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United States tax deadlines

Seeded deadline records for United States. The calendar schema is designed to expand into country, year, month, and export views.

Country

United States

Seed deadlines

7

federal · information-return

Calendar-year domestic reporting corporation filing Form 1120 with attached Form 5472.

$25,000 base penalty for failure to file or maintain records.

Extension available: Yes

April 15, 2026

california · annual-llc-tax

California LLC annual tax payment for calendar-year entities using FTB 3522.

Late-payment penalties and interest may apply.

Extension available: No

April 15, 2026

florida · annual-report

Florida annual report deadline for LLCs, profit corporations, LPs, and LLLPs.

For LLCs, a $400 late fee generally applies after May 1 if the company wants to remain active.

Extension available: No

May 1, 2026

florida · corporate-income-tax

Florida corporate income or franchise tax return due date example for a calendar-year taxpayer with a December 31, 2025 year end.

Florida says the return is generally due the later of the state-law due date or the 15th day after the related federal return due date without extension, so late-filing and late-payment exposure still needs a Florida-specific check.

Extension available: Yes

May 1, 2026

texas · franchise-tax

Texas annual franchise tax report and associated information report.

$50 late-filing penalty can apply even when no tax is due.

Extension available: Yes

May 15, 2026

delaware · annual-llc-tax

Delaware annual LLC tax due for LLCs formed in Delaware.

$200 penalty plus 1.5% monthly interest can apply when the annual tax is not paid on time.

Extension available: No

June 1, 2026

california · estimated-llc-fee

California estimated LLC fee payment for calendar-year entities using FTB 3536.

Late-payment penalties and interest can apply if the California LLC estimated fee is underpaid or paid late.

Extension available: No

June 15, 2026

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.