January 31 – IRS Form 1099’s to contractors and IRS Form 1096 with Form A to the IRS.

January 31 – IRS Form 3921 to all employees who have exercised ISOs in the previous year.

February 28 – IRS Form 1096 with Form 3921 Copy A to IRS for employees who have exercised options in the previous year.

February 28 – San Francisco gross receipts and payroll expense.

• All San Francisco clients are required to file a San Francisco annual business tax return which includes gross receipts, tax, payroll expense tax, and administrative office tax, for the previous tax year if you are:
• A business with more than $300k in San Francisco payroll expense; or
• A business with more than $1,120,000 in San Francisco gross receipts.

March 1 – Delaware franchise tax return due for all corporations. Minimum due is $400 based on use of the authorized shares method and assumed par value method.

March 15 – Partnerships tax return (Form 1065) and S corporations (Form 1120-S) or extensions by this date.

April 1 – 571-l business property statements. You will need to file, if:

• The county assessor’s office has sent you a notice to complete the 571-l – or –
• You have taxable business property worth more than the county threshold.
• San Francisco County 571-l – $100,000 threshold.
• San Mateo County 571-l – $100,000 threshold.
• Alameda County 571-l – $100,000 threshold.
• Santa Clara County 571-l – $10,000 threshold.
• Los Angeles County 571-l – $100,000 threshold.

April 15 – C corporations must file their tax return (Form 1120) or extension by this date.

April 15 – Estimated California franchise tax payment of $800 is due for all corporations.

April 15 – Corporations and individuals who have foreign bank and financials accounts (FBAR).

May 31 – San Francisco business registration renewal.

June 1 – Delaware franchise tax return due date for all LLCs.

September 1– Delaware quarterly estimated franchise tax.

September 15 – Deadline for filing partnerships tax return (Form 1065) and S corporations (Form 1120s) that filed extensions by March 15.

October 15 – Deadline for filing corporate tax returns that filed extensions by April 15.

December 1 – Delaware quarterly estimated franchise tax.