Startup Compliance Calendar

• The Most Important Startup Tax Deadlines
• 2023 Startup Tax Deadlines
• 2023 San Francisco Tax Deadlines
• 2023 NYC Tax Deadlines
• Resources

The Most Important Startup Tax Deadlines

• W2s to employees
• 1099s to all contractors
• Delaware Franchise Fee
• State Franchise Fees
• Federal & State Returns/Filings
• R&D Credit and Related Studies
• Municipal or City Filings
• Sales Tax

2023 Startup Tax Deadlines

• JAN 31:
• Send 1099s to Contractors. Send W2s to employees. 1099-MISC for nonemployee compensation must also be e-filed to IRS on this date.
• File Form 8809 for a 30-day extension to file W2s and 1099-MISC for nonemployee compensation.
• Send 1095-B and 1095-C forms to Employees.
• R&D Tax Credit Form 941 to claim R&D credit against payroll taxes, and file annual Federal Unemployment Tax Act (FUTA) return on Form 940.
• 3921 and 3922 Stock Options Exercise reporting
• FEB 28:
• IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (if paper-filing, due MAR 31 if eFiling). File Form 8809 for a 30-day extension.
• MAR 1:
• Delaware Annual Franchise Report filing deadline: Pay a min. of $400, +more if you have significant funding.
• MAR 2:
• IRS 30-day automatic extension: provide Form 1095-B and Form 1095-C to Employees.
• MAR 31:
• IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C filings are due (eFile).
• 1099s and W2s must be e-filed with the IRS by this due date.
• Quarterly Sales and Use tax filing (state dependent).
• APR 18:
• C Corp Form 1120 Tax Return due. The Federal Form 1120 is the U.S. Corporation Income Tax Return, which the IRS has companies use to report their income, losses, credits, etc., and to figure the income tax liability of the corporation. Can extend the deadline to OCT 16*.
• Federal Quarterly Estimated Tax 1st installment
• FinCEN 114 – FBAR due.
• APR 30:
• Claim R&D Tax Credits on Form 941.
• JUN 1:
• Delaware Quarterly Estimated Franchise Tax, Pay 40% of estimated annual amount (if annual amount expected to exceed $5,000)
• JUN 15:
• Federal Quarterly Estimated Tax 2nd installment
• JUN 30:
• Quarterly Sales and Use tax filing (state dependent).
• JUL 31:
• Claim R&D Tax Credits on Form 941.
• SEP 1:
• Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• SEP 15:
• Federal Quarterly Estimated Tax 3rd installment
• SEP 30:
• Quarterly Sales and Use tax filing (state dependent).
• OCT 16:
• C Corp Form 1120 Tax Return final due date if extension was filed.
• OCT 31:
• R&D Tax Credit Form 941(Q3) to claim R&D credit against payroll taxes
• DEC 1:
• Delaware Quarterly Estimated Franchise Tax. Pay 20% of estimated annual amount (if annual amount expected to exceed $5,000).
• DEC 15:
• Federal Quarterly Estimated Tax 4th installment