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Created by tax, bookkeeping, mortgage, and business professionals who work with self-employed individuals every day. Hive Tax Book was built to help business owners stay organized, understand tax strategies, track important financial decisions, and access educational resources designed specifically for the self-employed.
Compliance Calendar — Hive Tax Book
Self-Employed & LLC/S-Corp Important Dates
A practical deadline guide for LLCs, S-Corps, sole proprietors, landlords, and small business owners — covering federal, state, payroll, sales tax, and franchise tax obligations.
Important: Exact due dates can shift when they fall on weekends or federal holidays. Always verify the current year's official filing calendar with the IRS and your state agency before filing.
Federal Tax
Federal Return & Payment Deadlines
| Form | Due Date |
|---|---|
Form 1040 Individual | April 15 |
Form 1120-S S-Corp | March 15 |
Form 1065 Partnership | March 15 |
Form 1120 C-Corp | April 15 |
Form 941 Payroll | Q1: Apr 30 · Q2: Jul 31 · Q3: Oct 31 · Q4: Jan 31 |
Form 940 Payroll | January 31 |
W-2 / W-3 Payroll | January 31 |
1099-NEC Payroll | January 31 |
Form 720 Excise | Q1: Apr 30 · Q2: Jul 31 · Q3: Oct 31 · Q4: Jan 31 |
Form 1040-ES Estimated | Q1: Apr 15 · Q2: Jun 15 · Q3: Sep 15 · Q4: Jan 15 |
Estimated Tax Payments — Form 1040-ES
S-Corp Compliance Reminders
Reasonable Salary Review
Quarterly — March, June, September, December
Accountable Plan Reimbursements
Monthly or quarterly — before December 31
Shareholder Loan Documentation
Monthly — updated before year-end
Quick Reference
Month-by-Month Critical Dates Summary
Click any month to expand its deadlines. This summary covers the most common obligations — individual situations may vary.
January of Following Year (same as January above)
Hive Tax Book
Stay Ahead of Business Compliance Deadlines
Hive Tax Book helps self-employed professionals and small business owners understand the deadlines, documents, and compliance steps that keep their business organized throughout the year.
State Compliance
Texas Business Deadlines
Franchise Tax Report
Applies to most Texas LLCs, corporations, and entities. Filed with Texas Comptroller.
Public Information Report
Filed alongside Franchise Tax Report with the Texas Comptroller.
Sales Tax — Monthly
Filed with Texas Comptroller. Frequency determined by sales volume.
Sales Tax — Quarterly
For lower-volume filers.
Sales Tax — Annual
For eligible low-volume filers.
Texas Unemployment Tax (TWC)
Filed with the Texas Workforce Commission.
Property Tax Rendition
Filed with local county appraisal district. Often overlooked by home-based and small businesses.
Texas Property Tax Rendition: Most home-based businesses, contractors, retailers, and professional service firms overlook this filing. Business personal property (equipment, inventory, computers, furniture) must be reported to the local county appraisal district by April 15.
State Compliance
California Business Deadlines
$800 Annual LLC Franchise Tax
Paid to California Franchise Tax Board. Applies to virtually all California LLCs.
California LLC Fee (estimated)
Estimated fee for LLCs with California gross receipts over threshold amounts.
California Form 100S — S-Corp Return
Filed with California Franchise Tax Board.
California Form 565 — Partnership Return
Multi-member LLCs taxed as partnerships.
California $800 Annual Franchise Tax: This applies to virtually all California LLCs regardless of income or activity. It is due the 15th day of the 4th month after formation, then annually. Missing this can trigger late fees and penalties from the FTB.
State Compliance
Florida Business Deadlines
Florida Annual Report
Filed with Florida Division of Corporations. Late fees apply after May 1 and can be significant.
Florida Reemployment Tax
Unemployment equivalent. Filed with Florida Department of Revenue.
Florida Sales Tax
Filed with Florida Department of Revenue. Generally monthly for most businesses.
Florida Annual Report — May 1 Deadline: Late fees after May 1 are significant and Florida entities that fail to file may be administratively dissolved. This is not the same as a tax return — it is filed with the Division of Corporations.
Multi-State
Sales Tax Filing Deadlines
There is no single national sales tax deadline. Every state sets its own sales tax filing frequency and due date. Common filing frequencies include monthly (usually due the following month), quarterly (usually due after the quarter ends), and annual (often due in January).
States to Monitor for Sales Tax Nexus
Businesses may have sales tax filing requirements based on physical presence, economic nexus thresholds, marketplace activity, or voluntary state registration. Review nexus obligations in each state where you sell products or services.
International Compliance
Foreign-Owned LLC / Form 5472 Deadlines
Single-Member Foreign-Owned LLC
Multi-Member Foreign-Owned LLC
Form 5472 Penalty Warning
Foreign-owned U.S. disregarded entities commonly miss this filing. Penalties for late, missing, or incomplete Form 5472 filings can be $25,000 or more per violation. Additional international reporting may apply depending on ownership structure, transactions, and tax classification.
Hive Activity
Hive Tax Book
Stay Ahead of Business Compliance Deadlines
Hive Tax Book helps self-employed professionals and small business owners understand the deadlines, documents, and compliance steps that keep their business organized throughout the year.
Related Resources
Frequently Asked Questions
When is the Form 1040 due for self-employed individuals?
Form 1040 is generally due April 15. Self-employed individuals can file Form 4868 to extend the filing deadline to October 15. Note that an extension of time to file is not an extension of time to pay — any taxes owed should be estimated and paid by April 15.
When are S-Corporation tax returns due?
Form 1120-S is due March 15 for calendar-year S-Corporations. An extension using Form 7004 can extend the filing deadline to September 15. Schedule K-1s should be distributed to shareholders by the original filing deadline.
What is the Texas Franchise Tax and when is it due?
The Texas Franchise Tax is an annual business tax required for most LLCs, corporations, and legal entities doing business in Texas. The Franchise Tax Report and Public Information Report are both generally due May 15 and are filed with the Texas Comptroller of Public Accounts.
What is the Florida Annual Report and when is it due?
The Florida Annual Report is a filing required by the Florida Division of Corporations to maintain an active entity status. It is due May 1. Late fees apply after May 1 and can be significant. This is separate from any state tax filings.
When are quarterly estimated tax payments due?
Self-employed individuals generally make estimated tax payments four times per year: Q1 — April 15, Q2 — June 15, Q3 — September 15, Q4 — January 15 of the following year. Underpayment can result in penalties.
When is Form 5472 due for foreign-owned single-member LLCs?
Foreign-owned U.S. single-member LLCs must file a Pro Forma Form 1120 and Form 5472 by April 15. An extension to October 15 may be available using Form 7004. Missing or incomplete Form 5472 filings can result in significant penalties.
What is the Texas Property Tax Rendition?
Texas business owners with tangible business personal property (equipment, inventory, furniture) must file a Property Tax Rendition with their county appraisal district by April 15 (extended to May 15 upon request). This is commonly overlooked by small business owners, home-based businesses, and contractors.
This page is for educational purposes only and does not constitute tax or legal advice. Deadline dates may shift due to weekends, holidays, or legislative changes. Always verify current deadlines directly with the IRS, your state tax agency, and a qualified tax professional.