FEDERAL TAX DUE DATES
S CORPORATIONS AND PARTNERSHIPS
15th day of the 3rd month after the close of your tax year.
Extended due date
15th day of the 9th month after the close of your tax year.
C CORPORATIONS AND INDIVIDUALS
15th day of 4th month (April 15th)
Extended due date
15th day of the 10th month after the close of your tax year.
FRANCHISE TAX BOARD (click link)
Due dates: businesses | FTB.ca.gov
Annual tax
Your annual tax amount is $800.
Single Member LLC’s Annual tax is due By 3/15 of the current year.
Non-Profit Taxes 5/15/2026
Extension 11/15/2026
1099 Due Dates
Form 1099-NEC is due Jan 31, 2026, to both recipients and the IRS.
Forms 1099-MISC and 1099-K are due to recipients by Jan 31, 2026, and to the IRS by Feb 28 (paper) or Mar 31 (e-file).
Businesses must issue 1099s if they pay $600 or more for services, rent, or other reportable income.
Late or missing 1099s can trigger penalties of $60–$660 per form, depending on how late they are filed.