#tax-deadlines
Important tax filing deadlines and compliance dates to remember
Nonprofits with gross receipts of $50,000 or less file Form 990-N; those under $200,000 receipts and $500,000 assets file 990-EZ; everyone else files the full 990. This guide covers thresholds, deadlines, late penalties up to $120 per day, and the three-year automatic revocation rule that quietly strips exempt status.
A Solo 401(k) crosses into mandatory Form 5500-EZ filing once combined plan assets exceed $250,000 on the last day of the plan year. Late filings cost $250 per day up to $150,000 annually, but Rev. Proc. 2015-32 caps catch-up filings at $1,500 per plan if no penalty notice has been issued.
A 2026 walkthrough of every small business tax obligation—federal income, self-employment, payroll, sales, and excise—with the full filing calendar, quarterly estimated tax safe harbors, OBBBA-era changes (permanent QBI, $1.21M Section 179, restored 100% bonus depreciation), and the recordkeeping habits that prevent penalties.
A six-week framework for small business owners to catch up unreconciled books, assemble a standardized year-end financial package, and hand off cleanly to an accountant—anchored by the 2026 federal filing deadlines.
A Section 83(b) election lets founders and early employees pay ordinary income tax on the grant-date value of restricted stock instead of on each vesting tranche, shifting future appreciation into long-term capital gains. The 30-day filing window is absolute and starts on the actual transfer date.
A practical week-by-week, quarter-by-quarter, and year-end tax preparation checklist for small business owners — covering 2026 IRS deadlines, estimated tax payments, deductions, 1099 filing, and the bookkeeping habits that turn April from a sprint into a routine handoff.
Form 1120-W was retired after 2022, but C corporations expecting to owe more than $500 in federal tax must still make quarterly estimated payments. This guide covers the 2026 due dates, the 21% rate calculation, the two safe harbors, the $1 million large-corporation trap, the annualized income installment method, and the EFTPS-only payment requirement.
Form 1120-S is the annual federal return every active S corporation must file, with a 2026 deadline of March 16. This guide covers who must file, the schedules involved, the five mistakes that cost owners the most, and a month-by-month filing workflow.
A four-member LLC that files Form 1065 six months late owes about $6,240 in federal penalties before any state assessment. This 2026 guide details every federal and state penalty an LLC can face for non-filing, the cascade of secondary consequences, and the step-by-step path back to good standing — including how First-Time Abate can wipe out the entire federal penalty in a single phone call.
A 2026 calendar of LLC tax deadlines by IRS classification — single-member LLCs file Schedule C on April 15, multi-member partnerships and S-corps file Forms 1065 and 1120-S on March 16, C-corps file Form 1120 on April 15. Covers Form 7004 extensions, quarterly estimates, and the $245-per-partner late-filing penalty.
The IRS charges 5% per month for late filing (capped at 25%) plus 0.5% per month for late payment, with daily-compounding interest at 7% in Q1 2026. This guide details how each penalty is calculated and four programs — First-Time Abatement, reasonable cause, installment agreements, and Offer in Compromise — that can reduce or remove what you owe.
The IRS opens the 2026 filing season on January 26, with W-2s and most 1099s due by January 31. Filing early protects against refund fraud, speeds direct-deposit refunds within 21 days, and beats the April rush — but waiting can be smarter when K-1s or corrected brokerage 1099s are still in transit.
