# The annual compliance calendar, 2026–2027

> Northwind's 2026–2027 calendar computed from rules: the federal return, estimates, 1099s, Delaware's March 1, and the dates that follow events.

Source: https://lopifi.com/learn/startup-annual-compliance-calendar
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What are a startup's tax and compliance deadlines for the year?** Northwind's 2026–2027 calendar computed from rules: the federal return, estimates, 1099s, Delaware's March 1, and the dates that follow events.

Every date in this track is a rule first and a day second. "The 15th day of the 4th month after year end" is the rule; April 15, 2027 is the day it produces for 2026. A federal date that lands on a Saturday, Sunday or DC legal holiday moves to the next business day. So a compliance calendar is built from rules, recomputed every year, never copied forward from last year's.

— [26 U.S.C. §7503](https://www.law.cornell.edu/uscode/text/26/7503), Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

- **Feb 1, 2027** — 1099-NEC for 2026 to each contractor and to the IRS (moved: January 31, 2027 is a Sunday) (Form 1099-NEC)
- **Feb 1, 2027** — 1099-MISC for 2026 to each recipient (moved: January 31, 2027 is a Sunday) (Form 1099-MISC)
- **Mar 1, 2027** — 1099-MISC for 2026 to the IRS, if filed on paper (moved: February 28, 2027 is a Sunday) (Form 1099-MISC)
- **Mar 1, 2027** — Delaware annual report, $50 fee and 2026 franchise tax (Annual Franchise Tax Report)
- **Mar 31, 2027** — 1099-MISC for 2026 to the IRS, if filed electronically (Form 1099-MISC)
- **Apr 15, 2027** — Federal estimated tax, installment 1 of 4 for 2027 (EFTPS)
- **Apr 15, 2027** — Federal income tax return for 2026, and any tax still owed (Form 1120)
- **Apr 15, 2027** — Extension of time to file the 2026 return — not to pay (Form 7004)
- **Jun 15, 2027** — Federal estimated tax, installment 2 of 4 for 2027 (EFTPS)
- **Sep 15, 2027** — Federal estimated tax, installment 3 of 4 for 2027 (EFTPS)
- **Oct 15, 2027** — Extended deadline for the 2026 return (the tax was due in April) (Form 1120)
- **Dec 15, 2027** — Federal estimated tax, installment 4 of 4 for 2027 (EFTPS)

Northwind's calendar for its 2026 filings and 2027's installments, computed from the rules. Payroll returns are the payroll track's; state returns follow each state's own schedule.

| Due | Rule | Form | Moved? |
| --- | --- | --- | --- |
| February 1, 2027 | January 31, 2027 | Form 1099-NEC | January 31, 2027 is a Sunday |
| February 1, 2027 | January 31, 2027 | Form 1099-MISC | January 31, 2027 is a Sunday |
| March 1, 2027 | February 28, 2027 | Form 1099-MISC | February 28, 2027 is a Sunday |
| March 1, 2027 | March 1, 2027 | Annual Franchise Tax Report | No |
| March 31, 2027 | March 31, 2027 | Form 1099-MISC | No |
| April 15, 2027 | April 15, 2027 | EFTPS | No |
| April 15, 2027 | April 15, 2027 | Form 1120 | No |
| April 15, 2027 | April 15, 2027 | Form 7004 | No |
| June 15, 2027 | June 15, 2027 | EFTPS | No |
| September 15, 2027 | September 15, 2027 | EFTPS | No |
| October 15, 2027 | October 15, 2027 | Form 1120 | No |
| December 15, 2027 | December 15, 2027 | EFTPS | No |

The same dates, with the rule beside each one.

**Northwind — What the rules produce this year.** 3 dates move this year: Form 1099-NEC from Jan 31, 2027 to Feb 1, 2027; Form 1099-MISC from Jan 31, 2027 to Feb 1, 2027; Form 1099-MISC from Feb 28, 2027 to Mar 1, 2027. Delaware's report is due March 1, 2027 as the statute writes it. Northwind's franchise tax is under $5,000, so it owes no Delaware installments.

## The dates that follow events, not the calendar

| When | What | Where it's taught |
| --- | --- | --- |
| Within 30 days of a restricted stock grant | 83(b) election, Form 15620 or a written statement. Northwind's founders received their stock on September 1, 2026; the deadline was October 1, 2026 | [The equity track](https://lopifi.com/md/learn/equity) |
| Before doing business in a new state | Foreign qualification, then that state's annual report | [Lesson 1](https://lopifi.com/md/learn/keeping-a-delaware-corporation-in-good-standing) |
| After crossing a state's economic threshold | Sales tax registration, by that state's deadline | [Lesson 6](https://lopifi.com/md/learn/sales-tax-nexus-after-wayfair) and [lesson 7](https://lopifi.com/md/learn/how-to-register-collect-and-file-sales-tax) |
| With every Form 1120, if 25% foreign-owned | Form 5472 | [Lesson 9](https://lopifi.com/md/learn/form-5472-and-boi-reporting) |
| Each payroll | Tax deposits, then the quarterly and annual payroll returns | [The payroll track](https://lopifi.com/md/learn/payroll) |

Put these in the calendar the day the event happens.

> “An 83(b) election must be filed no later than 30 days after the date the property was transferred.”

— [Form 15620 (Rev. 4-2025), Instructions — When to File](https://www.irs.gov/pub/irs-pdf/f15620.pdf) (PDF), Section 83(b) Election (PDF)

| Missed | Consequence |
| --- | --- |
| Delaware annual report | $200 penalty, 1.5% interest a month on unpaid tax; a year unpaid voids the charter |
| Form 1120 | 5% of unpaid tax a month, up to 25% |
| Tax payment | ½ of 1% of unpaid tax a month, up to 25%, plus interest |
| An estimated installment | Underpayment penalty, figured on Form 2220 |
| Form 5472 | $25,000 per failure |
| 83(b) election | Can't be made after the window closes, so the stock is taxed as it vests instead |

What each miss costs, from the sources in this track.

**A list of dates**
- Pro: Quick to make once.
- Con: Copies last year's weekend moves into this year.
- Con: Misses rules that changed: thresholds, forms, deadlines.
- Best for: Nobody, past the first year.

**A list of rules**
- Pro: Each year's dates are recomputed, moves included.
- Pro: A changed rule changes every date that comes from it.
- Con: Needs each rule's source written down beside it.
- Best for: Every company.

Two ways to keep a compliance calendar.

1. **List every recurring obligation.** Delaware, the federal return, estimates, information returns, payroll returns.
2. **Add every state you're registered in.** Each qualified state's annual report and returns, each sales tax registration's filing frequency.
3. **Store the rule, not the day.** Write the rule and its source beside each date, and compute the day from the rule.
4. **Assign an owner.** Give every line an owner, and a reminder far enough ahead to close the books first.
5. **Add events as they happen.** Grants, new states, new hires, crossing a threshold: each one adds a date the day it happens.

Setting up the calendar once.

> **Keep the calendar as rules with sources. Recompute the days every year, and move the ones that land on a weekend or holiday.**

## Where this lesson's rules come from

- [26 U.S.C. §7503](https://www.law.cornell.edu/uscode/text/26/7503) — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (statute)
- [Instructions for Form 1120 (2025), When To File](https://www.irs.gov/instructions/i1120) — U.S. Corporation Income Tax Return — who must file, when, extensions, penalties (irs)
- [IRS Pub. 542 (Rev. 01/2024), Estimated Tax](https://www.irs.gov/publications/p542) — Corporations — estimated tax, EFTPS, Form 2220, and Form 1120-W now historical (irs)
- [Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026)](https://www.irs.gov/instructions/i1099mec) — Due dates, the $2,000 threshold for payments after 2025, and who gets a form (irs)
- [Delaware Division of Corporations — Annual Report and Tax Information](https://corp.delaware.gov/frtax/) — Due date, the $50 annual report fee, minimum and maximum tax, the $200 penalty and 1.5% monthly interest (state)
- [Form 15620 (Rev. 4-2025), Instructions — When to File](https://www.irs.gov/pub/irs-pdf/f15620.pdf) (PDF) — Section 83(b) Election (PDF) (form)

## Read further

- https://lopifi.com/md/startups/startup-compliance-calendar
- https://lopifi.com/md/startups/startup-tax-deadlines-by-month
- https://lopifi.com/md/accounting/delaware-franchise-tax
- https://lopifi.com/md/accounting/form-1120
- https://lopifi.com/md/accounting/1099-nec

- **Track:** [Compliance & tax](https://lopifi.com/md/learn/compliance)
- **Lesson:** Lesson 10 of 10 — 9 min
- **Terms taught:** [Corporate estimated tax](https://lopifi.com/md/glossary/corporate-estimated-tax), [Information return](https://lopifi.com/md/glossary/information-return), [Form 7004](https://lopifi.com/md/glossary/form-7004), [State annual report](https://lopifi.com/md/glossary/state-annual-report)
- **Previous:** [Foreign owners and beneficial ownership: Form 5472 and BOI, Compliance · Lesson 9](https://lopifi.com/md/learn/form-5472-and-boi-reporting)
- **Next:** [Does a startup have to offer health insurance?, Benefits · Lesson 1](https://lopifi.com/md/learn/does-a-startup-have-to-offer-health-insurance)
- **The course:** https://lopifi.com/md/learn