GUIDE
Small business compliance calendar: the dates that apply to you, and a yearly template
A small business compliance calendar is a month-by-month list of every filing, payment, posting and renewal your business owes in the coming year, with the rule behind each date so you can check it. For a United States business the federal rows are fixed and listed below with the agency's own wording; the state rows (annual report, sales tax, licenses) you add from your state's pages. The quickest way to build yours: answer the four questions in the next section to find out which rows apply to you, copy the yearly template, delete the rows that do not, and add your state dates. One thing older calendars still list and you can take off: the beneficial ownership (BOI) report, which U.S. companies no longer file (see the questions at the end).
Which rows apply to you: four questions
Most of a compliance calendar depends on four facts about the business. Decide them first, then the template nearly fills itself.
- Entity type. Sole proprietor or single-member LLC: the business income goes on your Form 1040, due April 15. Partnership or multi-member LLC: Form 1065 by March 15. S corporation: Form 1120-S by March 15. C corporation: Form 1120 by April 15, with its own estimated tax dates (IRS Publication 509, Tax Calendars).
- Do you expect to owe $1,000 or more in tax (individuals, including sole proprietors, partners and S corporation shareholders) or $500 or more (corporations)? If so, the quarterly estimated tax rows apply (IRS, Estimated taxes).
- Do you have employees? If yes, the payroll rows apply: Form 941 each quarter, Form 940 and Forms W-2 in January, and your deposit schedule (IRS, Employment tax due dates). If you paid any non-employee $2,000 or more during the year (the threshold rose from $600 for tax years beginning after 2025; IRS Instructions for Forms 1099-MISC and 1099-NEC), Form 1099-NEC is due January 31 whether or not you have employees.
- How many employees, at the most, during the year? More than 10 brings OSHA's injury and illness log and the posted annual summary, unless your industry is exempt (OSHA, Recordkeeping). 20 or more in a listed industry, or 250 or more anywhere, adds an electronic submission (29 CFR 1904.41). 50 or more full-time or full-time-equivalent employees makes you an applicable large employer with Forms 1094-C and 1095-C (IRS, Information reporting by ALEs).
The federal dates and the rule behind each
Each row gives the rule as the agency states it and the date it produces for a calendar-year business. The IRS moves a date that falls on a Saturday, Sunday or legal holiday to the next business day (Publication 509 gives the 2025 W-2 copies as due "by February 2, 2026", because January 31 was a Saturday). The PDF calendars in each year's Publication 509 already include that adjustment, so take next year's exact dates from the 2027 edition when it is published, usually in December.
| What | Who | The rule, as the agency states it | Date (calendar year) |
|---|---|---|---|
| Form 1099-NEC to contractors and the IRS | Anyone who paid a non-employee $2,000 or more | "Must be filed with the IRS and provided to recipients by Jan. 31" (IRS) | Jan 31 |
| Forms W-2 to employees, W-2 and W-3 to the SSA | Employers | "Forms W-2 are required to be provided to employees by Jan. 31" (IRS) | Jan 31 |
| Form 940, federal unemployment tax | Employers | Filed annually, due Jan. 31; ten extra days if all FUTA tax was deposited on time (IRS) | Jan 31 |
| Form 941, quarterly payroll return | Employers | "By the last day of the month that follows the end of the quarter"; ten extra days if the tax was deposited on time (IRS) | Apr 30, Jul 31, Oct 31, and Jan 31 for Q4 |
| Payroll tax deposits | Employers | Monthly depositors: "by the 15th day of the following month". Semi-weekly depositors: Wednesday to Friday paydays by the following Wednesday, Saturday to Tuesday paydays by the following Friday (IRS) | Recurring; the IRS sets your schedule from a lookback period |
| OSHA Form 300A posted in the workplace | More than 10 employees, non-exempt industries | "Post the summary no later than February 1 of the year following the year covered by the records and keep the posting in place until April 30"; a company executive certifies it (29 CFR 1904.32) | Feb 1 to Apr 30 |
| OSHA electronic submission (ITA) | 20 to 249 employees in an appendix A industry, or 250 or more | Submitted "once per year to OSHA from January 2 – March 2" (OSHA); part-time, seasonal and temporary workers each count as one employee (29 CFR 1904.41) | Mar 2 |
| Form 1065, partnership return, with Schedules K-1 | Partnerships and multi-member LLCs taxed as partnerships | "Due on the 15th day of the 3rd month after the end of the partnership's tax year"; Form 7004 gives a six-month extension (Pub. 509) | Mar 15 |
| Form 1120-S, S corporation return, with Schedules K-1 | S corporations | "Due on the 15th day of the 3rd month after the end of the corporation's tax year"; Form 7004 gives a six-month extension (Pub. 509) | Mar 15 |
| Form 1040 with Schedule C | Sole proprietors and single-member LLCs | "Due on the 15th day of the 4th month after the end of your tax year"; Form 4868 gives a six-month extension (Pub. 509) | Apr 15 |
| Form 1120, C corporation return | C corporations | "Due on the 15th day of the 4th month after the end of the corporation's tax year"; Form 7004 gives a six-month extension (Pub. 509) | Apr 15 |
| Individual estimated tax, four payments | Owners expecting to owe $1,000 or more | "Due on the 15th day of the 4th, 6th, and 9th months of your tax year" and the 1st month after it ends (Pub. 509); on time if paid the next business day when the date is a weekend or holiday (IRS) | Apr 15, Jun 15, Sep 15, Jan 15 of the next year |
| Corporate estimated tax, four payments | C corporations expecting to owe $500 or more | Four instalments, listed in the corporation calendar (Pub. 509) | Apr 15, Jun 15, Sep 15, Dec 15 |
| Forms 1095-C to employees, 1094-C and 1095-C to the IRS | Applicable large employers (50 or more full-time or equivalent) | Furnish "by January 31 of the calendar year following the calendar year for which the information relates"; file "no later than February 28 (March 31 if filed electronically)" (IRS) | Jan 31 furnish; Feb 28 or Mar 31 file |
| Form 1099-MISC and other information returns | Payers of rent, prizes, other reportable amounts | Recipient copies by Jan. 31; filed "by the last day of February, or by March 31 if filed electronically" (IRS) | Jan 31; Feb 28 or Mar 31 |
Every employer, whatever its size, must also report a work-related death to OSHA within 8 hours and an in-patient hospitalization, amputation or loss of an eye within 24 hours (OSHA). That is an event, not a date, but it belongs on the same sheet so it is not forgotten.
The yearly template (copy it)
Select the table and paste it into a spreadsheet or document. Rows marked "state" are placeholders for you to fill from your state's revenue department and Secretary of State pages; dates in those rows are deliberately blank. Delete the rows the four questions ruled out. The reminder column follows the rule in the next section.
| Month | Obligation | Applies if | Due | Reminders | Owner | Done / proof |
|---|---|---|---|---|---|---|
| January | Q4 estimated tax (individual) | Owe $1,000+ | Jan 15 | Dec 16, Jan 1, Jan 8, Jan 14 | ||
| January | Forms 1099-NEC, W-2, W-3, 940, Q4 941 | Paid contractors / employees | Jan 31 | Jan 1, Jan 17, Jan 24, Jan 30 | ||
| January | Form 1095-C to employees | 50+ FTE | Jan 31 | Jan 1, Jan 17, Jan 24, Jan 30 | ||
| January | State: Q4 sales tax return, state unemployment (SUI) return | Your state's rule | ||||
| February | Post OSHA Form 300A (stays up to Apr 30) | More than 10 employees, non-exempt | Feb 1 | Jan 2, Jan 18, Jan 25, Jan 31 | ||
| February | Paper 1099-MISC, 1094-C/1095-C to IRS | Paper filers | Feb 28 | Jan 29, Feb 14, Feb 21, Feb 27 | ||
| March | OSHA electronic 300A submission | 20–249 in listed industry, or 250+ | Mar 2 | Jan 31, Feb 16, Feb 23, Mar 1 | ||
| March | Form 1065 or 1120-S with K-1s (or Form 7004 extension) | Partnership / S corp | Mar 15 | Feb 13, Mar 1, Mar 8, Mar 14 | ||
| March | E-filed 1099-MISC, 1094-C/1095-C | E-filers | Mar 31 | Mar 1, Mar 17, Mar 24, Mar 30 | ||
| April | Form 1040 + Schedule C, or Form 1120; Q1 estimated tax | Sole prop / C corp; owe $1,000+ or $500+ | Apr 15 | Mar 16, Apr 1, Apr 8, Apr 14 | ||
| April | Q1 Form 941; Q1 state sales tax | Employers; your state | Apr 30 | Mar 31, Apr 16, Apr 23, Apr 29 | ||
| April | Take down 300A posting | Posted it in Feb | Apr 30 | |||
| May | State: annual report / franchise tax (many states fall here; e.g. Texas franchise tax May 15) | Your state's rule | ||||
| June | Q2 estimated tax (individual and corporate) | Owe $1,000+ / $500+ | Jun 15 | May 16, Jun 1, Jun 8, Jun 14 | ||
| July | Q2 Form 941; Q2 state sales tax | Employers; your state | Jul 31 | Jul 1, Jul 17, Jul 24, Jul 30 | ||
| August | Business license and permit renewals (check each printed expiry) | Any licensed activity | Your dates | Window opens, then 30, 7 days | ||
| September | Q3 estimated tax (individual and corporate); extended 1065 / 1120-S | Owe $1,000+ / $500+; extended filers | Sep 15 | Aug 16, Sep 1, Sep 8, Sep 14 | ||
| October | Extended Form 1040 / 1120 | Extended filers | Oct 15 | Sep 15, Oct 1, Oct 8, Oct 14 | ||
| October | Q3 Form 941; Q3 state sales tax | Employers; your state | Oct 31 | Oct 1, Oct 17, Oct 24, Oct 30 | ||
| November | Insurance renewals; review next year's calendar when Pub. 509 is published | Everyone | Policy dates | 30, 14, 7, 1 days | ||
| December | Q4 corporate estimated tax; year-end OSHA 300 log review | C corps; more than 10 employees | Dec 15; Dec 31 | Nov 15, Dec 1, Dec 8, Dec 14 |
Print it with the browser's print command: the header and footer are hidden on paper. The reminder dates in the template follow the 30, 14, 7 and 1 day rule below, counted back from the rule date, and are not adjusted for weekends.
How far ahead to set each reminder
A single reminder on the day is too late for anything that needs a document, a login or a payment. Use four, counted back from the due date: 30 days (gather the figures, find the portal login), 14 days (prepare or hand to your accountant), 7 days (file or pay if ready), 1 day (confirm it went through and store the confirmation). For a renewal whose window opens earlier than 30 days out, the business license renewal tracker page explains why the first reminder should land the day the window opens.
What goes in the state rows
Federal dates are the same everywhere; state dates are not, which is why the template leaves them blank rather than guessing. The rows most small businesses need are the annual report or statement of information, a franchise or privilege tax, sales tax returns on a monthly, quarterly or annual cycle set by the state, the state unemployment insurance return, workers' compensation renewal, and business license renewals. Verified examples with the agencies' own pages, including Delaware's March 1 franchise tax, Texas's May 15 report, Oregon's anniversary-date renewal and California's six-month statement window, are on the renewal tracker page. For which licenses your business must hold at all, start with your Secretary of State and the SBA's licenses and permits guide.
Where Obligio fits
Obligio is a compliance tracker for iPhone and Android that holds the same rows as the template, each with its due date, category and the same four reminders (30, 14, 7 and 1 days before, at 9 am local time, with notifications enabled), and shows what is current, upcoming and overdue in a dashboard and calendar (features). The Free plan tracks three obligations, enough for a sole proprietor's estimated tax, state sales tax and one license. Plus adds unlimited obligations, recurring ones that roll forward when you mark them complete (monthly, quarterly or annual, which fits the 941 and estimated tax rows), and attached documents so the filed return sits with its deadline (Free and Plus). It does not tell you which rows apply to your business, file anything, or give tax advice; the questions and template above do the deciding, and they work without it.
When this page does not apply
- If your business has a fiscal year that is not the calendar year, the return and estimated tax dates shift with it; Publication 509 gives the month-based rules.
- If you are outside the United States, the federal rows do not apply. Australian businesses have the ATO's key dates for employers; the template still works with those dates in it.
- If you have already missed a date, go to the agency's own page for penalties and late filing rather than this calendar.
- Anything that turns on your entity election, your industry's exemption status under OSHA appendix A, or a notice an agency sent you is a question for a CPA, an enrolled agent or an attorney. This page is organizational guidance, not tax or legal advice.
Questions
Do I still need to file a beneficial ownership (BOI) report?
Not if your company was formed in the United States. FinCEN's interim final rule of March 26, 2025 exempted domestic reporting companies, and a final rule issued August 11, 2026 and effective August 14, 2026 made the exemption permanent (FinCEN, Beneficial Ownership Information). Older compliance calendars still list it; take it off yours.
What if a deadline falls on a weekend or holiday?
For federal tax deadlines the IRS says the action is on time if done by the next day that is not a Saturday, Sunday or legal holiday (Pub. 509). Its PDF calendars already reflect that: the 2026 edition gives the W-2 copies for 2025 as due February 2, 2026. Copy next year's dates from the 2027 edition when it is published.
Which OSHA dates apply to a small business?
With more than 10 employees in a non-exempt industry, you keep the 300 log and post the Form 300A summary from February 1 to April 30 (29 CFR 1904.32). Electronic submission by March 2 applies only to establishments with 20 to 249 employees in an appendix A industry, or 250 or more employees (29 CFR 1904.41). Every employer must report a death within 8 hours and a hospitalization, amputation or eye loss within 24 hours (OSHA).
Where do state deadlines go?
As rows under the month they fall in. The usual ones are the annual report, franchise tax, sales tax returns, the state unemployment return and license renewals; the renewal tracker page has verified examples and the columns to record for each.
Sources
- IRS, Publication 509 (2026), Tax Calendars
- IRS, Employment tax due dates (page reviewed by the IRS 21 April 2026)
- IRS, Estimated taxes
- IRS, Information reporting by applicable large employers
- OSHA, Recordkeeping requirements
- OSHA, 29 CFR 1904.32, Annual summary
- OSHA, 29 CFR 1904.41, Electronic submission
- FinCEN, Beneficial Ownership Information
- U.S. Small Business Administration, Apply for licenses and permits
- Australian Taxation Office, Key dates for employers in 2026
All sources were read on October 28, 2026. Agencies change dates; confirm on the linked page before relying on one.
If you would rather keep the calendar and its reminders on your phone, Obligio is free for your first three obligations: download on the App Store or get it on Google Play. Questions about the app go to support.