice and files an annual report four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. The fee is $75. Religious organizations are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-charitable-trust-annual-report"},{"id":"us.nh.bpt-bet","name":"New Hampshire business profits and business enterprise tax return (gross receipts over about $109,000)","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Department of Revenue Administration","form":"Form BT-Summary with NH-1120 or NH-1040","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp","s-corp","disregarded"],"revenueMin":"100k-500k","scope":"based"},"severity":"critical","action":"File the BT-Summary with the business profits tax and business enterprise tax returns by the 15th day of the fourth month after the year ends, and pay quarterly estimates if either tax will exceed its threshold.","fee":"Business profits tax of 7.5% of taxable profits once gross business income passes $109,000; business enterprise tax of 0.55% of wages, interest and dividends paid once gross receipts pass $298,000; both thresholds (2025) are indexed every two years","penalty":"5% a month late, up to 25%, plus interest; estimates are required once the tax passes $200 (business profits) or $260 (business enterprise)","source":"https://www.revenue.nh.gov/taxes-glance/business-profits-tax","explanation":"New Hampshire has no income tax on wages, but every business organization with gross business income above $109,000, corporations, LLCs and sole proprietorships alike, files the business profits tax, and those with gross receipts above $298,000 the business enterprise tax on the wages, interest and dividends they pay. The state does not recognize S corporation status, so an S corporation files as a corporation. One return covers both taxes, due by the 15th day of the fourth month after the year ends. The line is shown from the $100,000 revenue band; a business below the threshold files nothing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-business-profits-and-business-enterprise-tax-return-gross-receipts-over-about-109-000"},{"id":"us.nh.bpt-bet-pt","name":"New Hampshire business profits and business enterprise tax return (gross receipts over about $109,000)","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Department of Revenue Administration","form":"Form BT-Summary with NH-1065","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["partnership"],"revenueMin":"100k-500k","scope":"based"},"severity":"critical","action":"File the BT-Summary with the business profits tax and business enterprise tax returns for the partnership by the 15th day of the third month after the year ends, and pay quarterly estimates if either tax will exceed its threshold.","fee":"Business profits tax of 7.5% of taxable profits once gross business income passes $109,000; business enterprise tax of 0.55% once gross receipts pass $298,000; both thresholds (2025) are indexed every two years","penalty":"5% a month late, up to 25%, plus interest; estimates are required once the tax passes $200 (business profits) or $260 (business enterprise)","source":"https://www.revenue.nh.gov/taxes-glance/business-profits-tax","explanation":"A New Hampshire partnership, or an LLC taxed as one, with gross business income above $109,000 files the business profits tax and, above $298,000 in gross receipts, the business enterprise tax at the entity level, by the 15th day of the third month after the year ends. New Hampshire taxes the business, not the owners' personal returns. The line is shown from the $100,000 revenue band; a partnership below the threshold files nothing.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-business-profits-and-business-enterprise-tax-return-gross-receipts-over-about-109-000-bpt-bet-pt"},{"id":"us.nh.sui","name":"New Hampshire unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in New Hampshire.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.revenue.nh.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-unemployment-insurance-wage-report"},{"id":"us.nh.sales","name":"New Hampshire sales tax: no state sales tax","jurisdiction":{"country":"US","level":"state","state":"NH"},"agency":"New Hampshire Department of Revenue Administration","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"sales"},"severity":"low","action":"Nothing to file with the state. New Hampshire has no sales tax and nothing stands in its place for most businesses; the business profits and business enterprise taxes are on this calendar for a company based there.","fee":null,"penalty":null,"source":"https://www.revenue.nh.gov/","explanation":"New Hampshire has no sales tax and nothing stands in its place for most businesses; the business profits and business enterprise taxes are on this calendar for a company based there. A company that ticked New Hampshire as a state where it collects sales tax has no state return to file there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-hampshire-sales-tax-no-state-sales-tax"},{"id":"us.nj.corp.report","name":"New Jersey annual report","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Revenue and Enterprise Services","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Jersey Division of Revenue and Enterprise Services and pay the fee ($75).","fee":"$75","penalty":"Revocation after two years of failure","source":"https://www.nj.gov/treasury/revenue/annualreports.shtml","explanation":"New Jersey requires every corporation registered in the state to file an annual report with the New Jersey Division of Revenue and Enterprise Services by the last day of the anniversary month of its formation. The fee is $75. Miss it and the result is revocation after two years of failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-annual-report-corporation"},{"id":"us.nj.llc.report","name":"New Jersey annual report","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Revenue and Enterprise Services","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Jersey Division of Revenue and Enterprise Services and pay the fee ($75).","fee":"$75","penalty":"Revocation after two years of failure","source":"https://www.nj.gov/treasury/revenue/annualreports.shtml","explanation":"New Jersey requires every LLC registered in the state to file an annual report with the New Jersey Division of Revenue and Enterprise Services by the last day of the anniversary month of its formation. The fee is $75. Miss it and the result is revocation after two years of failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-annual-report-llc"},{"id":"us.nj.lp.report","name":"New Jersey annual report","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Revenue and Enterprise Services","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Jersey Division of Revenue and Enterprise Services and pay the fee ($75).","fee":"$75","penalty":"Revocation after two years of failure","source":"https://www.nj.gov/treasury/revenue/annualreports.shtml","explanation":"New Jersey requires every limited partnership or LLP registered in the state to file an annual report with the New Jersey Division of Revenue and Enterprise Services by the last day of the anniversary month of its formation. The fee is $75. Miss it and the result is revocation after two years of failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-annual-report-partnership"},{"id":"us.nj.nonprofit.report","name":"New Jersey nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Revenue and Enterprise Services","form":null,"schedule":{"kind":"anniversary","basis":"prev-month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Jersey Division of Revenue and Enterprise Services and pay the fee ($30).","fee":"$30","penalty":"Revocation after two years of failure","source":"https://www.nj.gov/treasury/revenue/annualreports.shtml","explanation":"A New Jersey nonprofit corporation files its annual report by the last day of the month before its anniversary month, with a 30 day grace period. The fee is $30.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-nonprofit-annual-report"},{"id":"us.nj.charity","name":"New Jersey charities registration renewal","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Consumer Affairs, Charities Registration Section","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"critical","action":"Renew the charities registration with the Division of Consumer Affairs within six months after the fiscal year ends, with the Form 990; an audit is required above $1 million in gross revenue.","fee":"$30 to $250, by gross contributions","penalty":"$25 a month late and loss of registration","source":"https://www.njconsumeraffairs.gov/charities/Pages/default.aspx","explanation":"A charity that solicits in New Jersey registers with the Division of Consumer Affairs and renews every year within six months after its fiscal year ends, June 30 for a calendar year, with a six month extension on request. The fee runs from $30 to $250 by gross contributions. Charities raising under $10,000 a year with no paid fundraisers, religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-charities-registration-renewal"},{"id":"us.nj.income.corp","name":"New Jersey corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the New Jersey corporate income tax return with the New Jersey Division of Taxation by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.nj.gov/treasury/taxation/","explanation":"New Jersey taxes corporate income, so a C corporation doing business there files a state return with the New Jersey Division of Taxation by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-corporate-income-tax-return"},{"id":"us.nj.est.corp","name":"New Jersey corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the New Jersey corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.nj.gov/treasury/taxation/","explanation":"Like the IRS, New Jersey collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the New Jersey Division of Taxation page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-corporate-estimated-tax-payment"},{"id":"us.nj.income.pt","name":"New Jersey pass through entity return","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the New Jersey pass through entity return with the New Jersey Division of Taxation by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.nj.gov/treasury/taxation/","explanation":"An S corporation or partnership doing business in New Jersey files a state information return by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), on the state's own date rather than the federal one, so the owners can report their shares on their own New Jersey returns. Some states charge a minimum tax or filing fee with it; check the New Jersey Division of Taxation page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-pass-through-entity-return"},{"id":"us.nj.income.owner","name":"New Jersey personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's New Jersey personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.nj.gov/treasury/taxation/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's New Jersey personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-personal-income-tax-return-with-business-income"},{"id":"us.nj.sui","name":"New Jersey unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in New Jersey.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.nj.gov/treasury/taxation/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-unemployment-insurance-wage-report"},{"id":"us.nj.wh.recon","name":"New Jersey annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of New Jersey income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.nj.gov/treasury/taxation/","explanation":"New Jersey withholds state income tax from employee wages, and the employer reconciles the year's withholding with the New Jersey Division of Taxation after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-annual-withholding-reconciliation"},{"id":"us.nj.sdi","name":"New Jersey temporary disability and family leave insurance contributions","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Department of Labor and Workforce Development","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Withhold and remit the contributions through payroll, or keep the policy in force, as the program requires; there is no separate return.","fee":null,"penalty":null,"source":"https://www.nj.gov/labor/myleavebenefits/employer/","explanation":"New Jersey's temporary disability insurance and family leave insurance are funded by employee deductions and, for disability, an employer contribution, at rates set each year, remitted with the quarterly NJ-927 and WR-30 filings. There is no separate filing.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-temporary-disability-and-family-leave-insurance-contributions"},{"id":"us.nj.auto-ira","name":"New Jersey retirement savings mandate (RetireReady NJ, 25 or more employees)","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"RetireReady NJ","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":25,"retirementPlan":false},"severity":"medium","action":"Register with RetireReady NJ if the company has 25 or more employees in New Jersey and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.retirereadynj.gov/","explanation":"New Jersey requires an employer with no retirement plan of its own to enroll its employees in the state program, RetireReady NJ, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-retirement-savings-mandate-retireready-nj-25-or-more-employees"},{"id":"us.nj.sales","name":"New Jersey sales tax return","jurisdiction":{"country":"US","level":"state","state":"NJ"},"agency":"New Jersey Division of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the New Jersey sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.nj.gov/treasury/taxation/","explanation":"A business that collects New Jersey sales tax files returns on a schedule the New Jersey Division of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-jersey-sales-tax-return"},{"id":"us.nm.corp.report","name":"New Mexico biennial corporate report","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15,"every":2,"parity":"formation"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial corporate report with the New Mexico Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$200 late penalty","source":"https://www.sos.nm.gov/business-services/","explanation":"A New Mexico corporation files a report every two years, due by the 15th day of the fourth month after its fiscal year ends. New Mexico LLCs file no annual report.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-biennial-corporate-report-corporation"},{"id":"us.nm.nonprofit.report","name":"New Mexico nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the New Mexico Secretary of State and pay the fee ($10).","fee":"$10","penalty":"$200 late penalty","source":"https://www.sos.nm.gov/business-services/","explanation":"A New Mexico nonprofit corporation files an annual report with the Secretary of State by the 15th day of the fifth month after its fiscal year ends, May 15 for a calendar year, unlike for profit corporations, which file every two years. The fee is $10.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-nonprofit-annual-report"},{"id":"us.nm.charity","name":"New Mexico charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Department of Justice, Charities Section","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the annual report with the Department of Justice online, with the Form 990, within six months after the fiscal year ends.","fee":"No fee","penalty":"$100 late fee for each year late, and civil penalties for soliciting while unregistered","source":"https://nmdoj.gov/charities/","explanation":"A charity that solicits in New Mexico registers with the Department of Justice, formerly the Attorney General, and files an annual report within six months after its fiscal year ends, June 30 for a calendar year, with an extension that follows the IRS extension. There is no fee. An audit is required above $750,000 in revenue. Religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-charitable-organization-annual-report"},{"id":"us.nm.income.corp","name":"New Mexico corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the New Mexico corporate income tax return with the New Mexico Taxation and Revenue Department by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.tax.newmexico.gov/","explanation":"New Mexico taxes corporate income, so a C corporation doing business there files a state return with the New Mexico Taxation and Revenue Department by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-corporate-income-tax-return"},{"id":"us.nm.est.corp","name":"New Mexico corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the New Mexico corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.tax.newmexico.gov/","explanation":"Like the IRS, New Mexico collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the New Mexico Taxation and Revenue Department page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-corporate-estimated-tax-payment"},{"id":"us.nm.income.pt","name":"New Mexico pass through entity return","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the New Mexico pass through entity return with the New Mexico Taxation and Revenue Department by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.tax.newmexico.gov/","explanation":"An S corporation or partnership doing business in New Mexico files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own New Mexico returns. Some states charge a minimum tax or filing fee with it; check the New Mexico Taxation and Revenue Department page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-pass-through-entity-return"},{"id":"us.nm.income.owner","name":"New Mexico personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's New Mexico personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.tax.newmexico.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's New Mexico personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-personal-income-tax-return-with-business-income"},{"id":"us.nm.sui","name":"New Mexico unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in New Mexico.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.tax.newmexico.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-unemployment-insurance-wage-report"},{"id":"us.nm.wh.recon","name":"New Mexico annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of New Mexico income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.tax.newmexico.gov/","explanation":"New Mexico withholds state income tax from employee wages, and the employer reconciles the year's withholding with the New Mexico Taxation and Revenue Department after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-annual-withholding-reconciliation"},{"id":"us.nm.sales","name":"New Mexico sales tax return","jurisdiction":{"country":"US","level":"state","state":"NM"},"agency":"New Mexico Taxation and Revenue Department","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the New Mexico sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.tax.newmexico.gov/","explanation":"A business that collects New Mexico sales tax files returns on a schedule the New Mexico Taxation and Revenue Department assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-mexico-sales-tax-return"},{"id":"us.ny.corp.report","name":"New York biennial statement","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Department of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the biennial statement with the New York Department of State and pay the fee ($9).","fee":"$9","penalty":"Past due status; no fee but blocks other filings","source":"https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies","explanation":"New York requires every corporation registered in the state to file a biennial statement with the New York Department of State by the last day of the anniversary month of its formation every two years. The fee is $9. Miss it and the result is past due status; no fee but blocks other filings. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-biennial-statement-corporation"},{"id":"us.ny.llc.report","name":"New York biennial statement","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Department of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the biennial statement with the New York Department of State and pay the fee ($9).","fee":"$9","penalty":"Past due status; no fee but blocks other filings","source":"https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies","explanation":"New York requires every LLC registered in the state to file a biennial statement with the New York Department of State by the last day of the anniversary month of its formation every two years. The fee is $9. Miss it and the result is past due status; no fee but blocks other filings. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-biennial-statement-llc"},{"id":"us.ny.lp.report","name":"New York biennial statement","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Department of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end","every":2},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the biennial statement with the New York Department of State and pay the fee ($9).","fee":"$9","penalty":"Past due status; no fee but blocks other filings","source":"https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies","explanation":"New York requires every limited partnership or LLP registered in the state to file a biennial statement with the New York Department of State by the last day of the anniversary month of its formation every two years. The fee is $9. Miss it and the result is past due status; no fee but blocks other filings. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-biennial-statement-partnership"},{"id":"us.ny.charity","name":"New York charities annual filing","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Attorney General, Charities Bureau","form":"Form CHAR500","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"critical","action":"File Form CHAR500 with the Form 990 and the fees four and a half months after the fiscal year ends, or with the IRS extension; a review is required above $250,000 in revenue and an audit above $1 million.","fee":"$25 under Article 7-A plus $25 to $1,500 under the EPTL, by net worth","penalty":"$1,000 per violation and cancellation of the registration","source":"https://www.charitiesnys.com/","explanation":"A charity that solicits or holds assets in New York registers with the Attorney General's Charities Bureau and files Form CHAR500 every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. Two fees apply: $25 under Article 7-A for soliciting, and $25 to $1,500 under the Estates, Powers and Trusts Law by net worth. Revenue over $250,000 requires reviewed statements and over $1 million an audit. Religious organizations are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-charities-annual-filing"},{"id":"us.ny.llc-fee","name":"New York LLC annual filing fee","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":"Form IT-204-LL","schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"legalForms":["llc","partnership"],"scope":"registered"},"severity":"high","action":"File Form IT-204-LL and pay the annual filing fee based on New York source gross income.","fee":"$25 to $4,500 depending on New York source income","penalty":"$50 a month late up to $1,500, plus interest","source":"https://www.tax.ny.gov/pit/file/llc_llp.htm","explanation":"Every LLC and LLP with New York source income pays an annual filing fee on Form IT-204-LL by the 15th day of the third month after the year ends, March 15 for a calendar year. It runs from $25 for income under $100,000 to $4,500 above $25 million. It is separate from the biennial statement with the Department of State.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-llc-annual-filing-fee"},{"id":"us.ny.llc-transparency","name":"New York LLC beneficial ownership disclosure (status unsettled)","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Department of State","form":null,"schedule":{"kind":"once","year":2027,"month":1,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"high","action":"Check the Department of State's page before the deadline. If the filing portal is open, file the beneficial ownership disclosure, or an attestation of exemption; LLCs formed after January 1, 2026 file within 30 days of formation.","fee":"Fee set by the Department of State; none published as of this check","penalty":"Up to $500 a day for a disclosure more than 30 days late; suspension after two years","source":"https://dos.ny.gov/llc-transparency-act","explanation":"New York's LLC Transparency Act took effect January 1, 2026 and gives LLCs that existed before then until January 1, 2027 to disclose their beneficial owners to the Department of State or attest that an exemption applies. Its status is unsettled: the law takes its definitions from the federal Corporate Transparency Act, which now exempts US formed companies, the Governor vetoed a clarifying bill in December 2025, and as of this check the Department of State had published no form, portal or fee. The date stays on the calendar so nobody is caught out if the portal opens; Jay's monthly review tracks it, and the line will be withdrawn if the requirement lapses.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-llc-beneficial-ownership-disclosure-status-unsettled"},{"id":"us.ny.income.corp","name":"New York corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the New York corporate income tax return with the New York State Department of Taxation and Finance by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.tax.ny.gov/","explanation":"New York taxes corporate income, so a C corporation doing business there files a state return with the New York State Department of Taxation and Finance by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-corporate-income-tax-return"},{"id":"us.ny.est.corp","name":"New York corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":"Form CT-400","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the New York corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.tax.ny.gov/","explanation":"Like the IRS, New York collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; New York's first installment is the mandatory first installment paid with the prior year's return (or Form CT-300) by March 15, with the other three on Form CT-400 in June, September and December. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-corporate-estimated-tax-payment"},{"id":"us.ny.income.pt","name":"New York pass through entity return","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the New York pass through entity return with the New York State Department of Taxation and Finance by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.tax.ny.gov/","explanation":"An S corporation or partnership doing business in New York files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own New York returns. Some states charge a minimum tax or filing fee with it; check the New York State Department of Taxation and Finance page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-pass-through-entity-return"},{"id":"us.ny.income.owner","name":"New York personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's New York personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.tax.ny.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's New York personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-personal-income-tax-return-with-business-income"},{"id":"us.ny.sui","name":"New York unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in New York.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.tax.ny.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-unemployment-insurance-wage-report"},{"id":"us.ny.wh.recon","name":"New York fourth quarter withholding return with the annual wage totals","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":"Form NYS-45","schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the fourth quarter Form NYS-45 with the Department of Taxation and Finance by January 31, with the annual wage and withholding totals in Part C, and keep withholding payments on the schedule the Department assigned.","fee":null,"penalty":null,"source":"https://www.tax.ny.gov/","explanation":"New York has no separate annual reconciliation form. The fourth quarter NYS-45, due January 31, carries each employee's annual wage and withholding totals and closes the year. Withholding payments during the year follow the schedule set by the employer's size, as often as within three business days of each payday. A payroll provider files it.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-fourth-quarter-withholding-return-with-the-annual-wage-totals"},{"id":"us.ny.sdi","name":"New York disability and paid family leave insurance","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Workers' Compensation Board","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Withhold and remit the contributions through payroll, or keep the policy in force, as the program requires; there is no separate return.","fee":null,"penalty":null,"source":"https://paidfamilyleave.ny.gov/employers","explanation":"New York requires every employer to carry disability benefits and paid family leave insurance, usually one policy from a private carrier or the State Insurance Fund, funded by an employee deduction capped each year. The obligation is the policy, not a filing; add its renewal date as your own date.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-disability-and-paid-family-leave-insurance"},{"id":"us.ny.harassment","name":"New York harassment prevention training","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York labor and civil rights agencies","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Schedule this year's sexual harassment prevention training for employees working in New York and keep the attendance records.","fee":null,"penalty":null,"source":"https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies","explanation":"New York requires private employers to train employees on preventing sexual harassment. Every year, for all employees, with the state's model program or an equivalent. The date here is a planning reminder at the start of the year; the legal timing runs from each employee's hire date and the last training.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-harassment-prevention-training"},{"id":"us.ny.auto-ira","name":"New York retirement savings mandate (New York Secure Choice, 10 or more employees)","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York Secure Choice","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":10,"retirementPlan":false},"severity":"medium","action":"Register with New York Secure Choice if the company has 10 or more employees in New York and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.newyorksecurechoice.com/","explanation":"New York requires an employer with no retirement plan of its own to enroll its employees in the state program, New York Secure Choice, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Employers with ten or more New York employees in business for two years or more; registration windows ran from March to July 2026 by employer size, and a company past its window registers now. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-retirement-savings-mandate-new-york-secure-choice-10-or-more-employees"},{"id":"us.ny.sales","name":"New York sales tax return","jurisdiction":{"country":"US","level":"state","state":"NY"},"agency":"New York State Department of Taxation and Finance","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the New York sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.tax.ny.gov/","explanation":"A business that collects New York sales tax files returns on a schedule the New York State Department of Taxation and Finance assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/new-york-sales-tax-return"},{"id":"us.nc.corp.report","name":"North Carolina annual report","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Carolina Secretary of State and pay the fee: $25 ($23 online).","fee":"$25 ($23 online)","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sosnc.gov/divisions/business_registration/annual_report","explanation":"North Carolina requires every corporation registered in the state to file an annual report with the North Carolina Secretary of State by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). The fee is $25 ($23 online). Miss it and the result is administrative dissolution after 60 days past due. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-annual-report-corporation"},{"id":"us.nc.llc.report","name":"North Carolina annual report","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Carolina Secretary of State and pay the fee: $200 ($203 online).","fee":"$200 ($203 online)","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sosnc.gov/divisions/business_registration/annual_report","explanation":"A North Carolina LLC files its annual report with the Secretary of State by April 15 every year. The fee is $200, one of the higher LLC fees in the country, and an LLC that does not file within 60 days of a notice is dissolved.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-annual-report-llc"},{"id":"us.nc.lp.report","name":"North Carolina annual report","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Carolina Secretary of State and pay the fee: $200 ($203 online).","fee":"$200 ($203 online)","penalty":"Administrative dissolution after 60 days past due","source":"https://www.sosnc.gov/divisions/business_registration/annual_report","explanation":"A North Carolina LLC files its annual report with the Secretary of State by April 15 every year. The fee is $200, one of the higher LLC fees in the country, and an LLC that does not file within 60 days of a notice is dissolved. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-annual-report-partnership"},{"id":"us.nc.charity","name":"North Carolina charitable solicitation license renewal","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Secretary of State, Charitable Solicitation Licensing Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable solicitation license with the Secretary of State four and a half months after the fiscal year ends, with the Form 990, or request an extension of up to three months.","fee":"No fee under $5,000 in contributions, then $50 to $200","penalty":"$25 a month late and expiration of the license","source":"https://www.sosnc.gov/divisions/charities","explanation":"A charity that solicits in North Carolina holds a license from the Secretary of State and renews it every year four and a half months after its fiscal year ends, May 15 for a calendar year. The fee depends on contributions: none under $5,000, then $50 to $200. Religious organizations, schools, hospitals and charities raising under $50,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-charitable-solicitation-license-renewal"},{"id":"us.nc.income.corp","name":"North Carolina corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the North Carolina corporate income tax return with the North Carolina Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.ncdor.gov/","explanation":"North Carolina taxes corporate income, so a C corporation doing business there files a state return with the North Carolina Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-corporate-income-tax-return"},{"id":"us.nc.est.corp","name":"North Carolina corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the North Carolina corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.ncdor.gov/","explanation":"Like the IRS, North Carolina collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the North Carolina Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-corporate-estimated-tax-payment"},{"id":"us.nc.income.pt","name":"North Carolina pass through entity return","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the North Carolina pass through entity return with the North Carolina Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.ncdor.gov/","explanation":"An S corporation or partnership doing business in North Carolina files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own North Carolina returns. Some states charge a minimum tax or filing fee with it; check the North Carolina Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-pass-through-entity-return"},{"id":"us.nc.income.owner","name":"North Carolina personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's North Carolina personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.ncdor.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's North Carolina personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-personal-income-tax-return-with-business-income"},{"id":"us.nc.sui","name":"North Carolina unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in North Carolina.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.ncdor.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-unemployment-insurance-wage-report"},{"id":"us.nc.wh.recon","name":"North Carolina annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of North Carolina income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.ncdor.gov/","explanation":"North Carolina withholds state income tax from employee wages, and the employer reconciles the year's withholding with the North Carolina Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-annual-withholding-reconciliation"},{"id":"us.nc.sales","name":"North Carolina sales tax return","jurisdiction":{"country":"US","level":"state","state":"NC"},"agency":"North Carolina Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the North Carolina sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.ncdor.gov/","explanation":"A business that collects North Carolina sales tax files returns on a schedule the North Carolina Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-carolina-sales-tax-return"},{"id":"us.nd.corp.report","name":"North Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Secretary of State","form":null,"schedule":{"kind":"fixed","month":8,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Dakota Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$5 late fee; dissolution after continued failure","source":"https://firststop.sos.nd.gov/","explanation":"North Dakota requires every corporation registered in the state to file an annual report with the North Dakota Secretary of State by August 1 each year. The fee is $25. Miss it and the result is $5 late fee; dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-annual-report-corporation"},{"id":"us.nd.llc.report","name":"North Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Secretary of State","form":null,"schedule":{"kind":"fixed","month":11,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Dakota Secretary of State and pay the fee ($50).","fee":"$50","penalty":"$50 late fee; dissolution after continued failure","source":"https://firststop.sos.nd.gov/","explanation":"North Dakota requires every LLC registered in the state to file an annual report with the North Dakota Secretary of State by November 15 each year. The fee is $50. Miss it and the result is $50 late fee; dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-annual-report-llc"},{"id":"us.nd.lp.report","name":"North Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Secretary of State","form":null,"schedule":{"kind":"fixed","month":11,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Dakota Secretary of State and pay the fee ($50).","fee":"$50","penalty":"$50 late fee; dissolution after continued failure","source":"https://firststop.sos.nd.gov/","explanation":"North Dakota requires every limited partnership or LLP registered in the state to file an annual report with the North Dakota Secretary of State by November 15 each year. The fee is $50. Miss it and the result is $50 late fee; dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-annual-report-partnership"},{"id":"us.nd.nonprofit.report","name":"North Dakota nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Secretary of State","form":null,"schedule":{"kind":"fixed","month":2,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the North Dakota Secretary of State and pay the fee ($10).","fee":"$10","penalty":"$5 late fee; dissolution after continued failure","source":"https://firststop.sos.nd.gov/","explanation":"North Dakota requires every nonprofit corporation registered in the state to file an annual report with the North Dakota Secretary of State by February 1 each year. The fee is $10. Miss it and the result is $5 late fee; dissolution after continued failure. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-nonprofit-annual-report"},{"id":"us.nd.charity","name":"North Dakota charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Secretary of State","form":null,"schedule":{"kind":"fixed","month":9,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State by September 1, with the annual financial report.","fee":"$10","penalty":"Expiration and civil penalties for soliciting while expired","source":"https://firststop.sos.nd.gov/","explanation":"A charity that solicits in North Dakota registers with the Secretary of State and renews every year by September 1. The renewal fee is $10, and the date can be extended three months by amendment. Religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-charitable-organization-registration-renewal"},{"id":"us.nd.income.corp","name":"North Dakota corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the North Dakota corporate income tax return with the North Dakota Office of State Tax Commissioner by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.tax.nd.gov/","explanation":"North Dakota taxes corporate income, so a C corporation doing business there files a state return with the North Dakota Office of State Tax Commissioner by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-corporate-income-tax-return"},{"id":"us.nd.est.corp","name":"North Dakota corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the North Dakota corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.tax.nd.gov/","explanation":"Like the IRS, North Dakota collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the North Dakota Office of State Tax Commissioner page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-corporate-estimated-tax-payment"},{"id":"us.nd.income.pt","name":"North Dakota pass through entity return","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the North Dakota pass through entity return with the North Dakota Office of State Tax Commissioner by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.tax.nd.gov/","explanation":"An S corporation or partnership doing business in North Dakota files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own North Dakota returns. Some states charge a minimum tax or filing fee with it; check the North Dakota Office of State Tax Commissioner page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-pass-through-entity-return"},{"id":"us.nd.income.owner","name":"North Dakota personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's North Dakota personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.tax.nd.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's North Dakota personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-personal-income-tax-return-with-business-income"},{"id":"us.nd.sui","name":"North Dakota unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in North Dakota.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.tax.nd.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-unemployment-insurance-wage-report"},{"id":"us.nd.wh.recon","name":"North Dakota annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of North Dakota income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.tax.nd.gov/","explanation":"North Dakota withholds state income tax from employee wages, and the employer reconciles the year's withholding with the North Dakota Office of State Tax Commissioner after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-annual-withholding-reconciliation"},{"id":"us.nd.sales","name":"North Dakota sales tax return","jurisdiction":{"country":"US","level":"state","state":"ND"},"agency":"North Dakota Office of State Tax Commissioner","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the North Dakota sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.tax.nd.gov/","explanation":"A business that collects North Dakota sales tax files returns on a schedule the North Dakota Office of State Tax Commissioner assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/north-dakota-sales-tax-return"},{"id":"us.oh.nonprofit.report","name":"Ohio nonprofit statement of continued existence","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Secretary of State","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"low","action":"Statement of continued existence: see the note; the Ohio Secretary of State sets the timing.","fee":"$25","penalty":"Cancellation of the articles after the Secretary of State's notice","source":"https://www.ohiosos.gov/businesses/","explanation":"An Ohio nonprofit corporation files a statement of continued existence every five years, counted from its last filing with the Secretary of State, and only if no other filing was made in the meantime. The Secretary of State sends a notice before the date. The fee is $25.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-nonprofit-statement-of-continued-existence"},{"id":"us.oh.charity","name":"Ohio charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Attorney General, Charitable Law Section","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"high","action":"File the annual report with the Attorney General online four and a half months after the fiscal year ends, with the Form 990 and the fees; the IRS extension carries over.","fee":"Two fee schedules, by assets ($0 under $25,000, then $50, $100, $200) and by contributions ($0 under $5,000, then $50, $100, $200); a charity can owe both","penalty":"$200 late fee and loss of registration","source":"https://charitable.ohioago.gov/Charity-Registration","explanation":"A charity formed in Ohio, holding assets there or soliciting there registers with the Attorney General's Charitable Law Section and files an annual report four and a half months after its fiscal year ends, May 15 for a calendar year, or later with the IRS extension. Two fee schedules apply and both can be owed: one by assets under the Charitable Trust Act (nothing under $25,000, then $50, $100 and $200 from $500,000) and one by contributions under the Charitable Organizations Act (nothing under $5,000, then $50, $100 from $25,000 and $200 from $50,000). Ohio has no exemption for small charities; religious organizations, schools and a few other categories are exempt and request the exemption online.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-charitable-organization-annual-report"},{"id":"us.oh.cat","name":"Ohio commercial activity tax return (Ohio receipts over $6 million)","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Department of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":2,"day":10},"roll":"none","applies":{"revenueMin":"5m-25m","scope":"registered"},"severity":"high","action":"File the quarterly commercial activity tax return if Ohio gross receipts exceed $6 million.","fee":"0.26% of Ohio gross receipts above the $6 million exclusion","penalty":"Up to 10% of the tax","source":"https://tax.ohio.gov/business/ohio-business-taxes/commercial-activities/commercial-activities","explanation":"Ohio has no corporate income tax and no annual report for corporations or LLCs. Businesses with more than $6 million in Ohio gross receipts pay the commercial activity tax instead, with quarterly returns due on the 10th day of the second month after each quarter. Below the threshold there is nothing to file; the line is shown from the $5 million revenue band.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-commercial-activity-tax-return-ohio-receipts-over-6-million"},{"id":"us.oh.bwc-trueup","name":"Ohio workers' compensation payroll true-up","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Bureau of Workers' Compensation","form":"Payroll true-up report","schedule":{"kind":"fixed","month":8,"day":15},"roll":"none","applies":{"employeesMin":1,"scope":"employer"},"severity":"high","action":"Report the actual payroll for the policy year that ended June 30 to the Bureau of Workers' Compensation by August 15 and pay any premium difference; installments during the year follow the Bureau's schedule.","fee":"The premium adjustment for the policy year, by class code and actual payroll","penalty":"Loss of the policy's rebates and discounts, and a lapsed policy after continued failure","source":"https://info.bwc.ohio.gov/","explanation":"Ohio is one of four states where employers buy workers' compensation from the state fund rather than an insurer. The Bureau estimates the premium for each policy year, July 1 to June 30, bills it in installments, and asks every employer to true up the estimate against actual payroll by August 15. Missing the true-up costs the policy its discounts and, if it continues, the coverage. Payroll providers do not file this one.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-workers-compensation-payroll-true-up"},{"id":"us.oh.income.pt","name":"Ohio pass through entity return","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Department of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Ohio pass through entity return with the Ohio Department of Taxation by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.ohio.gov/","explanation":"An S corporation or partnership doing business in Ohio files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Ohio returns. Some states charge a minimum tax or filing fee with it; check the Ohio Department of Taxation page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-pass-through-entity-return"},{"id":"us.oh.income.owner","name":"Ohio personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Department of Taxation","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Ohio personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.ohio.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Ohio personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-personal-income-tax-return-with-business-income"},{"id":"us.oh.sui","name":"Ohio unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Ohio.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.ohio.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-unemployment-insurance-wage-report"},{"id":"us.oh.wh.recon","name":"Ohio annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Department of Taxation","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Ohio income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.ohio.gov/","explanation":"Ohio withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Ohio Department of Taxation after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-annual-withholding-reconciliation"},{"id":"us.oh.sales","name":"Ohio sales tax return","jurisdiction":{"country":"US","level":"state","state":"OH"},"agency":"Ohio Department of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Ohio sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.ohio.gov/","explanation":"A business that collects Ohio sales tax files returns on a schedule the Ohio Department of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/ohio-sales-tax-return"},{"id":"us.ok.llc.report","name":"Oklahoma annual certificate","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual certificate with the Oklahoma Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Loss of good standing after 60 days; cancellation after three years","source":"https://www.sos.ok.gov/business/","explanation":"An Oklahoma LLC files an annual certificate with the Secretary of State on the anniversary date of its formation. The fee is $25. Oklahoma corporations file no annual report, and the corporate franchise tax that used to be due was repealed for tax years from 2024.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-annual-certificate-llc"},{"id":"us.ok.lp.report","name":"Oklahoma annual certificate","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual certificate with the Oklahoma Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Loss of good standing after 60 days; cancellation after three years","source":"https://www.sos.ok.gov/business/","explanation":"An Oklahoma LLC files an annual certificate with the Secretary of State on the anniversary date of its formation. The fee is $25. Oklahoma corporations file no annual report, and the corporate franchise tax that used to be due was repealed for tax years from 2024. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-annual-certificate-partnership"},{"id":"us.ok.charity","name":"Oklahoma charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact","of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State on the anniversary of the initial registration, with the financial information from the Form 990.","fee":"$15 to $65, by contributions","penalty":"Expiration and a fine for soliciting while expired","source":"https://www.sos.ok.gov/charity/Default.aspx","explanation":"A charity that solicits in Oklahoma registers with the Secretary of State and renews every year on the anniversary of its first registration, so the date is the charity's own. The fee is $15 for contributions under $10,000 and $65 above. Religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-charitable-organization-registration-renewal"},{"id":"us.ok.income.corp","name":"Oklahoma corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Oklahoma corporate income tax return with the Oklahoma Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://oklahoma.gov/tax.html","explanation":"Oklahoma taxes corporate income, so a C corporation doing business there files a state return with the Oklahoma Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-corporate-income-tax-return"},{"id":"us.ok.est.corp","name":"Oklahoma corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Oklahoma corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://oklahoma.gov/tax.html","explanation":"Like the IRS, Oklahoma collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Oklahoma Tax Commission page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-corporate-estimated-tax-payment"},{"id":"us.ok.income.pt","name":"Oklahoma pass through entity return","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Oklahoma pass through entity return with the Oklahoma Tax Commission by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://oklahoma.gov/tax.html","explanation":"An S corporation or partnership doing business in Oklahoma files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Oklahoma returns. Some states charge a minimum tax or filing fee with it; check the Oklahoma Tax Commission page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-pass-through-entity-return"},{"id":"us.ok.income.owner","name":"Oklahoma personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Oklahoma personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://oklahoma.gov/tax.html","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Oklahoma personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-personal-income-tax-return-with-business-income"},{"id":"us.ok.sui","name":"Oklahoma unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Oklahoma.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://oklahoma.gov/tax.html","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-unemployment-insurance-wage-report"},{"id":"us.ok.wh.recon","name":"Oklahoma annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Oklahoma income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://oklahoma.gov/tax.html","explanation":"Oklahoma withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Oklahoma Tax Commission after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-annual-withholding-reconciliation"},{"id":"us.ok.sales","name":"Oklahoma sales tax return","jurisdiction":{"country":"US","level":"state","state":"OK"},"agency":"Oklahoma Tax Commission","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Oklahoma sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://oklahoma.gov/tax.html","explanation":"A business that collects Oklahoma sales tax files returns on a schedule the Oklahoma Tax Commission assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oklahoma-sales-tax-return"},{"id":"us.or.corp.report","name":"Oregon annual report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Oregon Secretary of State and pay the fee ($100).","fee":"$100","penalty":"Administrative dissolution 45 days after the due date","source":"https://sos.oregon.gov/business/Pages/renew.aspx","explanation":"Oregon requires every corporation registered in the state to file an annual report with the Oregon Secretary of State on the anniversary date of its formation. The fee is $100. Miss it and the result is administrative dissolution 45 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-annual-report-corporation"},{"id":"us.or.llc.report","name":"Oregon annual report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Oregon Secretary of State and pay the fee ($100).","fee":"$100","penalty":"Administrative dissolution 45 days after the due date","source":"https://sos.oregon.gov/business/Pages/renew.aspx","explanation":"Oregon requires every LLC registered in the state to file an annual report with the Oregon Secretary of State on the anniversary date of its formation. The fee is $100. Miss it and the result is administrative dissolution 45 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-annual-report-llc"},{"id":"us.or.lp.report","name":"Oregon annual report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Oregon Secretary of State and pay the fee ($100).","fee":"$100","penalty":"Administrative dissolution 45 days after the due date","source":"https://sos.oregon.gov/business/Pages/renew.aspx","explanation":"Oregon requires every limited partnership or LLP registered in the state to file an annual report with the Oregon Secretary of State on the anniversary date of its formation. The fee is $100. Miss it and the result is administrative dissolution 45 days after the due date. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-annual-report-partnership"},{"id":"us.or.nonprofit.report","name":"Oregon nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Oregon Secretary of State and pay the fee ($50).","fee":"$50","penalty":"Administrative dissolution 45 days after the due date","source":"https://sos.oregon.gov/business/Pages/renew.aspx","explanation":"Oregon requires every nonprofit corporation registered in the state to file an annual report with the Oregon Secretary of State on the anniversary date of its formation. The fee is $50. Miss it and the result is administrative dissolution 45 days after the due date. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-nonprofit-annual-report"},{"id":"us.or.charity","name":"Oregon charitable organization annual report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Justice, Charitable Activities Section","form":"Form CT-12","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising-or-home"},"severity":"high","action":"File Form CT-12 with the Department of Justice four and a half months after the fiscal year ends, with the Form 990 and the fee, or with the IRS extension.","fee":"$20 to $400 by Oregon revenue, plus a net assets fee","penalty":"$20 a month late","source":"https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/registering-a-new-charity/","explanation":"A charity that holds assets or solicits in Oregon registers with the Department of Justice and files Form CT-12 every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the same extension as the Form 990. The fee is $20 to $400 by Oregon revenue plus a small fee on net assets. Religious organizations and schools are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-charitable-organization-annual-report"},{"id":"us.or.cat","name":"Oregon corporate activity tax return (Oregon activity over $1 million)","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"revenueMin":"1m-5m","scope":"registered"},"severity":"high","action":"File the corporate activity tax return if Oregon commercial activity exceeded $1 million. Quarterly estimates are due April 30, July 31, October 31 and January 31.","fee":"$250 plus 0.57% of Oregon commercial activity above $1 million","penalty":"5% late filing penalty, plus 20% after three months","source":"https://www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx","explanation":"Oregon's corporate activity tax applies to any business, whatever its form, with more than $1 million in Oregon commercial activity. Registration is required within 30 days of passing $750,000. The annual return is due April 15. The line is shown from the $1 million revenue band; below it there is nothing to file.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-corporate-activity-tax-return-oregon-activity-over-1-million"},{"id":"us.or.income.corp","name":"Oregon corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Oregon corporate income tax return with the Oregon Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.oregon.gov/dor/","explanation":"Oregon taxes corporate income, so a C corporation doing business there files a state return with the Oregon Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-corporate-income-tax-return"},{"id":"us.or.est.corp","name":"Oregon corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Oregon corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.oregon.gov/dor/","explanation":"Like the IRS, Oregon collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Oregon Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-corporate-estimated-tax-payment"},{"id":"us.or.income.pt","name":"Oregon pass through entity return","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Oregon pass through entity return with the Oregon Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.oregon.gov/dor/","explanation":"An S corporation or partnership doing business in Oregon files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Oregon returns. Some states charge a minimum tax or filing fee with it; check the Oregon Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-pass-through-entity-return"},{"id":"us.or.income.owner","name":"Oregon personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Oregon personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.oregon.gov/dor/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Oregon personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-personal-income-tax-return-with-business-income"},{"id":"us.or.sui","name":"Oregon unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Oregon.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.oregon.gov/dor/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax. In Oregon the same Form OQ carries the statewide transit tax and the Workers' Benefit Fund assessment.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-unemployment-insurance-wage-report"},{"id":"us.or.wh.recon","name":"Oregon annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Oregon income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.oregon.gov/dor/","explanation":"Oregon withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Oregon Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-annual-withholding-reconciliation"},{"id":"us.or.pfml","name":"Oregon Paid Leave contributions","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Employment Department","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://paidleave.oregon.gov/","explanation":"Paid Leave Oregon is funded by a contribution of 1% of wages, 60% from the employee and 40% from employers with 25 or more employees, reported every quarter on Form OQ with the other Oregon payroll taxes. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-paid-leave-contributions"},{"id":"us.or.auto-ira","name":"Oregon retirement savings mandate (OregonSaves)","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"OregonSaves","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1,"retirementPlan":false},"severity":"medium","action":"Register with OregonSaves if the company has any employees in Oregon and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.oregonsaves.com/","explanation":"Oregon requires an employer with no retirement plan of its own to enroll its employees in the state program, OregonSaves, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Every employer with at least one employee and no plan registers; the penalty is $100 per employee, up to $5,000 a year. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-retirement-savings-mandate-oregonsaves"},{"id":"us.or.sales","name":"Oregon sales tax: no state sales tax","jurisdiction":{"country":"US","level":"state","state":"OR"},"agency":"Oregon Department of Revenue","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"sales"},"severity":"low","action":"Nothing to file with the state. Oregon has no sales tax. The corporate activity tax on Oregon commercial activity over $1 million is on this calendar for a company above that band.","fee":null,"penalty":null,"source":"https://www.oregon.gov/dor/","explanation":"Oregon has no sales tax. The corporate activity tax on Oregon commercial activity over $1 million is on this calendar for a company above that band. A company that ticked Oregon as a state where it collects sales tax has no state return to file there.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/oregon-sales-tax-no-state-sales-tax"},{"id":"us.pa.corp.report","name":"Pennsylvania annual report","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of State","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Pennsylvania Department of State and pay the fee ($7).","fee":"$7","penalty":"Administrative dissolution for reports missed from 2027 onward","source":"https://www.pa.gov/agencies/dos/programs/business-charities/business/annual-reports.html","explanation":"Pennsylvania introduced annual reports in 2025. Corporations file by June 30, LLCs by September 30, and limited partnerships, LLPs and business trusts by December 31. The fee is $7. Reports missed in 2025 and 2026 carry no penalty, but from 2027 an entity that fails to file is administratively dissolved six months after the due date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-annual-report-corporation"},{"id":"us.pa.llc.report","name":"Pennsylvania annual report","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of State","form":null,"schedule":{"kind":"fixed","month":9,"day":30},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Pennsylvania Department of State and pay the fee ($7).","fee":"$7","penalty":"Administrative dissolution for reports missed from 2027 onward","source":"https://www.pa.gov/agencies/dos/programs/business-charities/business/annual-reports.html","explanation":"Pennsylvania introduced annual reports in 2025. LLCs file by September 30, corporations by June 30, and limited partnerships, LLPs and business trusts by December 31. The fee is $7. Reports missed in 2025 and 2026 carry no penalty, but from 2027 an entity that fails to file is administratively dissolved six months after the due date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-annual-report-llc"},{"id":"us.pa.lp.report","name":"Pennsylvania annual report","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of State","form":null,"schedule":{"kind":"fixed","month":12,"day":31},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Pennsylvania Department of State and pay the fee ($7).","fee":"$7","penalty":"Administrative dissolution for reports missed from 2027 onward","source":"https://www.pa.gov/agencies/dos/programs/business-charities/business/annual-reports.html","explanation":"Pennsylvania requires every limited partnership or LLP registered in the state to file an annual report with the Pennsylvania Department of State by December 31 each year. The fee is $7. Miss it and the result is administrative dissolution for reports missed from 2027 onward. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-annual-report-partnership"},{"id":"us.pa.nonprofit.report","name":"Pennsylvania nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of State","form":null,"schedule":{"kind":"fixed","month":6,"day":30},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Pennsylvania Department of State.","fee":"No fee for nonprofits","penalty":"Administrative dissolution for reports missed from 2027 onward","source":"https://www.pa.gov/agencies/dos/programs/business-charities/business/annual-reports.html","explanation":"Pennsylvania introduced annual reports in 2025. Nonprofit corporations file by June 30 with no fee. Reports missed in 2025 and 2026 carry no penalty, but from 2027 a corporation that fails to file is administratively dissolved six months after the due date.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-nonprofit-annual-report"},{"id":"us.pa.charity","name":"Pennsylvania charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations","form":"Form BCO-10","schedule":{"kind":"fiscal","monthsAfterFYE":11,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the registration on Form BCO-10 with the Bureau of Corporations and Charitable Organizations by the 15th day of the eleventh month after the fiscal year ends, with the Form 990 and the financial statements; an audit is required above $750,000 in contributions.","fee":"$15 to $250, by contributions","penalty":"$25 a month late and expiration of the registration","source":"https://www.pa.gov/agencies/dos/programs/charities.html","explanation":"A charity that raises $25,000 or more a year, or uses a paid solicitor, registers with the Department of State before soliciting in Pennsylvania and renews every year by the 15th day of the eleventh month after its fiscal year ends, November 15 for a calendar year, the date the Bureau's BCO-10 instructions give. The fee runs from $15 to $250 by contributions. Contributions of $750,000 and over require an audit, $250,000 to $750,000 a review, $100,000 to $250,000 a compilation. Religious organizations, schools and hospitals are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-charitable-organization-registration-renewal"},{"id":"us.pa.income.corp","name":"Pennsylvania corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Pennsylvania corporate income tax return with the Pennsylvania Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.pa.gov/agencies/revenue.html","explanation":"Pennsylvania taxes corporate income, so a C corporation doing business there files a state return with the Pennsylvania Department of Revenue by the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year), later than the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-corporate-income-tax-return"},{"id":"us.pa.est.corp","name":"Pennsylvania corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Pennsylvania corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.pa.gov/agencies/revenue.html","explanation":"Like the IRS, Pennsylvania collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Pennsylvania Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-corporate-estimated-tax-payment"},{"id":"us.pa.income.pt","name":"Pennsylvania pass through entity return","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Pennsylvania pass through entity return with the Pennsylvania Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.pa.gov/agencies/revenue.html","explanation":"An S corporation or partnership doing business in Pennsylvania files a state information return by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), on the state's own date rather than the federal one, so the owners can report their shares on their own Pennsylvania returns. Some states charge a minimum tax or filing fee with it; check the Pennsylvania Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-pass-through-entity-return"},{"id":"us.pa.income.owner","name":"Pennsylvania personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Pennsylvania personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.pa.gov/agencies/revenue.html","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Pennsylvania personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-personal-income-tax-return-with-business-income"},{"id":"us.pa.sui","name":"Pennsylvania unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Pennsylvania.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.pa.gov/agencies/revenue.html","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-unemployment-insurance-wage-report"},{"id":"us.pa.wh.recon","name":"Pennsylvania annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Pennsylvania income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.pa.gov/agencies/revenue.html","explanation":"Pennsylvania withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Pennsylvania Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-annual-withholding-reconciliation"},{"id":"us.pa.sales","name":"Pennsylvania sales tax return","jurisdiction":{"country":"US","level":"state","state":"PA"},"agency":"Pennsylvania Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Pennsylvania sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.pa.gov/agencies/revenue.html","explanation":"A business that collects Pennsylvania sales tax files returns on a schedule the Pennsylvania Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/pennsylvania-sales-tax-return"},{"id":"us.ri.corp.report","name":"Rhode Island annual report","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Rhode Island Department of State and pay the fee ($50).","fee":"$50","penalty":"$25 late fee; revocation after continued failure","source":"https://www.sos.ri.gov/divisions/business-services","explanation":"Rhode Island annual reports are filed between February 1 and May 1 with the Department of State. The fee is $50 for corporations and LLCs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-annual-report-corporation"},{"id":"us.ri.llc.report","name":"Rhode Island annual report","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Rhode Island Department of State and pay the fee ($50).","fee":"$50","penalty":"$25 late fee; revocation after continued failure","source":"https://www.sos.ri.gov/divisions/business-services","explanation":"Rhode Island requires every LLC registered in the state to file an annual report with the Rhode Island Department of State by May 1 each year. The fee is $50. Miss it and the result is $25 late fee; revocation after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-annual-report-llc"},{"id":"us.ri.lp.report","name":"Rhode Island annual report","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Rhode Island Department of State and pay the fee ($50).","fee":"$50","penalty":"$25 late fee; revocation after continued failure","source":"https://www.sos.ri.gov/divisions/business-services","explanation":"Rhode Island requires every limited partnership or LLP registered in the state to file an annual report with the Rhode Island Department of State by May 1 each year. The fee is $50. Miss it and the result is $25 late fee; revocation after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-annual-report-partnership"},{"id":"us.ri.nonprofit.report","name":"Rhode Island nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of State","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Rhode Island Department of State and pay the fee ($20).","fee":"$20","penalty":"$25 late fee; revocation after continued failure","source":"https://www.sos.ri.gov/divisions/business-services","explanation":"A Rhode Island nonprofit corporation files its annual report between February 1 and May 1. The fee is $20.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-nonprofit-annual-report"},{"id":"us.ri.charity","name":"Rhode Island charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of Business Regulation","form":null,"schedule":{"kind":"anniversary","basis":"exact","of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Department of Business Regulation on the anniversary of the initial registration, with the Form 990.","fee":"$90","penalty":"Expiration and civil penalties for soliciting while expired","source":"https://dbr.ri.gov/","explanation":"A charity that solicits in Rhode Island registers with the Department of Business Regulation and renews every year on the anniversary of its first registration, so the date is the charity's own. The fee is $90. Religious organizations, schools, hospitals and charities raising under $25,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-charitable-organization-registration-renewal"},{"id":"us.ri.income.corp","name":"Rhode Island corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Rhode Island corporate income tax return with the Rhode Island Division of Taxation by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.ri.gov/","explanation":"Rhode Island taxes corporate income, so a C corporation doing business there files a state return with the Rhode Island Division of Taxation by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-corporate-income-tax-return"},{"id":"us.ri.est.corp","name":"Rhode Island corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Rhode Island corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.ri.gov/","explanation":"Like the IRS, Rhode Island collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Rhode Island Division of Taxation page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-corporate-estimated-tax-payment"},{"id":"us.ri.income.pt","name":"Rhode Island pass through entity return","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Rhode Island pass through entity return with the Rhode Island Division of Taxation by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.ri.gov/","explanation":"An S corporation or partnership doing business in Rhode Island files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Rhode Island returns. Some states charge a minimum tax or filing fee with it; check the Rhode Island Division of Taxation page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-pass-through-entity-return"},{"id":"us.ri.income.owner","name":"Rhode Island personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Rhode Island personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.ri.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Rhode Island personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-personal-income-tax-return-with-business-income"},{"id":"us.ri.sui","name":"Rhode Island unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Rhode Island.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.ri.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-unemployment-insurance-wage-report"},{"id":"us.ri.wh.recon","name":"Rhode Island annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Rhode Island income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.ri.gov/","explanation":"Rhode Island withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Rhode Island Division of Taxation after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-annual-withholding-reconciliation"},{"id":"us.ri.sdi","name":"Rhode Island temporary disability and caregiver insurance withholding","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Department of Labor and Training","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"Withhold and remit the contributions through payroll, or keep the policy in force, as the program requires; there is no separate return.","fee":null,"penalty":null,"source":"https://dlt.ri.gov/individuals/temporary-disability-caregiver-insurance","explanation":"Rhode Island's temporary disability insurance and temporary caregiver insurance are funded entirely by an employee deduction at a rate set each year, withheld and remitted with the quarterly TX-17 wage report. There is no separate filing.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-temporary-disability-and-caregiver-insurance-withholding"},{"id":"us.ri.sales","name":"Rhode Island sales tax return","jurisdiction":{"country":"US","level":"state","state":"RI"},"agency":"Rhode Island Division of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Rhode Island sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.ri.gov/","explanation":"A business that collects Rhode Island sales tax files returns on a schedule the Rhode Island Division of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/rhode-island-sales-tax-return"},{"id":"us.sc.corp.report","name":"South Carolina corporate income tax return with the annual report","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":"SC1120 with the annual report schedule","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the corporate income tax return with the annual report with the South Carolina Department of Revenue and pay the fee ($25 license fee plus license tax on capital, with the income tax at 5%).","fee":"$25 license fee plus license tax on capital, with the income tax at 5%","penalty":"5% a month late, up to 25%","source":"https://dor.sc.gov/tax/corporate","explanation":"South Carolina corporations file their annual report as part of the state corporate tax return with the Department of Revenue, not with the Secretary of State. A C corporation files Form SC1120 by the 15th day of the fourth month after the year ends, April 15 for a calendar year, with the annual report schedule and the $25 license fee; an S corporation files SC1120S by the 15th day of the third month, which is the pass through return on this calendar. LLCs taxed as partnerships file no annual report in South Carolina.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-corporate-income-tax-return-with-the-annual-report-corporation"},{"id":"us.sc.charity","name":"South Carolina charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Secretary of State, Division of Public Charities","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration and file the annual financial report with the Secretary of State four and a half months after the fiscal year ends, with the Form 990.","fee":"$50","penalty":"$10 a day late, up to $2,000","source":"https://www.scsos.com/Charities","explanation":"A charity that solicits in South Carolina registers with the Secretary of State and renews every year four and a half months after its fiscal year ends, May 15 for a calendar year, with the annual financial report. The fee is $50 and the late fee $10 a day. Religious organizations, schools and charities raising under $7,500 a year are exempt but file a registration exemption.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-charitable-organization-registration-renewal"},{"id":"us.sc.est.corp","name":"South Carolina corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the South Carolina corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://dor.sc.gov/","explanation":"Like the IRS, South Carolina collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the South Carolina Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-corporate-estimated-tax-payment"},{"id":"us.sc.income.pt","name":"South Carolina pass through entity return","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the South Carolina pass through entity return with the South Carolina Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://dor.sc.gov/","explanation":"An S corporation or partnership doing business in South Carolina files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own South Carolina returns. Some states charge a minimum tax or filing fee with it; check the South Carolina Department of Revenue page. The annual report and its $25 license fee travel with the return: Form SC1120 for a C corporation, SC1120S for an S corporation.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-pass-through-entity-return"},{"id":"us.sc.income.owner","name":"South Carolina personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's South Carolina personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://dor.sc.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's South Carolina personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-personal-income-tax-return-with-business-income"},{"id":"us.sc.sui","name":"South Carolina unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in South Carolina.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://dor.sc.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-unemployment-insurance-wage-report"},{"id":"us.sc.wh.recon","name":"South Carolina annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of South Carolina income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://dor.sc.gov/","explanation":"South Carolina withholds state income tax from employee wages, and the employer reconciles the year's withholding with the South Carolina Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-annual-withholding-reconciliation"},{"id":"us.sc.sales","name":"South Carolina sales tax return","jurisdiction":{"country":"US","level":"state","state":"SC"},"agency":"South Carolina Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the South Carolina sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://dor.sc.gov/","explanation":"A business that collects South Carolina sales tax files returns on a schedule the South Carolina Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-carolina-sales-tax-return"},{"id":"us.sd.corp.report","name":"South Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the South Dakota Secretary of State and pay the fee ($50).","fee":"$50","penalty":"$50 late fee; administrative dissolution after 60 days","source":"https://sdsos.gov/business-services/","explanation":"South Dakota requires every corporation registered in the state to file an annual report with the South Dakota Secretary of State by the first day of the anniversary month of its formation. The fee is $50. Miss it and the result is $50 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-annual-report-corporation"},{"id":"us.sd.llc.report","name":"South Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the South Dakota Secretary of State and pay the fee ($50).","fee":"$50","penalty":"$50 late fee; administrative dissolution after 60 days","source":"https://sdsos.gov/business-services/","explanation":"South Dakota requires every LLC registered in the state to file an annual report with the South Dakota Secretary of State by the first day of the anniversary month of its formation. The fee is $50. Miss it and the result is $50 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-annual-report-llc"},{"id":"us.sd.lp.report","name":"South Dakota annual report","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the South Dakota Secretary of State and pay the fee ($50).","fee":"$50","penalty":"$50 late fee; administrative dissolution after 60 days","source":"https://sdsos.gov/business-services/","explanation":"South Dakota requires every limited partnership or LLP registered in the state to file an annual report with the South Dakota Secretary of State by the first day of the anniversary month of its formation. The fee is $50. Miss it and the result is $50 late fee; administrative dissolution after 60 days. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-annual-report-partnership"},{"id":"us.sd.nonprofit.report","name":"South Dakota nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the South Dakota Secretary of State and pay the fee ($10 online).","fee":"$10 online","penalty":"$50 late fee; administrative dissolution after 60 days","source":"https://sdsos.gov/business-services/","explanation":"South Dakota requires every nonprofit corporation registered in the state to file an annual report with the South Dakota Secretary of State by the first day of the anniversary month of its formation. The fee is $10 online. Miss it and the result is $50 late fee; administrative dissolution after 60 days. A nonprofit registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-nonprofit-annual-report"},{"id":"us.sd.charity","name":"South Dakota charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. South Dakota has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://atg.sd.gov/","explanation":"South Dakota does not require charities to register before soliciting.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-charitable-solicitation-registration-not-required"},{"id":"us.sd.sui","name":"South Dakota unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in South Dakota.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://dor.sd.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-unemployment-insurance-wage-report"},{"id":"us.sd.sales","name":"South Dakota sales tax return","jurisdiction":{"country":"US","level":"state","state":"SD"},"agency":"South Dakota Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the South Dakota sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://dor.sd.gov/","explanation":"A business that collects South Dakota sales tax files returns on a schedule the South Dakota Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/south-dakota-sales-tax-return"},{"id":"us.tn.corp.report","name":"Tennessee annual report","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Tennessee Secretary of State and pay the fee ($20).","fee":"$20","penalty":"Administrative dissolution after 60 days past due","source":"https://sos.tn.gov/businesses","explanation":"Tennessee requires every corporation registered in the state to file an annual report with the Tennessee Secretary of State by the 1st day of the 4th month after the fiscal year ends (April 1 for a calendar year). The fee is $20. Miss it and the result is administrative dissolution after 60 days past due. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-annual-report-corporation"},{"id":"us.tn.llc.report","name":"Tennessee annual report","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Tennessee Secretary of State and pay the fee ($50 per member, $300 minimum and $3,000 maximum).","fee":"$50 per member, $300 minimum and $3,000 maximum","penalty":"Administrative dissolution after 60 days past due","source":"https://sos.tn.gov/businesses","explanation":"A Tennessee LLC files its annual report with the Secretary of State on or before the first day of the fourth month after its fiscal year ends, April 1 for a calendar year. The fee is $50 per member, with a $300 minimum and a $3,000 maximum.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-annual-report-llc"},{"id":"us.tn.lp.report","name":"Tennessee annual report","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Tennessee Secretary of State and pay the fee ($50 per member, $300 minimum and $3,000 maximum).","fee":"$50 per member, $300 minimum and $3,000 maximum","penalty":"Administrative dissolution after 60 days past due","source":"https://sos.tn.gov/businesses","explanation":"A Tennessee LLC files its annual report with the Secretary of State on or before the first day of the fourth month after its fiscal year ends, April 1 for a calendar year. The fee is $50 per member, with a $300 minimum and a $3,000 maximum. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-annual-report-partnership"},{"id":"us.tn.nonprofit.report","name":"Tennessee nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Tennessee Secretary of State and pay the fee ($20).","fee":"$20","penalty":"Administrative dissolution after 60 days past due","source":"https://sos.tn.gov/businesses","explanation":"A Tennessee nonprofit corporation files its annual report with the Secretary of State on or before the first day of the fourth month after its fiscal year ends, April 1 for a calendar year. The fee is $20. An exempt organization owes no franchise and excise tax once it has registered its exemption with the Department of Revenue.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-nonprofit-annual-report"},{"id":"us.tn.charity","name":"Tennessee charitable solicitation registration renewal","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Secretary of State, Division of Charitable Solicitations and Gaming","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":6,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable solicitation registration with the Secretary of State within six months after the fiscal year ends, with the Form 990 or the summary of financial activities; an audit is required above $1,000,000 in gross revenue.","fee":"No fee under $50,000 in gross contributions, then $120 to $240","penalty":"$25 a month late and expiration of the registration","source":"https://tncab.tnsos.gov/","explanation":"A charity that solicits in Tennessee registers with the Secretary of State and renews every year within six months after its fiscal year ends, June 30 for a calendar year, with an extension that follows the IRS extension. There is no fee under $50,000 in gross contributions, then $120 to $240. Religious organizations, schools and charities raising $50,000 or less with no paid fundraisers are exempt, and renew the exemption each year.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-charitable-solicitation-registration-renewal"},{"id":"us.tn.business-tax","name":"Tennessee business tax return (receipts over $100,000 in a county or city)","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Department of Revenue","form":"Form BUS 428","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"revenueMin":"100k-500k","scope":"based"},"severity":"high","action":"File the business tax return with the Department of Revenue for each county and city where the business has more than $100,000 in gross receipts, by the 15th day of the fourth month after the year ends, and keep the business license from each county clerk current.","fee":"A gross receipts tax by classification, from 0.02% to 0.3%, with a $22 minimum, for businesses with more than $100,000 in gross receipts in a county or city","penalty":"5% a month late, up to 25%, plus interest","source":"https://www.tn.gov/revenue/taxes/business-tax.html","explanation":"Alongside the franchise and excise tax, Tennessee taxes gross receipts through the business tax, administered by the Department of Revenue but owed to each county and city where the business has a location with more than $100,000 in receipts. The return is due by the 15th day of the fourth month after the year ends, April 15 for a calendar year, and the county clerk issues the business license once it is filed. A location with $3,000 to $100,000 in receipts holds a minimal activity license from the county clerk instead and files no return. The line is shown from the $100,000 revenue band.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-business-tax-return-receipts-over-100-000-in-a-county-or-city"},{"id":"us.tn.fae","name":"Tennessee franchise and excise tax return","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Department of Revenue","form":"Form FAE 170","schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"legalForms":["corporation","llc","partnership"],"scope":"registered"},"severity":"critical","action":"File Form FAE 170 and pay the franchise and excise tax by the 15th day of the fourth month after the year ends.","fee":"Franchise tax of 0.25% of net worth ($100 minimum) plus excise tax of 6.5% of net earnings","penalty":"5% a month late, up to 25%, plus interest","source":"https://www.tn.gov/revenue/taxes/franchise---excise-tax.html","explanation":"Tennessee taxes corporations and LLCs alike through the franchise and excise tax: a franchise tax on net worth with a $100 minimum and an excise tax on net earnings. Form FAE 170 is due by the 15th day of the fourth month after the year ends, and a business expecting $5,000 or more of combined tax pays quarterly estimates on the 15th day of the fourth, sixth and ninth months and the first month of the following year. Some family owned and farming LLCs can apply for exemption; most operating businesses pay it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-franchise-and-excise-tax-return"},{"id":"us.tn.sui","name":"Tennessee unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Tennessee.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.tn.gov/revenue.html","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-unemployment-insurance-wage-report"},{"id":"us.tn.sales","name":"Tennessee sales tax return","jurisdiction":{"country":"US","level":"state","state":"TN"},"agency":"Tennessee Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Tennessee sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.tn.gov/revenue.html","explanation":"A business that collects Tennessee sales tax files returns on a schedule the Tennessee Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/tennessee-sales-tax-return"},{"id":"us.tx.corp.report","name":"Texas franchise tax report and public information report","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Comptroller of Public Accounts","form":null,"schedule":{"kind":"fixed","month":5,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the franchise tax report and public information report with the Texas Comptroller of Public Accounts and pay the fee: No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it.","fee":"No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it","penalty":"$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure","source":"https://comptroller.texas.gov/taxes/franchise/","explanation":"Texas has no corporate income tax and no annual report with the Secretary of State. Instead every taxable entity files with the Comptroller by May 15: a Public Information Report, and a franchise tax report if annualized revenue is above the no tax due threshold, $2,650,000 for the 2026 and 2027 reports and indexed every two years. Since 2024, entities below the threshold file only the Public Information Report. Forgetting the report costs $50 even when no tax is due, and an entity that stays delinquent loses its right to do business in Texas.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-franchise-tax-report-and-public-information-report-corporation"},{"id":"us.tx.llc.report","name":"Texas franchise tax report and public information report","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Comptroller of Public Accounts","form":null,"schedule":{"kind":"fixed","month":5,"day":15},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the franchise tax report and public information report with the Texas Comptroller of Public Accounts and pay the fee: No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it.","fee":"No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it","penalty":"$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure","source":"https://comptroller.texas.gov/taxes/franchise/","explanation":"Texas has no corporate income tax and no annual report with the Secretary of State. Instead every taxable entity files with the Comptroller by May 15: a Public Information Report, and a franchise tax report if annualized revenue is above the no tax due threshold, $2,650,000 for the 2026 and 2027 reports and indexed every two years. Since 2024, entities below the threshold file only the Public Information Report. Forgetting the report costs $50 even when no tax is due.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-franchise-tax-report-and-public-information-report-llc"},{"id":"us.tx.lp.report","name":"Texas franchise tax report and public information report","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Comptroller of Public Accounts","form":null,"schedule":{"kind":"fixed","month":5,"day":15},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the franchise tax report and public information report with the Texas Comptroller of Public Accounts and pay the fee: No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it.","fee":"No tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it","penalty":"$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure","source":"https://comptroller.texas.gov/taxes/franchise/","explanation":"Texas has no corporate income tax and no annual report with the Secretary of State. Instead every taxable entity files with the Comptroller by May 15: a Public Information Report, and a franchise tax report if annualized revenue is above the no tax due threshold, $2,650,000 for the 2026 and 2027 reports and indexed every two years. Since 2024, entities below the threshold file only the Public Information Report. Forgetting the report costs $50 even when no tax is due. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-franchise-tax-report-and-public-information-report-partnership"},{"id":"us.tx.nonprofit.report","name":"Texas nonprofit periodic report","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Secretary of State","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"low","action":"Periodic report: see the note; the Texas Secretary of State sets the timing.","fee":"$5","penalty":"Forfeiture of the right to do business if the requested report is not filed within 120 days","source":"https://www.sos.state.tx.us/corp/index.shtml","explanation":"A Texas nonprofit corporation files no annual report. The Secretary of State may request a periodic report once every four years, with a $5 fee, due within 30 days of the request. A nonprofit that has applied for and received franchise tax exemption from the Comptroller files no franchise tax or public information report; one that has not is treated as a taxable entity until it does.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-nonprofit-periodic-report"},{"id":"us.tx.charity","name":"Texas charitable solicitation registration: only for a few categories","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Secretary of State and Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file for most charities. Texas registers only public safety organizations and their solicitors, veterans organizations that use solicitors, and law enforcement related organizations.","fee":null,"penalty":null,"source":"https://www.sos.state.tx.us/other/forms.shtml","explanation":"Texas has no general charitable solicitation registration. The three categories that register are public safety organizations, veterans organizations that use paid solicitors, and law enforcement related organizations, with the Secretary of State or the Attorney General. Every other charity asking Texans for money files nothing with the state for that purpose, though it still files its Form 990 and holds its franchise tax exemption.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-charitable-solicitation-registration-only-for-a-few-categories"},{"id":"us.tx.sui","name":"Texas unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Texas.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://comptroller.texas.gov/taxes/franchise/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-unemployment-insurance-wage-report"},{"id":"us.tx.sales","name":"Texas sales tax return","jurisdiction":{"country":"US","level":"state","state":"TX"},"agency":"Texas Comptroller of Public Accounts","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Texas sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://comptroller.texas.gov/taxes/franchise/","explanation":"A business that collects Texas sales tax files returns on a schedule the Texas Comptroller of Public Accounts assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/texas-sales-tax-return"},{"id":"us.ut.corp.report","name":"Utah annual report and renewal","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah Division of Corporations and Commercial Code","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report and renewal with the Utah Division of Corporations and Commercial Code and pay the fee ($18).","fee":"$18","penalty":"$10 late fee; expiration 30 days after the due date","source":"https://corporations.utah.gov/","explanation":"Utah requires every corporation registered in the state to file an annual report and renewal with the Utah Division of Corporations and Commercial Code on the anniversary date of its formation. The fee is $18. Miss it and the result is $10 late fee; expiration 30 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-annual-report-and-renewal-corporation"},{"id":"us.ut.llc.report","name":"Utah annual report and renewal","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah Division of Corporations and Commercial Code","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report and renewal with the Utah Division of Corporations and Commercial Code and pay the fee ($18).","fee":"$18","penalty":"$10 late fee; expiration 30 days after the due date","source":"https://corporations.utah.gov/","explanation":"Utah requires every LLC registered in the state to file an annual report and renewal with the Utah Division of Corporations and Commercial Code on the anniversary date of its formation. The fee is $18. Miss it and the result is $10 late fee; expiration 30 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-annual-report-and-renewal-llc"},{"id":"us.ut.lp.report","name":"Utah annual report and renewal","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah Division of Corporations and Commercial Code","form":null,"schedule":{"kind":"anniversary","basis":"exact"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report and renewal with the Utah Division of Corporations and Commercial Code and pay the fee ($18).","fee":"$18","penalty":"$10 late fee; expiration 30 days after the due date","source":"https://corporations.utah.gov/","explanation":"Utah requires every limited partnership or LLP registered in the state to file an annual report and renewal with the Utah Division of Corporations and Commercial Code on the anniversary date of its formation. The fee is $18. Miss it and the result is $10 late fee; expiration 30 days after the due date. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-annual-report-and-renewal-partnership"},{"id":"us.ut.nonprofit.report","name":"Utah nonprofit annual report and renewal","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah Division of Corporations and Commercial Code","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report and renewal with the Utah Division of Corporations and Commercial Code and pay the fee ($18).","fee":"$18","penalty":"$10 late fee; expiration 30 days after the due date","source":"https://corporations.utah.gov/","explanation":"A Utah nonprofit corporation files its annual report and renewal with the Division of Corporations by the last day of its anniversary month. The fee is $18. Since the 2024 repeal of charitable solicitation registration, the renewal is where the state looks at a charity: from January 2025 a nonprofit corporation attaches its most recent Form 990 to the renewal, unless it is not required to file one.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-nonprofit-annual-report-and-renewal"},{"id":"us.ut.charity","name":"Utah charitable solicitation registration: ended in 2024","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah Division of Consumer Protection","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Utah repealed charitable organization registration effective May 1, 2024; professional fundraisers still register.","fee":null,"penalty":null,"source":"https://dcp.utah.gov/","explanation":"Until 2024 every charity soliciting in Utah registered with the Division of Consumer Protection and renewed every year. The 2024 legislature repealed the requirement for charities, effective May 1, 2024, leaving registration only for professional fundraisers and consultants. A charity that was registered has nothing to renew.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-charitable-solicitation-registration-ended-in-2024"},{"id":"us.ut.income.corp","name":"Utah corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Utah corporate income tax return with the Utah State Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.utah.gov/","explanation":"Utah taxes corporate income, so a C corporation doing business there files a state return with the Utah State Tax Commission by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-corporate-income-tax-return"},{"id":"us.ut.est.corp","name":"Utah corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Utah corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.utah.gov/","explanation":"Like the IRS, Utah collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Utah State Tax Commission page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-corporate-estimated-tax-payment"},{"id":"us.ut.income.pt","name":"Utah pass through entity return","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Utah pass through entity return with the Utah State Tax Commission by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.utah.gov/","explanation":"An S corporation or partnership doing business in Utah files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Utah returns. Some states charge a minimum tax or filing fee with it; check the Utah State Tax Commission page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-pass-through-entity-return"},{"id":"us.ut.income.owner","name":"Utah personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Utah personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.utah.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Utah personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-personal-income-tax-return-with-business-income"},{"id":"us.ut.sui","name":"Utah unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Utah.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.utah.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-unemployment-insurance-wage-report"},{"id":"us.ut.wh.recon","name":"Utah annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Utah income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.utah.gov/","explanation":"Utah withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Utah State Tax Commission after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-annual-withholding-reconciliation"},{"id":"us.ut.sales","name":"Utah sales tax return","jurisdiction":{"country":"US","level":"state","state":"UT"},"agency":"Utah State Tax Commission","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Utah sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.utah.gov/","explanation":"A business that collects Utah sales tax files returns on a schedule the Utah State Tax Commission assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/utah-sales-tax-return"},{"id":"us.vt.corp.report","name":"Vermont annual report","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":2,"day":15},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Vermont Secretary of State and pay the fee ($45).","fee":"$45","penalty":"$25 late fee; termination after continued failure","source":"https://sos.vermont.gov/corporations/","explanation":"A Vermont corporation files its annual report within two and a half months after its fiscal year ends, by March 15 for a calendar year. The fee is $45.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-annual-report-corporation"},{"id":"us.vt.llc.report","name":"Vermont annual report","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":"last"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Vermont Secretary of State and pay the fee ($35).","fee":"$35","penalty":"$25 late fee; termination after continued failure","source":"https://sos.vermont.gov/corporations/","explanation":"A Vermont LLC files its annual report within three months after its fiscal year ends, by March 31 for a calendar year. The fee is $35.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-annual-report-llc"},{"id":"us.vt.lp.report","name":"Vermont annual report","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Secretary of State","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":"last"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Vermont Secretary of State and pay the fee ($35).","fee":"$35","penalty":"$25 late fee; termination after continued failure","source":"https://sos.vermont.gov/corporations/","explanation":"A Vermont LLC files its annual report within three months after its fiscal year ends, by March 31 for a calendar year. The fee is $35. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-annual-report-partnership"},{"id":"us.vt.nonprofit.report","name":"Vermont nonprofit biennial report","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Secretary of State","form":null,"schedule":{"kind":"fixed","month":4,"day":1,"every":2,"parity":"formation+1"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the biennial report with the Vermont Secretary of State and pay the fee ($35).","fee":"$35","penalty":"Termination after continued failure","source":"https://sos.vermont.gov/corporations/","explanation":"A Vermont nonprofit corporation files a biennial report between January 1 and April 1 of the year after incorporation and every second year after that. The fee is $35.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-nonprofit-biennial-report"},{"id":"us.vt.charity","name":"Vermont charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Attorney General","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Vermont has no charitable solicitation registration for charities; paid fundraisers register.","fee":null,"penalty":null,"source":"https://ago.vermont.gov/","explanation":"Vermont does not require charities to register before soliciting. Paid fundraisers register with the Attorney General and file a notice before each campaign; the charities they work for do not.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-charitable-solicitation-registration-not-required"},{"id":"us.vt.income.corp","name":"Vermont corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Vermont corporate income tax return with the Vermont Department of Taxes by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.vermont.gov/","explanation":"Vermont taxes corporate income, so a C corporation doing business there files a state return with the Vermont Department of Taxes by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-corporate-income-tax-return"},{"id":"us.vt.est.corp","name":"Vermont corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Vermont corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.vermont.gov/","explanation":"Like the IRS, Vermont collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Vermont Department of Taxes page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-corporate-estimated-tax-payment"},{"id":"us.vt.income.pt","name":"Vermont pass through entity return","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Vermont pass through entity return with the Vermont Department of Taxes by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.vermont.gov/","explanation":"An S corporation or partnership doing business in Vermont files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Vermont returns. Some states charge a minimum tax or filing fee with it; check the Vermont Department of Taxes page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-pass-through-entity-return"},{"id":"us.vt.income.owner","name":"Vermont personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Vermont personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.vermont.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Vermont personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-personal-income-tax-return-with-business-income"},{"id":"us.vt.sui","name":"Vermont unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Vermont.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.vermont.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-unemployment-insurance-wage-report"},{"id":"us.vt.wh.recon","name":"Vermont annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Vermont income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.vermont.gov/","explanation":"Vermont withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Vermont Department of Taxes after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-annual-withholding-reconciliation"},{"id":"us.vt.auto-ira","name":"Vermont retirement savings mandate (VT Saves, 5 or more employees)","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"VT Saves","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":5,"retirementPlan":false},"severity":"medium","action":"Register with VT Saves if the company has 5 or more employees in Vermont and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://vtsaves.vermont.gov/","explanation":"Vermont requires an employer with no retirement plan of its own to enroll its employees in the state program, VT Saves, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Employers with five or more employees registered during 2026, and the 2026 amendments reach employers with as few as two; the penalty is $75 per eligible employee from October 2026. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-retirement-savings-mandate-vt-saves-5-or-more-employees"},{"id":"us.vt.sales","name":"Vermont sales tax return","jurisdiction":{"country":"US","level":"state","state":"VT"},"agency":"Vermont Department of Taxes","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Vermont sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.vermont.gov/","explanation":"A business that collects Vermont sales tax files returns on a schedule the Vermont Department of Taxes assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/vermont-sales-tax-return"},{"id":"us.va.corp.report","name":"Virginia annual report and registration fee","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia State Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report and registration fee with the Virginia State Corporation Commission and pay the fee ($100 registration fee for up to 5,000 authorized shares, rising with share count).","fee":"$100 registration fee for up to 5,000 authorized shares, rising with share count","penalty":"$10 or 10% of the fee, whichever is greater; termination after continued failure","source":"https://www.scc.virginia.gov/pages/Annual-Reports","explanation":"A Virginia corporation files an annual report and pays an annual registration fee to the State Corporation Commission by the last day of its anniversary month. The fee starts at $100 and rises with the number of authorized shares.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-annual-report-and-registration-fee-corporation"},{"id":"us.va.llc.report","name":"Virginia annual registration fee","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia State Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual registration fee with the Virginia State Corporation Commission and pay the fee ($50).","fee":"$50","penalty":"$25 late fee; cancellation after continued failure","source":"https://www.scc.virginia.gov/pages/Annual-Reports","explanation":"A Virginia LLC pays a $50 annual registration fee to the State Corporation Commission by the last day of its anniversary month. There is no report to file, only the fee, which is easy to forget for exactly that reason.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-annual-registration-fee-llc"},{"id":"us.va.lp.report","name":"Virginia annual registration fee","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia State Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual registration fee with the Virginia State Corporation Commission and pay the fee ($50).","fee":"$50","penalty":"$25 late fee; cancellation after continued failure","source":"https://www.scc.virginia.gov/pages/Annual-Reports","explanation":"A Virginia LLC pays a $50 annual registration fee to the State Corporation Commission by the last day of its anniversary month. There is no report to file, only the fee, which is easy to forget for exactly that reason. A general partnership that never registered with the state files no annual report in most states.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-annual-registration-fee-partnership"},{"id":"us.va.nonprofit.report","name":"Virginia nonprofit annual report and registration fee","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia State Corporation Commission","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report and registration fee with the Virginia State Corporation Commission and pay the fee ($25).","fee":"$25","penalty":"$10 late fee; termination after continued failure","source":"https://www.scc.virginia.gov/pages/Annual-Reports","explanation":"A Virginia nonstock corporation files an annual report and pays a $25 registration fee to the State Corporation Commission by the last day of its anniversary month.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-nonprofit-annual-report-and-registration-fee"},{"id":"us.va.charity","name":"Virginia charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs","form":"Form 102","schedule":{"kind":"fiscal","monthsAfterFYE":5,"day":15},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the registration with the Department of Agriculture and Consumer Services on Form 102 by the 15th day of the fifth month after the fiscal year ends, with the Form 990, or request an extension before the date.","fee":"$30 to $325, by contributions","penalty":"$100 late fee and civil penalties for soliciting while unregistered","source":"https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml","explanation":"A charity that solicits in Virginia registers with the Department of Agriculture and Consumer Services and renews every year by the 15th day of the fifth month after its fiscal year ends, May 15 for a calendar year, the same day as the Form 990. The fee runs from $30 to $325 by contributions. Religious organizations, schools, hospitals and charities raising under $5,000 a year are exempt; several other categories file for an exemption rather than registering.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-charitable-organization-registration-renewal"},{"id":"us.va.income.corp","name":"Virginia corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Virginia corporate income tax return with the Virginia Department of Taxation by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.tax.virginia.gov/","explanation":"Virginia taxes corporate income, so a C corporation doing business there files a state return with the Virginia Department of Taxation by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-corporate-income-tax-return"},{"id":"us.va.est.corp","name":"Virginia corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Virginia corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.tax.virginia.gov/","explanation":"Like the IRS, Virginia collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Virginia Department of Taxation page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-corporate-estimated-tax-payment"},{"id":"us.va.income.pt","name":"Virginia pass through entity return","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Virginia pass through entity return with the Virginia Department of Taxation by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.tax.virginia.gov/","explanation":"An S corporation or partnership doing business in Virginia files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Virginia returns. Some states charge a minimum tax or filing fee with it; check the Virginia Department of Taxation page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-pass-through-entity-return"},{"id":"us.va.income.owner","name":"Virginia personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":null,"schedule":{"kind":"fixed","month":5,"day":1},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Virginia personal return by May 1 each year.","fee":null,"penalty":null,"source":"https://www.tax.virginia.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Virginia personal return, due May 1 each year, later than the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-personal-income-tax-return-with-business-income"},{"id":"us.va.sui","name":"Virginia unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Virginia.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.tax.virginia.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-unemployment-insurance-wage-report"},{"id":"us.va.wh.recon","name":"Virginia annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Virginia income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.tax.virginia.gov/","explanation":"Virginia withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Virginia Department of Taxation after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-annual-withholding-reconciliation"},{"id":"us.va.auto-ira","name":"Virginia retirement savings mandate (RetirePath Virginia, 25 or more employees)","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"RetirePath Virginia","form":"Registration with the state program, then payroll deductions","schedule":{"kind":"none"},"roll":"none","applies":{"scope":"employer","employeesMin":25,"retirementPlan":false},"severity":"medium","action":"Register with RetirePath Virginia if the company has 25 or more employees in Virginia and no retirement plan of its own, then run the employee deductions through payroll; or certify that the company has its own plan.","fee":null,"penalty":"Per employee penalties after notice, set by the state","source":"https://www.retirepathva.com/","explanation":"Virginia requires an employer with no retirement plan of its own to enroll its employees in the state program, RetirePath Virginia, which runs Roth IRAs funded by payroll deductions. The employer registers, uploads its employees and passes the deductions through; it contributes nothing and the employees can opt out. An employer that sponsors a 401(k), SIMPLE IRA or other plan certifies its exemption instead. Registration deadlines have passed for existing employers, so a company not yet registered should register now; a new employer registers within the program's window after its first hire.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-retirement-savings-mandate-retirepath-virginia-25-or-more-employees"},{"id":"us.va.sales","name":"Virginia sales tax return","jurisdiction":{"country":"US","level":"state","state":"VA"},"agency":"Virginia Department of Taxation","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Virginia sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.tax.virginia.gov/","explanation":"A business that collects Virginia sales tax files returns on a schedule the Virginia Department of Taxation assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/virginia-sales-tax-return"},{"id":"us.wa.corp.report","name":"Washington annual report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Washington Secretary of State and pay the fee ($70).","fee":"$70","penalty":"$25 late fee; administrative dissolution after continued failure","source":"https://www.sos.wa.gov/corporations-charities/annual-reports","explanation":"Washington requires every corporation registered in the state to file an annual report with the Washington Secretary of State by the last day of the anniversary month of its formation. The fee is $70. Miss it and the result is $25 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-annual-report-corporation"},{"id":"us.wa.llc.report","name":"Washington annual report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Washington Secretary of State and pay the fee ($70).","fee":"$70","penalty":"$25 late fee; administrative dissolution after continued failure","source":"https://www.sos.wa.gov/corporations-charities/annual-reports","explanation":"Washington requires every LLC registered in the state to file an annual report with the Washington Secretary of State by the last day of the anniversary month of its formation. The fee is $70. Miss it and the result is $25 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-annual-report-llc"},{"id":"us.wa.lp.report","name":"Washington annual report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Washington Secretary of State and pay the fee ($70).","fee":"$70","penalty":"$25 late fee; administrative dissolution after continued failure","source":"https://www.sos.wa.gov/corporations-charities/annual-reports","explanation":"Washington requires every limited partnership or LLP registered in the state to file an annual report with the Washington Secretary of State by the last day of the anniversary month of its formation. The fee is $70. Miss it and the result is $25 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-annual-report-partnership"},{"id":"us.wa.nonprofit.report","name":"Washington nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Washington Secretary of State and pay the fee: $20 ($60 when gross revenue is $500,000 or more).","fee":"$20 ($60 when gross revenue is $500,000 or more)","penalty":"$25 late fee; administrative dissolution after continued failure","source":"https://www.sos.wa.gov/corporations-charities/annual-reports","explanation":"A Washington nonprofit corporation files its annual report by the last day of its anniversary month, up to 180 days early. The fee is $20, or $60 once gross revenue reaches $500,000.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-nonprofit-annual-report"},{"id":"us.wa.charity","name":"Washington charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Secretary of State, Charities Program","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":11,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State by the end of the eleventh month after the fiscal year ends, with the financial information from the Form 990.","fee":"$40","penalty":"$50 late fee and expiration of the registration","source":"https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities","explanation":"A charity that solicits in Washington registers with the Secretary of State's Charities Program and renews every year by the end of the eleventh month after its fiscal year ends, November 30 for a calendar year. The renewal fee is $40. Charities raising under $50,000 a year with no paid staff, religious organizations and political organizations are exempt but may register voluntarily.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-charitable-organization-registration-renewal"},{"id":"us.wa.bo","name":"Washington business and occupation tax return","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"registered"},"severity":"high","action":"File the combined excise tax return on the schedule the Department of Revenue assigned: monthly, quarterly or annually.","fee":"Tax on gross receipts at a rate set by activity; small businesses get a credit that can reduce it to zero","penalty":"9% late penalty, rising to 29%","source":"https://dor.wa.gov/taxes-rates/business-occupation-tax","explanation":"Washington has no income tax. Businesses pay a business and occupation tax on gross receipts instead, filed on the Department of Revenue's combined excise tax return. The Department assigns a monthly, quarterly or annual schedule; quarterly returns are due by the last day of the month after the quarter and annual returns by April 15. Dates here assume quarterly. A nonprofit owes the tax on business income only: contributions, grants and qualifying fundraising income are not taxed, and a nonprofit with no business income may have nothing to file.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-business-and-occupation-tax-return"},{"id":"us.wa.lni","name":"Washington workers' compensation premium report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Department of Labor and Industries","form":"Quarterly report through My L&I","schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"employeesMin":1,"scope":"employer"},"severity":"high","action":"File the quarterly workers' compensation report with Labor and Industries and pay the premium by the last day of the month after the quarter, the same day as the unemployment report.","fee":"Premium by risk class and hours worked, part of it withheld from employees","penalty":"Late filing penalties and interest; an employer that stops reporting loses coverage","source":"https://lni.wa.gov/insurance/","explanation":"Washington employers buy workers' compensation from the state fund, run by the Department of Labor and Industries, and report hours and pay the premium every quarter: April 30, July 31, October 31 and January 31. The report is separate from the unemployment wage report, though due the same day, and a payroll provider usually files both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-workers-compensation-premium-report"},{"id":"us.wa.sui","name":"Washington unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Washington.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://dor.wa.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-unemployment-insurance-wage-report"},{"id":"us.wa.pfml","name":"Washington Paid Leave and WA Cares premium report","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Employment Security Department","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"medium","action":"File the quarterly premium report and pay the contributions by the last day of the month after the quarter: April 30, July 31, October 31 and January 31.","fee":null,"penalty":"Interest and late penalties set by the program on premiums paid late","source":"https://paidleave.wa.gov/","explanation":"Washington's Paid Family and Medical Leave and WA Cares Fund premiums are a percentage of wages set each year, split between employer and employee (employers with fewer than 50 employees pay no employer share of Paid Leave), and reported every quarter to the Employment Security Department on a report of its own. The rate is set by the program each year, so the figure on the agency page is the one to use, and a payroll provider normally files the report.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-paid-leave-and-wa-cares-premium-report"},{"id":"us.wa.sales","name":"Washington sales tax return","jurisdiction":{"country":"US","level":"state","state":"WA"},"agency":"Washington Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Washington sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://dor.wa.gov/","explanation":"A business that collects Washington sales tax files returns on a schedule the Washington Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the last day of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/washington-sales-tax-return"},{"id":"us.wv.corp.report","name":"West Virginia annual report","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Secretary of State","form":null,"schedule":{"kind":"fixed","month":7,"day":1},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the West Virginia Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://sos.wv.gov/business/Pages/AnnualReports.aspx","explanation":"West Virginia annual reports are filed between January 1 and July 1 with the Secretary of State. The fee is $25.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-annual-report-corporation"},{"id":"us.wv.llc.report","name":"West Virginia annual report","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Secretary of State","form":null,"schedule":{"kind":"fixed","month":7,"day":1},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the West Virginia Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://sos.wv.gov/business/Pages/AnnualReports.aspx","explanation":"West Virginia requires every LLC registered in the state to file an annual report with the West Virginia Secretary of State by July 1 each year. The fee is $25. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-annual-report-llc"},{"id":"us.wv.lp.report","name":"West Virginia annual report","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Secretary of State","form":null,"schedule":{"kind":"fixed","month":7,"day":1},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the West Virginia Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$50 late fee; administrative dissolution after continued failure","source":"https://sos.wv.gov/business/Pages/AnnualReports.aspx","explanation":"West Virginia requires every limited partnership or LLP registered in the state to file an annual report with the West Virginia Secretary of State by July 1 each year. The fee is $25. Miss it and the result is $50 late fee; administrative dissolution after continued failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-annual-report-partnership"},{"id":"us.wv.nonprofit.report","name":"West Virginia nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Secretary of State","form":null,"schedule":{"kind":"fixed","month":7,"day":1},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the West Virginia Secretary of State and pay the fee ($25).","fee":"$25","penalty":"$25 late fee; administrative dissolution after continued failure","source":"https://sos.wv.gov/business/Pages/AnnualReports.aspx","explanation":"A West Virginia nonprofit corporation files its annual report between January 1 and July 1 with the Secretary of State, the same window as business corporations. The fee is $25, and the late fee for a nonprofit is $25.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-nonprofit-annual-report"},{"id":"us.wv.charity","name":"West Virginia charitable organization registration renewal","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"exact","of":"registration"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization registration with the Secretary of State on the anniversary of the initial registration, with the Form 990; an audit is required above $500,000 in contributions.","fee":"$15 under $1 million in contributions, $50 above","penalty":"Expiration and civil penalties for soliciting while expired","source":"https://sos.wv.gov/business/Pages/CharFormsFees.aspx","explanation":"A charity that solicits in West Virginia registers with the Secretary of State and renews every year on the anniversary of its first registration, so the date is the charity's own. The fee is $15, or $50 once contributions pass $1 million. Religious organizations, schools, hospitals and charities raising under $50,000 a year with no paid fundraisers are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-charitable-organization-registration-renewal"},{"id":"us.wv.income.corp","name":"West Virginia corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the West Virginia corporate income tax return with the West Virginia Tax Division by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://tax.wv.gov/","explanation":"West Virginia taxes corporate income, so a C corporation doing business there files a state return with the West Virginia Tax Division by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-corporate-income-tax-return"},{"id":"us.wv.est.corp","name":"West Virginia corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the West Virginia corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://tax.wv.gov/","explanation":"Like the IRS, West Virginia collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the West Virginia Tax Division page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-corporate-estimated-tax-payment"},{"id":"us.wv.income.pt","name":"West Virginia pass through entity return","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the West Virginia pass through entity return with the West Virginia Tax Division by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://tax.wv.gov/","explanation":"An S corporation or partnership doing business in West Virginia files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own West Virginia returns. Some states charge a minimum tax or filing fee with it; check the West Virginia Tax Division page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-pass-through-entity-return"},{"id":"us.wv.income.owner","name":"West Virginia personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's West Virginia personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://tax.wv.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's West Virginia personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-personal-income-tax-return-with-business-income"},{"id":"us.wv.sui","name":"West Virginia unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in West Virginia.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://tax.wv.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-unemployment-insurance-wage-report"},{"id":"us.wv.wh.recon","name":"West Virginia annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of West Virginia income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://tax.wv.gov/","explanation":"West Virginia withholds state income tax from employee wages, and the employer reconciles the year's withholding with the West Virginia Tax Division after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-annual-withholding-reconciliation"},{"id":"us.wv.sales","name":"West Virginia sales tax return","jurisdiction":{"country":"US","level":"state","state":"WV"},"agency":"West Virginia Tax Division","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the West Virginia sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://tax.wv.gov/","explanation":"A business that collects West Virginia sales tax files returns on a schedule the West Virginia Tax Division assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/west-virginia-sales-tax-return"},{"id":"us.wi.corp.report","name":"Wisconsin annual report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Wisconsin Department of Financial Institutions and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after one year of failure","source":"https://www.wdfi.org/corporations/","explanation":"A Wisconsin corporation files its annual report with the Department of Financial Institutions by the end of the calendar quarter in which it was incorporated. The fee is $25.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-annual-report-corporation"},{"id":"us.wi.llc.report","name":"Wisconsin annual report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Wisconsin Department of Financial Institutions and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after one year of failure","source":"https://www.wdfi.org/corporations/","explanation":"Wisconsin requires every LLC registered in the state to file an annual report with the Wisconsin Department of Financial Institutions by the end of the calendar quarter in which it was formed. The fee is $25. Miss it and the result is administrative dissolution after one year of failure. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-annual-report-llc"},{"id":"us.wi.lp.report","name":"Wisconsin annual report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Wisconsin Department of Financial Institutions and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution after one year of failure","source":"https://www.wdfi.org/corporations/","explanation":"Wisconsin requires every limited partnership or LLP registered in the state to file an annual report with the Wisconsin Department of Financial Institutions by the end of the calendar quarter in which it was formed. The fee is $25. Miss it and the result is administrative dissolution after one year of failure. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-annual-report-partnership"},{"id":"us.wi.nonprofit.report","name":"Wisconsin nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":null,"schedule":{"kind":"anniversary","basis":"quarter-end"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Wisconsin Department of Financial Institutions and pay the fee ($25 online).","fee":"$25 online","penalty":"Administrative dissolution after one year of failure","source":"https://www.wdfi.org/corporations/","explanation":"A Wisconsin nonstock corporation files its annual report with the Department of Financial Institutions by the end of the calendar quarter in which it was incorporated. The fee is $25 online.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-nonprofit-annual-report"},{"id":"us.wi.charity","name":"Wisconsin charitable organization credential renewal","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":null,"schedule":{"kind":"fixed","month":7,"day":31},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"Renew the charitable organization credential online with the Department of Financial Institutions by July 31.","fee":"$54","penalty":"$25 late fee after August 1; loss of the credential after September 30","source":"https://dfi.wi.gov/","explanation":"A charity that solicits in Wisconsin holds a credential from the Department of Financial Institutions and renews it online by July 31 every year, whatever its fiscal year. The fee is $54. A credential not renewed by September 30 lapses and the charity applies again as new. The annual financial report is a separate filing with its own date. Religious organizations, schools and charities raising under $25,000 a year are exempt.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-charitable-organization-credential-renewal"},{"id":"us.wi.charity.report","name":"Wisconsin charitable organization annual financial report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Financial Institutions","form":"Form 1952 or 1943","schedule":{"kind":"fiscal","monthsAfterFYE":12,"day":"last"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"high","action":"File the annual financial report (Form 1952, or Form 1943 for a charity under $5,000 in contributions) with the Department of Financial Institutions within twelve months after the fiscal year ends, with the Form 990; an audit is required above $1 million in contributions.","fee":"No fee","penalty":"Loss of the credential","source":"https://dfi.wi.gov/","explanation":"Alongside the July 31 credential renewal, a Wisconsin charity files an annual financial report within twelve months after its fiscal year ends, December 31 for a calendar year. There is no fee. Contributions above $1 million require audited statements and between $500,000 and $1 million reviewed ones.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-charitable-organization-annual-financial-report"},{"id":"us.wi.income.corp","name":"Wisconsin corporate income tax return","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":4,"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"critical","action":"File the Wisconsin corporate income tax return with the Wisconsin Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year) and pay any tax due. Most states follow the federal extension if one is filed.","fee":null,"penalty":null,"source":"https://www.revenue.wi.gov/","explanation":"Wisconsin taxes corporate income, so a C corporation doing business there files a state return with the Wisconsin Department of Revenue by the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year), the same day as the federal Form 1120. The state usually honors a federal extension to file, but not to pay. The form name and any minimum tax are on the state's site.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-corporate-income-tax-return"},{"id":"us.wi.est.corp","name":"Wisconsin corporate estimated tax payment","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":"The state's estimated tax voucher or online payment","schedule":{"kind":"fiscal-dates","months":[4,6,9,12],"day":15},"roll":"none","applies":{"taxTreatments":["c-corp"],"scope":"registered"},"severity":"medium","action":"Pay the Wisconsin corporate estimated tax installment if the year's state tax will pass the state's threshold.","fee":null,"penalty":"Underpayment interest, and in some states a penalty, on each short installment","source":"https://www.revenue.wi.gov/","explanation":"Like the IRS, Wisconsin collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; the Wisconsin Department of Revenue page has the threshold and any state that differs. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-corporate-estimated-tax-payment"},{"id":"us.wi.income.pt","name":"Wisconsin pass through entity return","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":null,"schedule":{"kind":"fiscal","monthsAfterFYE":3,"day":15},"roll":"none","applies":{"taxTreatments":["s-corp","partnership"],"scope":"registered"},"severity":"high","action":"File the Wisconsin pass through entity return with the Wisconsin Department of Revenue by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), with the owners' state K-1s.","fee":null,"penalty":null,"source":"https://www.revenue.wi.gov/","explanation":"An S corporation or partnership doing business in Wisconsin files a state information return by the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year), alongside the federal return, so the owners can report their shares on their own Wisconsin returns. Some states charge a minimum tax or filing fee with it; check the Wisconsin Department of Revenue page.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-pass-through-entity-return"},{"id":"us.wi.income.owner","name":"Wisconsin personal income tax return with business income","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":null,"schedule":{"kind":"fixed","month":4,"day":15},"roll":"none","applies":{"taxTreatments":["disregarded"],"scope":"home","foreignOwner":false},"severity":"high","action":"Report the business income on the owner's Wisconsin personal return by April 15 each year.","fee":null,"penalty":null,"source":"https://www.revenue.wi.gov/","explanation":"A sole proprietorship or single member LLC reports its income on the owner's Wisconsin personal return, due April 15 each year in step with the federal Form 1040.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-personal-income-tax-return-with-business-income"},{"id":"us.wi.sui","name":"Wisconsin unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Wisconsin.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://www.revenue.wi.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-unemployment-insurance-wage-report"},{"id":"us.wi.wh.recon","name":"Wisconsin annual withholding reconciliation","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":null,"schedule":{"kind":"fixed","month":1,"day":31},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the annual reconciliation of Wisconsin income tax withheld, with copies of the W-2s, and keep withholding deposits on the schedule the state assigned.","fee":null,"penalty":null,"source":"https://www.revenue.wi.gov/","explanation":"Wisconsin withholds state income tax from employee wages, and the employer reconciles the year's withholding with the Wisconsin Department of Revenue after year end, by January 31 in most states and the end of February in a few, with copies of the W-2s where the state takes them. Withholding deposits during the year follow a schedule the state assigns, monthly or quarterly for most small employers. A payroll provider normally handles both.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-annual-withholding-reconciliation"},{"id":"us.wi.sales","name":"Wisconsin sales tax return","jurisdiction":{"country":"US","level":"state","state":"WI"},"agency":"Wisconsin Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Wisconsin sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://www.revenue.wi.gov/","explanation":"A business that collects Wisconsin sales tax files returns on a schedule the Wisconsin Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the last day of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wisconsin-sales-tax-return"},{"id":"us.wy.corp.report","name":"Wyoming annual report and license tax","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["corporation"],"scope":"registered"},"severity":"critical","action":"File the annual report and license tax with the Wyoming Secretary of State and pay the fee ($60 minimum, or $0.0002 per dollar of assets located in Wyoming).","fee":"$60 minimum, or $0.0002 per dollar of assets located in Wyoming","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.wyo.gov/Business/AnnualReport.aspx","explanation":"A Wyoming corporation files its annual report and pays the license tax by the first day of its anniversary month. The tax is $60 or two tenths of a mill on Wyoming assets, whichever is greater. Wyoming has no corporate or personal income tax.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-annual-report-and-license-tax-corporation"},{"id":"us.wy.llc.report","name":"Wyoming annual report and license tax","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["llc"],"scope":"registered"},"severity":"critical","action":"File the annual report and license tax with the Wyoming Secretary of State and pay the fee ($60 minimum, or $0.0002 per dollar of assets located in Wyoming).","fee":"$60 minimum, or $0.0002 per dollar of assets located in Wyoming","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.wyo.gov/Business/AnnualReport.aspx","explanation":"Wyoming requires every LLC registered in the state to file an annual report and license tax with the Wyoming Secretary of State by the first day of the anniversary month of its formation. The fee is $60 minimum, or $0.0002 per dollar of assets located in Wyoming. Miss it and the result is administrative dissolution 60 days after the due date. A company registered in more than one state files this in each of them.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-annual-report-and-license-tax-llc"},{"id":"us.wy.lp.report","name":"Wyoming annual report and license tax","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["partnership"],"scope":"registered"},"severity":"critical","action":"File the annual report and license tax with the Wyoming Secretary of State and pay the fee ($60 minimum, or $0.0002 per dollar of assets located in Wyoming).","fee":"$60 minimum, or $0.0002 per dollar of assets located in Wyoming","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.wyo.gov/Business/AnnualReport.aspx","explanation":"Wyoming requires every limited partnership or LLP registered in the state to file an annual report and license tax with the Wyoming Secretary of State by the first day of the anniversary month of its formation. The fee is $60 minimum, or $0.0002 per dollar of assets located in Wyoming. Miss it and the result is administrative dissolution 60 days after the due date. A company registered in more than one state files this in each of them. A general partnership that never registered with the state files no annual report in most states; the line is for limited partnerships and LLPs.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-annual-report-and-license-tax-partnership"},{"id":"us.wy.nonprofit.report","name":"Wyoming nonprofit annual report","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Secretary of State","form":null,"schedule":{"kind":"anniversary","basis":"month-start"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"registered"},"severity":"critical","action":"File the annual report with the Wyoming Secretary of State and pay the fee ($25).","fee":"$25","penalty":"Administrative dissolution 60 days after the due date","source":"https://sos.wyo.gov/Business/AnnualReport.aspx","explanation":"A Wyoming nonprofit corporation files its annual report by the first day of its anniversary month. The fee is $25, with no license tax.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-nonprofit-annual-report"},{"id":"us.wy.charity","name":"Wyoming charitable solicitation registration: not required","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Secretary of State","form":null,"schedule":{"kind":"none"},"roll":"none","applies":{"legalForms":["nonprofit"],"scope":"fundraising"},"severity":"low","action":"Nothing to file. Wyoming has no charitable solicitation registration.","fee":null,"penalty":null,"source":"https://sos.wyo.gov/","explanation":"Wyoming does not require charities to register before soliciting. A Wyoming nonprofit still files its annual report with the Secretary of State and its Form 990.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-charitable-solicitation-registration-not-required"},{"id":"us.wy.sui","name":"Wyoming unemployment insurance wage report","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming unemployment insurance agency","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":"last"},"roll":"none","applies":{"scope":"employer","employeesMin":1},"severity":"high","action":"File the quarterly wage report and pay state unemployment insurance contributions for employees working in Wyoming.","fee":null,"penalty":"Late filing and payment penalties set by the state, plus loss of the federal FUTA credit if contributions are not paid on time","source":"https://revenue.wyo.gov/","explanation":"An employer registers for unemployment insurance in each state where it has employees and files a wage report every quarter, by the last day of the month after the quarter in nearly every state: April 30, July 31, October 31 and January 31. The contribution rate is set by the state each year. Paying on time also earns the 5.4% credit against the federal unemployment tax. In Wyoming the workers' compensation premium is reported on the same quarterly filing.","providerFiles":true,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-unemployment-insurance-wage-report"},{"id":"us.wy.sales","name":"Wyoming sales tax return","jurisdiction":{"country":"US","level":"state","state":"WY"},"agency":"Wyoming Department of Revenue","form":null,"schedule":{"kind":"quarterly","monthsAfterQuarter":1,"day":20},"roll":"none","applies":{"scope":"sales"},"severity":"high","action":"File the Wyoming sales tax return and remit the tax collected, on the monthly, quarterly or annual schedule the state assigned.","fee":null,"penalty":"Late filing and payment penalties plus interest; personal liability for the owners for tax collected and not remitted","source":"https://revenue.wyo.gov/","explanation":"A business that collects Wyoming sales tax files returns on a schedule the Wyoming Department of Revenue assigns from its volume: monthly for larger sellers, quarterly for most small ones, annually for the smallest. Dates here assume quarterly, due the 20th of the month after the quarter. Sales tax collected belongs to the state, and owners can be held personally liable for it.","providerFiles":false,"lastRead":"2026-10-22","url":"https://obligare.com/obligations/wyoming-sales-tax-return"}],"changes":[{"date":"2026-10-22","slug":"pre-launch-review-employer-programs-and-state-dates","title":"Pre-launch review: paid leave, workers' compensation, state return dates, Delaware's $400 tax and the $2,000 1099 threshold","summary":"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.","obligationIds":["us.de.llc.report","us.de.lp.report","us.de.corp.report.foreign","us.fed.1099nec","us.fed.1120s","us.fed.1065","us.fed.1040nr","us.fed.940.deposit","us.fed.sar","us.tx.corp.report","us.tx.llc.report","us.pa.charity","us.oh.charity","us.ca.charity","us.ca.llc-tax","us.ca.llc-fee","us.ca.llc-return","us.ca.llc-return-smllc","us.ca.s-corp-estimates","us.ma.hird","us.oh.bwc-trueup","us.wa.lni","us.dc.bbl","us.dc.personal-property","us.hi.get-annual"],"jurisdictions":["US"],"source":"https://corp.delaware.gov/frtax/","action":"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."},{"date":"2026-10-22","slug":"nonprofits-join-the-rules-pack","title":"Nonprofits join the rules pack: Form 990 family, state nonprofit reports, charitable registration","summary":"The pack now covers nonprofit corporations. Federal: Form 990-N, 990-EZ, 990 and 990-PF by the 15th day of the fifth month after the fiscal year, Form 990-T for unrelated business income, donor acknowledgments by January 31, and the 501(c)(3) exemption from federal unemployment tax. Every state and the District of Columbia: the nonprofit corporation's own report where it differs from the business corporation's, and charitable solicitation registration in the 37 states and the District that require it, with a line for the states that do not. Also in this release: Colorado's periodic report fee, $25 since July 2024, and Utah's repeal of charitable registration in 2024.","obligationIds":["us.fed.990n","us.fed.990ez","us.fed.990","us.fed.990pf","us.fed.990t","us.fed.donor.ack","us.fed.940","us.co.corp.report","us.co.llc.report","us.ut.charity"],"jurisdictions":["US"],"source":"https://www.irs.gov/charities-non-profits/annual-exempt-organization-return-due-date","action":"Nothing to file. A nonprofit that built a calendar before this release should rebuild it with the Nonprofit corporation entity to see the new lines."},{"date":"2026-08-14","slug":"fincen-ends-boi-reporting-for-us-companies","title":"FinCEN permanently exempts US formed companies from beneficial ownership reporting","summary":"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. Corporations, LLCs and other entities formed by a filing with a US state no longer file a BOI report, and FinCEN is deleting the reports US companies filed earlier. Companies formed under foreign law and registered in a US state still report their non US owners. The federal rule does not displace state rules such as New York's LLC Transparency Act.","obligationIds":["us.fed.boi"],"jurisdictions":["US"],"source":"https://www.fincen.gov/boi","action":"Nothing to file. If a service provider is still charging you to prepare a federal BOI report, cancel it."},{"date":"2026-01-01","slug":"new-york-llc-transparency-act-takes-effect","title":"New York LLC Transparency Act takes effect","summary":"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. LLCs formed on or after January 1, 2026 file within 30 days of formation. LLCs that existed before that date have until January 1, 2027. The state requirement is independent of the federal exemption.","obligationIds":["us.ny.llc-transparency"],"jurisdictions":["NY"],"source":"https://dos.ny.gov/llc-transparency-act","action":"New York LLCs: file the disclosure or exemption attestation before January 1, 2027."},{"date":"2025-01-01","slug":"pennsylvania-annual-reports-begin","title":"Pennsylvania begins requiring annual reports","summary":"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. The fee is $7. There is no penalty for reports missed in 2025 and 2026; from 2027, an entity that fails to file is administratively dissolved six months after its due date.","obligationIds":["us.pa.corp.report","us.pa.llc.report","us.pa.lp.report"],"jurisdictions":["PA"],"source":"https://www.pa.gov/agencies/dos/programs/business-charities/business/annual-reports.html","action":"Pennsylvania entities: add the report to the calendar now; the 2027 report is the first one with consequences."},{"date":"2024-01-01","slug":"oklahoma-repeals-corporate-franchise-tax","title":"Oklahoma repeals the corporate franchise tax","summary":"Oklahoma's franchise tax on corporations no longer applies for tax years beginning on or after January 1, 2024. Corporations file no annual report with the Secretary of State either. Oklahoma LLCs still file their annual certificate on the anniversary of formation.","obligationIds":[],"jurisdictions":["OK"],"source":"https://oklahoma.gov/tax.html"},{"date":"2024-01-01","slug":"texas-drops-no-tax-due-franchise-reports","title":"Texas stops requiring No Tax Due franchise reports","summary":"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. The separate No Tax Due Report is gone. Entities above the threshold still file the franchise tax report.","obligationIds":["us.tx.corp.report","us.tx.llc.report","us.tx.lp.report"],"jurisdictions":["TX"],"source":"https://comptroller.texas.gov/taxes/franchise/"},{"date":"2024-01-01","slug":"alabama-business-privilege-tax-small-entity-exemption","title":"Alabama exempts small entities from the business privilege tax","summary":"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. Alabama also stopped requiring a separate annual report with the Secretary of State for domestic entities.","obligationIds":["us.al.corp.report","us.al.llc.report"],"jurisdictions":["AL"],"source":"https://www.revenue.alabama.gov/business-license/business-privilege-tax/"}]}