Seattle's 2026 B&O Tax Overhaul: The $2 Million Shield and the $4,000 License Line
Seattle, Washington's 2026 B&O tax starts at $2 million, but $0 returns are still due; out-of-city sellers at or below $4,000 need no license.
#tax-deadlines
Tax Deadlines
Important tax filing deadlines and compliance dates to remember
Bahrain's 15% Minimum Tax Is Live: Your DMTT Compliance Guide for 2026
Bahrain's 15% DMTT now binds MNE groups over EUR 750M: US-parented groups with a Bahrain entity must register or risk BHD 100,000 fines and evasion charges.
Form 941 vs. 944 vs. 940: Which Employment Tax Return to File, When It's Due, and How to Fix Mistakes
Most US employers file Form 941 quarterly plus Form 940 once a year; Form 944 is annual only if the IRS notifies you in writing. Fix errors with Form 941-X.
Honduras' 2026 Tax Amnesty and RIT Extension: What Small Businesses Should Know
Honduras waives penalties on tax arrears through 2025 if paid by October 12, 2026 — and extends RIT duty-free imports five years for exporters.
The LLC Annual Report Deadline Every State Hides Differently: A 50-State Compliance Calendar for 2026
States set LLC annual reports on a fixed date, your anniversary month, or a two-year cycle — miss one and Florida alone adds a $400 late fee before dissolution.
The Section 444 Election: How Seasonal S Corporations and Partnerships End Their Tax Year in the Slow Season
Section 444 lets an S corp or partnership elect a Sept 30, Oct 31 or Nov 30 year end with Form 8716 — in exchange for a Form 8752 deposit due every May 15.
The October 15 Countdown: An Extended Filer's 2026 Guide to Penalties, Safe Harbors, and Last-Chance SEP-IRA Funding
File by October 15 and the IRS failure-to-file penalty — 5% a month, ten times the failure-to-pay rate — stops; it is also the last day to fund a 2025 SEP-IRA.
Investment Club Taxes: Form 1065, K-1s, and Unit-Value Accounting Explained
A US investment club is a partnership from the first deposit — Form 1065 is due March 15 every year, and filing late costs $255 per partner per month.
IRS Free File Survived While Direct File Didn't: Your 2026 Guide to Filing Free
IRS Free File is open to AGI of $89,000 or less for 2026, and Direct File is gone. Start at IRS.gov or your free return quietly becomes a paid one.
FUTA Credit Reduction States: Why Your Federal Unemployment Tax Bill Is Higher (and How to Report It on Schedule A)
California employers owe 1.8% FUTA for 2025 — $126 per employee instead of $42. Report the credit reduction on Schedule A of Form 940, due with the Q4 deposit.
UAE Small Business Relief Ends After 2026: Your Company's Final Election, the Loss-Year Trap, and the 9% Math Ahead
UAE Small Business Relief ends for tax periods after December 31, 2026 — elect it on your final return, but skip it in a loss year to keep the carryforward.
Form 5500 Filing for Small Business Retirement Plans: Who Must File, the 100-Participant Audit Tripwire, and Penalty Relief for Late Filers
Form 5500 is due July 31 for calendar-year plans; IRS late penalties run $250 a day up to $150,000, but DFVCP caps small-plan relief at $1,500.