IMPORTANT FILING DATES
HAVE QUESTIONS ABOUT THE FILINGS LISTED BELOW? Contact Spiegel & Utrera, P.A.'s General Counsel Club at 1 (800) 734-9900 for answers to your Corporation or LLC's filing reports, business and legal questions.
Call Toll Free 1 (800) 734-9900 or email us at clubassist@amerilawyer.com or submit your details here for assistance with initial, annual, biennial report or statement of information filing for your entity.
Some Important dates include but are not limited to the following:
State | Entity | Filing | Deadline | Deadline MAY BE based on Fiscal Year or Entity Formation Date |
All States | Corporation | Federal Tax Filings | MARCH 15TH | A Corporation must file its tax return by the 15th day of the 3rd month after the end of its tax year. (IRS Form 1120) |
All States | Sub S Corporation | Federal Tax Filings | MARCH 15TH | An S Corporation must file its tax return by the 15th day of the 3rd month after the end of its tax year. (IRS Form 1120S) |
All States | LLC | Federal Tax Filings (Multiple Member) | APRIL 15TH | A multimember LLC must file its tax return by the 15th day of the 4th month after the end of its tax year. (IRS Form 1065) |
All States | LLC | Federal Tax Filings (Single Member) | APRIL 15TH | Single Member LLC's are not recommended because they lack asset protection. A single member LLC is a disregarded entity and reports its income and deductions on its owners' Schedule C IRS Form 1040. |
California | Corporation | Corporation Franchise Tax | MARCH 15TH | Due the 15th day of the 3rd month for the previous year's tax year, or March 15th for calendar year filing. |
California | LLC | LLC Franchise Tax Returns | APRIL 15TH | First annual tax payment is due on the 15th day of the 4th month after the filing date. Each year's subsequent filing is due on the 15th day of the 4th month of the end of the tax year, or April 15th for calendar year filing. |
California | Corporation | Initial Statement of Information | Within 90 days after filing the Articles of Incorporation. | |
California | Corporation | Annual Statement of Information | Annually by the last day of the anniversary month of the initial formation date. | |
California | LLC | Initial Statement of Information | Within 90 days after filing the Articles of Organization. | |
California | LLC | LLC Biennial Reports | Due every other year by the last day of the anniversary month of the initial formation date. | |
Delaware | Corporation | Annual Reports/Franchise Tax | MARCH 1ST | For profit Corporate Franchise Taxes and Annual Reports are due no later than March 1st of each year. Non-profit Corporations must file annual reports by March 1. Foreign Corporations are required to file an Annual Report on or before June 30th. |
Delaware | Corporation | Corporation Tax Return | APRIL 1ST | Must be filed by April 1st for fiscal year filings, or before the first day of the fourth month following the close of the taxable year. |
Delaware | LLC | Annual Reports/Franchise Tax | JUNE 1ST | Delaware LLC's must file an annual report by June 1st each year. Limited Partnerships, Limited Liability Companies and General Partnerships formed in the State of Delaware do not file an Annual Report but they are required to pay an annual tax. Taxes are due on or before June 1st of each year. |
Delaware | Foreign Corporations | Annual Reports/Franchise Tax | JUNE 30TH | Foreign Corporations are required to file an Annual Report on or before June 30th. |
Delaware | LLC | LLC (single-member) Tax Returns | Delaware treats a single-member LLC as a "disregarded entity" for tax purposes. This means that the single member LLC does not have to file a return with the State of Delaware. As the sole member of your LLC, you must report all profits (or losses) of the LLC on Schedule C IRS Form 1040 and submit it with your Delaware personal income tax return. | |
Florida | Corporation | Corporation Tax Returns | APRIL 1ST | Florida Corporations income tax return are due April 1st, or first day of 4th month following the close of corporation's fiscal year. |
Florida | Corporation | Annual Report | MAY 1ST | All businesses are required to file a Uniform Business Report. Annual Reports are due January 1st and become delinquent if not filed by May 1st. |
Florida | LLC | Annual Report | MAY 1ST | All businesses are required to file a Uniform Business Report. Annual Reports are due January 1st and become delinquent if not filed by May 1st. |
Illinois | Corporation | Corporation Tax Returns | MARCH 15TH | Due on or before the 15th day of the 3rd month following the close of the tax year, March 15th for calendar year filings. If the original due date of your federal return is later than the 15th day of the 3rd month, your Illinois due date will be the same as your federal due date. |
Illinois | LLC | LLC (Multi-Member) Tax Returns | APRIL 15TH | If you file as a Partnership, taxes are due on or before the 15th day of the 4th month following the close of the tax year, April 15th for calendar year filings. If you file as a corporation for federal tax purposes, taxes are due on or before the 15th day of the 3rd month following the close of the tax year, March 15th for calendar year filings. |
Illinois | Corporation | Annual Reports | An annual report form must be filed each year by the first day of the anniversary month of incorporating. | |
Illinois | LLC | Annual Reports | An annual report form must be filed each year by the first day of the anniversary month of incorporating. | |
New Jersey | Corporation | Corporation Tax Returns | APRIL 15TH | NJ Corporate business tax must be paid by April 15th for fiscal year filings, or by the 15th day of the 4th month after the end of the fiscal year (Example: If the accounting period ended on November 30th, the due date would be March 15th, or 3 months and 15 days later). |
New Jersey | LLC | LLC (Multi-Member) Tax Returns | APRIL 15TH | NJ Business tax must be paid by the 15th day of the 4th month after the end of the tax year, or April 15th for fiscal year filings. |
New Jersey | Corporation | Business Registration | The Business Registration must be filed within 60 days of formation or 10 days prior to first sale. | |
New Jersey | Corporation | Annual Report | Every corporation must file an annual report by the anniversary date of formation every year. | |
New Jersey | LLC | Business Registration | The Business Registration must be filed within 60 days of formation or 10 days prior to first sale. | |
New Jersey | LLC | Annual Report | Every LLC must file an annual report by the anniversary date of formation every year. | |
New York | Corporation | Corporation Franchise Tax Return | MARCH 15TH | File your tax return within 2 1/2 months after the end of your reporting period. If you are reporting for the fiscal year, your return is due on or before March 15th. |
New York | Corporation | Biennial Statements | Biennial Statements are forwarded to the corporations registered agent every two years one month prior to its due date; which depends on the entities initial formation date. | |
New York | LLC | Biennial Statements | Biennial Statements are forwarded to the LLC's registered agent every two years one month prior to its due date; which depends on the entities initial formation date. | |
New York | LLC | Filing Fee Payment Form | Every LLC that is a disregarded entity for federal income tax purposes, every domestic or foreign LLC or a limited liability trust company, or LLP that is required to file a New York State partnership return and every regular partnership (those that are not an LLC or LLP) that is required to file a New York partnership return that has income, gain, loss, or deduction from New York State sources, and had New York source gross income for the preceding tax year of at least $1 million, must file the Filing Fee Payment Form IT-204-LL within 30 days after the last day of your tax year. | |
Nevada | Corporation | Initial List Of Officers & Business License | The Initial List of Officers must be in possession of the Secretary of State on or before the last day of the first month following the initial business registration date. Example: If the business was registered January 1, then the initial list is due by the last day of February. The initial list must be submitted within the time required or the corporation will be delinquent and ultimately revoked. The State Business License must be renewed annually unless the corporation is exempt. | |
Nevada | Corporation | Annual List of Officers, Directors and Agents | The Annual List of Officers is due by the last day of the anniversary month of the corporation's filing date. | |
Nevada | LLC | Initial List of Members & Managers & Business License | The Initial List of Members and Managers must be in possession of the Secretary of State on or before the last day of the first month following the initial business registration date. Example: If the business was registered January 1, then the initial list is due by the last day of February. The initial list must be submitted within the time required or the LLC will be delinquent and ultimately revoked. The State Business License must be renewed annually unless the LLC is exempt. | |
Nevada | LLC | Annual List of Members & Managers | The Annual List of Officers is due by the last day of the anniversary month of the corporation's filing date. |
HAVE QUESTIONS ABOUT THE FILINGS LISTED ABOVE? Contact Spiegel & Utrera, P.A.'s General Counsel Club at 1 (800) 734-9900 for answers to your Corporation or LLC's filing questions; answers to business questions and answers to legal questions.
Call Toll Free 1 (800) 734-9900 or email us at clubassist@amerilawyer.com or submit your details here for assistance with initial, annual, biennial report or statement of information filing for your entity.
NO LONGER DOING BUSINESS
The maintenance of your corporate records is very important. If you are no longer doing business, please take the necessary steps to dissolve your Corporation or LLC. By dissolving your corporation properly, you will no longer be responsible for annual fees and taxes for your corporation.
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