Plan Your US Company Filing Calendar
Pick your entity, state and formation date. You'll get the next 24 months of state, IRS and registered agent dates, each with its official source, and a calendar file to keep them in view.
Rules checked September 2026. Delaware and Wyoming only, for now.
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Your next 24 months, dated
Every date comes from a published rule, linked beside it. Amounts are the state's minimums or flat fees; your own figure can be higher.
- Apr 152027 Thu
Form 5472 + pro forma Form 1120
IRS filingFor the tax year ending Dec 31, 2026 (the first year starts at formation). Faxed or mailed to the IRS, not e-filed. Form 7004 can extend the time to file, generally by 6 months. The penalty for not filing is $25,000.
First timeConfirm with your tax professionalWhether it applies, and your tax year, depend on your facts.
- Jun 12027 Tue
Delaware annual LLC tax
$400 flatCovers the previous calendar year. No annual report, and the tax isn't prorated, so a first year of a few weeks still owes it. Paying late costs a $200 penalty plus 1.5% interest a month.
First time - Oct 152027 Fri
Registered agent renewal
Keep it activeDelaware requires a registered agent at all times. Every Registate formation package includes one, renewing with the package each year. Shown on your formation anniversary; your package's renewal date is the one that counts.
- Apr 152028 Sat
Form 5472 + pro forma Form 1120
IRS filingFor the tax year ending Dec 31, 2027. Faxed or mailed to the IRS, not e-filed. Form 7004 can extend the time to file, generally by 6 months. The penalty for not filing is $25,000.
Confirm with your tax professionalWeekend dateWhether it applies, and your tax year, depend on your facts. Falls on a Saturday. The IRS lets you file on the next business day.
- Jun 12028 Thu
Delaware annual LLC tax
$400 flatCovers the previous calendar year. No annual report, and the tax isn't prorated. Paying late costs a $200 penalty plus 1.5% interest a month.
- BOI report: nothing to file. FinCEN's August 2026 final rule exempts companies formed in the US, including those with non-US owners (FinCEN). See who files BOI reports.
- Weekends and holidays. We flag dates that fall on a weekend. We don't calculate public holidays, which can also move an IRS date to the next business day.
How the dates are worked out
The rules behind every date, with the official page each one comes from. Rules checked September 2026.
- Delaware LLC
- $400 annual tax by June 1, for the previous calendar year. First due the June after formation. No annual report.
- Delaware LLC tax instructions
- Delaware C-Corp
- Annual franchise tax report and franchise tax by March 1, from the year after formation.
- Delaware franchise tax
- Wyoming LLC or C-Corp
- Annual report and license tax ($60 minimum) by the 1st of the formation month, from the year after formation. Opens 120 days early.
- Wyoming business FAQ
- Foreign-owned single-member LLC
- Form 5472 with a pro forma Form 1120, due the 15th day of the 4th month after the tax year ends (April 15 for a calendar year).
- IRS Form 5472 instructions
- C-Corp
- Form 1120, due the 15th day of the 4th month after the tax year ends; the 3rd month for a tax year ending June 30.
- IRS Form 1120 instructions
- Registered agent
- Required at all times in both states. Shown on your formation anniversary as a renewal reminder.
- DE § 18-104, § 132, WY agent FAQ
Assumptions
- The formation date is the date the state filed your company. The calendar starts today, or on the formation date if that's later, and runs 24 months.
- The first state filing falls in the year after formation, as the Delaware and Wyoming guides describe.
- A federal tax year ends on the last day of the month you choose. A foreign-owned single-member LLC uses its owner's US tax year, or the calendar year if the owner has none.
- The first federal return covers a short year from formation to the end of the first tax year.
- An LLC without a single non-US owner gets no dated federal item, because its return depends on its owners and classification.
- Amounts are the state's flat fee or minimum. Delaware franchise tax and Wyoming license tax can be higher.
- Extensions (Form 7004), Delaware's franchise tax instalments, payroll, sales tax and other states where you do business aren't dated.
- Weekends are flagged; public holidays aren't calculated.
- The registered agent date is your formation anniversary. Your package's renewal date is the one that counts.
This is a planning aid, not tax or legal advice. States and the IRS can change their rules, so check the linked pages before you file, and have a qualified tax professional confirm the federal items. Processing times vary; the state and the IRS set them.
Read more on each deadline
The guides behind this calendar go into the amounts, the late rules and the records to keep.
- Delaware annual obligationsLLC tax, corporate franchise tax and what late costs.
- Wyoming annual reportThe anniversary-month rule, license tax and dissolution timeline.
- Form 5472 and pro forma 1120What a foreign-owned single-member LLC files with the IRS.
- Foreign-owned LLC taxesThe questions that decide which federal returns apply.
- BOI reportingWhy US-formed companies no longer file with FinCEN.
- Compliance supportWhat Registate can take on, and what stays with you.
Calendar FAQs
How the dates are set, and what the calendar leaves to you and your tax professional.
It applies each published rule to your formation date and tax year. A Delaware LLC pays $400 by June 1 each year after the year it was formed, a Delaware corporation files by March 1, a Wyoming company files by the 1st of its formation month, and federal returns are due the 15th day of the 4th month after the tax year ends.
Wyoming's report is due on the first day of your anniversary month, starting the year after formation. A company formed on March 18 files by March 1 next year. You can file up to 120 days early.
It flags dates that fall on a Saturday or Sunday. The IRS lets you file on the next business day when a due date falls on a weekend or legal holiday, but we don't calculate holidays, and the states' pages don't say whether their dates move. Filing before the date avoids the question.
No. It's a planning calendar built from published state and IRS rules. Whether a federal form applies, your tax year and your exact amounts depend on your facts, so confirm them with a qualified tax professional. Registate doesn't prepare tax returns.
Not for a company formed in the US. FinCEN's August 2026 final rule exempts US-formed companies, including LLCs owned by non-US people, so there's no BOI date on this calendar.
They're the two states whose annual rules we've checked on official sources for this tool. We'll add others only once their rules are verified the same way.