ComplianceCalendar

Every filing the entity owes: obligation, form, jurisdiction and agency, the period covered, the due date, the owner, the status, and the date penalties start. Two views: upcoming puts open filings soonest first, so past-due ones sit at the top and filed ones go last, and month groups every filing under the month its governing date falls in.

Filing calendar                         Northwind Ltd · as of 18 Oct 2026
1 past due · 1 due soon · 1 without an owner
─ Open ───────────────────────────────────────────────────── 5 filings
15 Oct   Payroll tax deposit                                  [Late]
3 days   Federal · IRS · September 2026 · A. Whitfield   Penalties from 16 Oct 2026
past due

Status is supplied, not derived. upcoming | due-soon | filed | late | extended. Whether a return is "due soon" depends on business days, holidays and the team's own lead time, and the consumer knows those; the component does not. It does compute the day count from asOf, by calendar date, so a clock time never makes a return late.

An extension moves the filing date, and only that. The row then shows the extended date, the original date beneath it, and, when the consumer supplies a separate paymentDueDate, the payment date too, because an extension to file isn't always an extension to pay.

Refuses to render: a penalty date nobody stated as "no penalty". A null penalty date prints "Penalty date not stated". A null owner prints "Unassigned" in the warning tone and is counted in the header. It's an action, not a blank.

Edge cases: no obligations at all says so and asks whether the registrations behind it are complete, because an empty calendar is a claim. A filing with no form name shows the obligation alone. A filed row shows the filing date and the agency's confirmation number.

Accessibility: each group is a labeled section holding an ordered list. Status is an icon plus a word. The past-due day count carries weight as well as color, so it reads in grayscale.