The 50-State Business Compliance Calendar for 2026

This is the compliance calendar we use internally at File.Business. We update it whenever a state changes a deadline (it happens more than you would expect). Bookmark it. Or, if you would prefer that we track every line item on it for your specific business across all the states you operate in, the Compliance Suite does exactly that.

Federal deadlines (apply everywhere)

The states with the worst penalties (don't miss these)

Delaware

The Delaware franchise tax for LLCs is due June 1 each year, with a flat $300 fee. For Corporations, the franchise tax is due March 1, computed by either the authorized shares or assumed-par-value method (most startups use the latter to keep the bill manageable). Late filing penalty: $200 plus 1.5% monthly interest.

California

California's $800 minimum franchise tax applies to LLCs, S-Corps, and C-Corps doing business in California, due by April 15 (or the 15th day of the 4th month of the tax year). The Statement of Information is due biennially for LLCs and annually for Corps. Late penalties begin at $250.

Texas

The Texas Franchise Tax Report is due May 15 annually for entities with revenue over $2.47 million; below that threshold you still file a No Tax Due Report. Failure to file results in forfeiture of corporate privileges, after which you cannot sue or enforce contracts in Texas courts until you reinstate.

New York

The biennial Statement is due in the month of the anniversary of formation, with a fee of $9. New York City separately imposes the Unincorporated Business Tax for sole props and partnerships above thresholds.

Massachusetts

Annual Report due by the anniversary of formation. Fee: $500 for LLCs (one of the highest in the country), $125 for Corps. Late: $300 penalty.

Every state, alphabetized

For the full table of all 50 states, including annual report dates, fees, and the agency to file with, see our States page or the Resources page's state fees table.

Filings most founders forget

• Beneficial Ownership Information (BOI): Required initial report within 30 days of formation (for new entities formed in 2025+). Updates within 30 days of any change.
• Sales tax registration: When you cross the economic-nexus threshold in another state, you have a duty to register. Thresholds are typically $100,000 in sales or 200 transactions in 12 months, but they vary.
• State withholding registration: When you hire your first employee in a state, you must register for state income tax withholding (where applicable) and unemployment insurance (everywhere).
• Foreign qualification renewal: If you qualified to do business in another state, that state usually requires an annual report there too, on top of your home state.
• DBA renewal: Most DBAs are good for five years and then need to be renewed.

How to build your own calendar (if you would rather not pay us)

If you would rather track this yourself, here is the minimum viable approach.

1. Make a list of every state your business operates in. That includes formation states and foreign-qualified states.
2. For each state, look up the annual or biennial report deadline and the franchise tax deadline. Put both on a recurring calendar with a 30-day-prior reminder.
3. Add Federal tax deadlines based on your entity type. Quarterly estimated taxes apply to most pass-throughs.
4. Add any registrations that have their own renewal schedule: DBAs, foreign qualifications, sales tax accounts, professional licenses.
5. Review the calendar quarterly. States change rules. Add new states whenever you start operating in one.

The takeaway

Compliance is not difficult, but it is relentless. Every state has its own rhythm, and the penalty for forgetting is real money. Whether you track this yourself or let us do it, the important thing is to actually do it.