2025 Compliance Calendar for US-Based Entities: Key Tax Filing Deadlines + What You Need to Know

John, a busy founder running a global e-commerce brand through his US-based LLC, is thriving. Until, one fine morning, he gets slapped with a hefty penalty for missing a federal tax filing.

One missed deadline spirals into stress, more fees, and the dreaded “out of good standing” notice.

As a founder, you don’t want to picture this.

But all of it is preventable. And that’s the power of a well-structured compliance calendar.

Think of it as your business’s operating system, quietly running in the background, keeping your entity compliant, penalty-free, and fundable. No guesswork. No last-minute chaos.

And the best part? doola can do the heavy lifting, so you never miss a beat (or a filing). 

From automated reminders to hands-on support, we handle the paperwork, so you can stay focused on scaling your business, not sweating deadlines.

Excited to get started? Let’s doola it!

Understanding the US Compliance Timeline: The Basics

Operating a business in the US comes with responsibilities, some exciting, others… less so.

One of the most important (and often overlooked) is staying on top of your compliance timeline. From federal tax forms to state renewals, there’s a long list of deadlines you don’t want to miss.

Whether you’re freelancing under an LLC, growing a Delaware C Corp, or managing operations from halfway around the world, keeping your calendar in check isn’t just smart, it’s essential.

Let’s break down what you need to know so you’re always a step ahead in 2025.

What Is a Calendar-Year Entity?

Most US businesses (LLCs, C Corps, S Corps) default to what’s called a calendar-year basis, meaning your financial year kicks off on January 1 and wraps up on December 31. 

All your major compliance requirements, from tax filings to reporting, are tied to this timeline unless you’ve officially elected a fiscal year (a custom 12-month period that begins on a different date).

Why It Matters

Your entire tax and compliance rhythm (filings, estimated payments, and reports) typically aligns with the calendar year by default. 

Unless you proactively request and receive IRS approval to operate on a different fiscal year:

Your business is automatically treated as a calendar-year entity. 

And while switching is possible, it comes with added complexity and stricter reporting rules.

That’s why most small businesses choose to stick with the simplicity and predictability of the calendar-year cycle.

Federal vs. State Obligations: Know the Difference 

Owning a US entity means playing on 2 compliance stages at once: Federal and state, each with its own deadlines, documents, and quirks. 

Here’s how they work:

Federal Obligations: Your Baseline for Operating in the US

These are nationwide requirements that every US business must follow, governed by the Internal Revenue Service (IRS). Think of this as your compliance baseline.

Here’s what falls under your federal umbrella:

1. Federal Income Tax Filings (Forms 1065, 1120, or 1120-S depends on entity type):

Every business must file a federal tax return annually. Partnerships file Form 1065, C Corporations file Form 1120, and S Corporations file Form 1120-S. 

These forms report your business income, expenses, and profit (or loss), and are the core of your federal tax responsibilities.

2. 1099-NEC and 1099-MISC Forms (for independent contractors):

If you’ve paid freelancers or contractors $600 or more during the year, you’re legally required to issue a 1099 form to each of them and file it with the IRS. 

Miss this step, and you could be hit with form penalties (per form)!

3. W-2 Forms (for employees):

If you have employees on payroll, you must provide them with W-2 forms summarizing their wages and taxes withheld. 

You’re also required to file these forms with the Social Security Administration (SSA). It’s how the government keeps tabs on payroll compliance.

4. Estimated Quarterly Tax Payments (if applicable):

If your business expects to owe more than $1,000 in federal taxes for the year, you may be required to pay those taxes in quarterly installments. This applies to freelancers, partnerships, and corporations alike. 

Skipping or underpaying these can lead to penalties and interest.

💡 doola’s Pro Tip for the Do’ers:

Even if your startup isn’t turning a profit yet, or you have zero federal tax liability, you still need to file your federal returns. Not filing at all can trigger compliance red flags and put your good standing at risk.

State Obligations: Where Most Founders Slip Up

While federal compliance sets the foundation, it’s your state-level obligations that often determine whether your business stays in “good standing” or risks falling into administrative purgatory. 

Unlike federal requirements, state compliance varies dramatically depending on where your business is registered and where it operates. 

And missing these deadlines could mean fines, suspension of your business privileges, or even involuntary dissolution.

Here’s what you need to keep an eye on:

1. Franchise or Business Taxes (like Delaware’s annual franchise tax for C Corps):

Many states, Delaware being the most notable, require businesses to pay an annual franchise tax simply for the right to exist as a registered entity. 

This isn’t based on income; it’s a flat fee (or tiered based on shares or assets). Missing this can result in hefty penalties and loss of good standing.

2. Annual Reports (to keep your business in compliance):

Most states require businesses to file an annual or biennial report updating basic information, like your registered agent, business address, and ownership structure. 

It’s how the state knows you’re still active and operational. Fail to file, and you risk being administratively dissolved or blocked from doing business.

3. Business License Renewals (depending on local or industry-specific rules):

Cities, counties, and some states require you to renew your general business license (or industry-specific permits) annually.

For example, retail, food services, consultants, or even e-commerce sellers are expected to renew their business licenses. 

Skipping renewals can trigger fines or restrictions on your ability to legally operate.

💡 doola’s Pro Tip for the Do’ers:

Each state runs on its own compliance clock. 

If your company is registered in Delaware but your team works remotely from California, you may need to meet obligations in both states, including paying franchise taxes in Delaware and registering as a foreign entity in California.

Essentially, you can think of your compliance calendar as the heartbeat of your business:

• The federal deadlines set the rhythm for all US-based entities.

• The state deadlines add the unique pulse depending on where your business legally resides, even if you’re operating remotely.

With the structure now clear, let’s jump into the 2025 compliance calendar, month by month, so you never miss a beat or a filing. 

2025 Monthly Compliance Calendar

Being a US-based business owner means playing by the rules, and those rules come with due dates.

Whether you’re bootstrapping a Delaware C Corp, managing a side hustle as a single-member LLC, or scaling a remote team across state lines, your compliance calendar is your financial lifeline.

That’s why we’ve broken down the 2025 compliance calendar month-by-month, so you can keep your entity compliant and audit-proof.

Month	Due Date	Forms	Obligation	Applies to	doola Support
January	Jan 31 Jan 31	Forms 1099-NEC and 1099-MISC W-2	File & issue forms to your contractors and IRS Issue to your employees & file with SSA	Any business that paid $600+ to freelancers Employers having W-2 employees	✔️ Yes (additional service) –
March	March 1 March 15 March 15	Delaware Annual Report, Franchise Tax (C Corps) Form 1065 for  MMLLC, 1120-S for S Corporation, 8804/8805, 7004 CA Form 568 for LLCs, Form 100S for S-Corps	File annual report + pay franchise tax File annual federal return or extension File your CA franchise tax return	Delaware C-Corporations Multi-member LLCs, S Corps CA-registered LLCs & S- Corps	✔️ Yes (if on TC plan) ✔️ Yes (if subscribed) –
April	April 15 April 15 April 15	Form 1120 (C Corp), 5472 & Proforma 1120 (SMLLCs), 5471 CA Form 100 The 1st Quarterly Estimated Tax	File federal tax returns or extension State return & franchise tax Federal quarterly tax	C-Corps, SMLLCs, Foreign shareholders California C-Corps  C-Corps and other profitable entities	✔️ Yes (if subscribed) – –
May	May 15	Texas Franchise Tax	File and pay your state franchise tax	All the registered entities in Texas	–
June	June 1 June 15	Delaware Annual Report+Franchise Tax (LLCs) Second Quarterly Estimated Tax	File & pay annual tax Federal quarterly tax	Delaware LLCs C-Corporations & profitable entities	– Instructions only
September	Sep 15 Sep 15	The 3rd Quarterly Estimated TaxExtended Form 1065 / 1120-S	Federal quarterly tax  File extended tax return	C-Corporations & profitable entitiesMMLLCs, S Corps (with extension)	Instructions only ✔️ Yes (if subscribed)
October	Oct 15	Extended Form 1120, Form 5472, Proforma 1120	File extended tax return	SMLLCs, C Corps (with extension)	✔️ Yes (if subscribed)
January 2026	Jan 15	Fourth Quarterly Estimated Tax	Federal quarterly tax	C-Corporations & profitable entities	Instructions only

Of course, even with your calendar locked in, there are a few IRS curveballs you’ll want to keep an eye on, forms that sneak up on founders every year and trigger serious penalties.

⚠️ Tricky Forms Alert: Don’t Let These Trip You Up

Here’s a quick heads-up on the common forms founders often miss (or misunderstand):

1. Form 5472:

If you’re a foreign founder operating a single-member LLC (SMLLC), you must file this even if your business made zero revenue. 

Forgetting to fill out form 5472 can result in a penalty of $25,000 or more.

2. Form 1099:

If you’re issuing 10 or more 1099 forms in 2025, the IRS now requires you to e-file them, no more paper submissions. 

This rule change has caught many founders off guard, especially those managing multiple freelancers.

3. Delaware Annual Franchise Tax:

If you’ve registered your C Corp in Delaware, don’t assume a flat fee. The tax can range from a few hundred to thousands of dollars, depending on how you calculate shares or use the “assumed par value capital method.”

So now, how do you ensure these tricky forms do not fly under the radar and are filled out (and submitted) on time? Simple: let doola handle it.

We understand that keeping tabs on deadlines across federal, state, and entity-specific obligations year-round can feel like an all-consuming job, especially when you’re trying to grow your business, not just maintain it.

That’s where doola steps in to automate all your filings, set compliance reminders, and handle tons of paperwork so you can scale your business in peace.

Federal vs. State Tax Deadlines: What’s Different & Why It Matters

As a founder, you should understand, while federal filings are unified by the IRS and easier to track, state-level requirements are all over the map. 

Federal deadlines are relatively straightforward, you just need one calendar to rule them all. You’ll know when Form 1120 is due, and you’ll know it applies no matter where your business is based. 

State-level compliance, however, isn’t governed by a single authority. 

Each state sets its own rules, timelines, and penalties, creating a series of obligations that can be tricky to track, especially if your business operates across state lines or you’re a non-US founder with a US-registered company. 

That’s why it’s crucial to understand both the federal framework and the specific state-level requirements tied to your business’s footprint.

Common State Filing Requirements

Every state where your business is registered, or where it has a physical or economic presence (aka “nexus”), comes with its own compliance checklist.

From franchise taxes to annual reports, these obligations keep your business in “good standing” and legally eligible to operate.

Here’s a quick overview of some of the most common state-level requirements founders run into:

State	Obligation	Due Date	Applies to
Delaware	Annual Franchise Tax + Report	March 1	All DE-registered entities
California	Franchise Tax (Minimum $800)	April 15 / Formation Date	CA entities & foreign LLCs
Texas	Franchise Tax Report	May 15	TX-based or doing business
Florida	Annual Report	May 1	All Florida entities

💡 doola’s Pro Tip for the Do’ers:

Even if you formed a Delaware LLC from abroad, you must still comply with the state-specific obligations of any place where your business has nexus, that includes having customers, remote employees, or even inventory. 

So yes, a Delaware LLC selling to California customers may still need to file taxes with California.

State Tax Deadlines Snapshot (Beyond California, TX & DE)

While April 15 is the standard for most federal filings, state income tax deadlines can veer off-course, sometimes significantly.

For founders operating across multiple states (or even just registered in one state but selling nationwide), these nuances can trip up even the most organized operators.

Below is a quick glance at key states with unique tax filing timelines, plus a heads-up on where income tax doesn’t apply, but other obligations still might:

State	State Tax Deadline	Applies To	Other Taxes to Know
Hawaii	April 20	All HI-registered entities	General Excise Tax (GET) filing also required.
Iowa	March 15 (S Corps), April 30 (C Corps)	IA-registered entities with state income	None specific, but confirm with IA Dept. of Revenue
Louisiana	May 15	Corporations & LLCs doing business in LA	Franchise tax applies
Michigan	April 15 (Corporate Income Tax – CIT), April 30 (MBT if applicable)	C-Corps, LLCs, and entities under MBT election	Business income tax, franchise tax for MBT filers
Virginia	May 1	Corporations and LLCs with state nexus	No franchise tax, but local Business License Tax applies
Florida	No state income tax	N/A	Must file Annual Report + pay Corporate Income Tax if applicable
Nevada	No state income tax	N/A	Annual business license + commerce tax (if revenue >$4M)
South Dakota	No state income tax	N/A	Annual report + sales tax if applicable
Texas	No state income tax	N/A	Franchise Tax Report due May 15
Washington	No state income tax	N/A	Business & Occupation (B&O) tax applies
Wyoming	No state income tax	N/A	Annual report required; minimal fees apply

Between different due dates, alternate filing requirements, and state-specific taxes hiding behind “no income tax” headlines, staying compliant in multiple jurisdictions can be more complicated than it seems.

That’s where doola steps up as your compliance partner, navigating deadlines so you can stay in the growth lane.

What Happens If You Miss a Deadline? (And How to Avoid It)

Compliance deadlines are the least interesting part of running a US business, but missing them is like skipping oil changes on a cross-country road trip.

Everything may run fine at first… until the engine starts smoking. 

Whether it’s a federal tax return, a state report, or a 1099 form for your freelancer, letting deadlines slip through the cracks can cost you big time, both in dollars and business credibility.

Consequences of Non-Compliance

When forms go unfiled or taxes go unpaid, here’s what you might be risking:

Non-Compliance Instance	Consequences
IRS Late Filing (e.g., 1120, 1065, 5472)	Penalties up to $435 per return, per month (capped at 12 months).
Missing Estimated Tax Payments	Interest accrues daily, and late-payment penalties add up fast.
Ignoring W-2 or 1099 Deadlines	Risk penalties of $60–$310 per form, depending on how late they are filed.
Not Filing Franchise Taxes (e.g., DE, TX)	Loss of good standing, late fees, or dissolution notices.
CA Late Statement of Information	$250 penalty, plus risk of suspension.
Ignoring FBAR (if applicable)	Up to $10,000+ per unreported account, even with no tax due.

Even a simple oversight can spiral into serious disruptions, freezing your ability to raise capital, renew licenses, or even legally operate.

Turn this checklist into your compliance blueprint and team up with doola’s expert services to stay compliant, confident, and always one step ahead.

How doola Keeps You Compliant Without the Stress

Founders shouldn’t have to memorize tax codes or decode deadlines; running a US business is hard enough. That’s where doola steps in, not just as a platform, but as your compliance partner.

From a real-time dashboard to a team of tax experts who live and breathe filings, doola keeps your entity in good standing and out of trouble.

No stress, no paper trails, and definitely no surprise IRS letters.

Tax Filing Service	What doola Does for You
1. Form 1120 (C Corps)	Prepares and files your corporate federal return so you avoid steep late fees, IRS scrutiny, and interest charges.
2. Form 1120-S (S Corps)	Ensures accurate reporting of your S Corp’s income and dividends, keeping you in the clear with shareholders and the IRS.
3. Form 1065 (Partnerships)	Handles the entire partnership return and delivers K-1s on time so your partners can file without delay or penalties.
4. Form 5472 + 1120 (Foreign-owned SMLLCs)	Navigates the complex dual-filing requirement and submits it accurately, saving you from the $25,000+ fine trap.
5. 1099 Filings (Contractors)	Tracks contractor payments, generates 1099s, and e-files them in bulk, keeping you IRS-compliant and penalty-free.
6. Quarterly Estimated Tax Planning	Calculates what you owe ahead of time and reminds you before each quarter, no sudden surprises or interest charges.
7. Extension Filing Support	Files your federal and state extension requests on time, so you get peace of mind and extra breathing room, legally.
8. Delaware + State Franchise Reports	Monitors filing deadlines, completes your state reports, and preserves your good standing, no risk of business suspension.

And when you let doola handle your tax filings, you’re not just outsourcing paperwork, you’re protecting your business from risks that can snowball fast.

So, let doola handle the compliance while you handle the vision.

Book a demo and keep your business in good standing, all year round.

FAQs

How do I know if I need to file Form 5472 as an SMLLC?

If your LLC has one member and that member is a non-US person, yes, you must file Form 5472 + a pro forma 1120 even if there’s no revenue.

Does doola file Form 1099 for contractors?

Yes, doola helps you file Form 1099-NEC and MISC for eligible contractors.

What if I miss the quarterly estimated tax payment deadline?

The IRS may charge underpayment penalties and interest. doola can help estimate and schedule future payments to stay on track.

Can I get an extension if I can’t file my business tax return on time?

Yes. doola can file Form 7004 for extensions for 1065, 1120-S, or 1120 returns. Extensions give you time to file, not pay, so be sure to submit any taxes owed on time.

Does doola help with franchise tax filings in Texas or California?

Yes, doola supports state franchise filings for major states like TX and CA as part of add-on services.