Guides / Formation

Ongoing Compliance

The recurring filings every entity owes — by entity type and by cadence. The calendar that keeps you in good standing.

Skip the calendar

Pixelbase Auto-Compliance handles all of this.

Annual reports filed in every state, franchise taxes paid, BOIR updates submitted, payroll filings on schedule, sales tax returns, registered agent kept active. Every deadline tracked, every filing submitted, every confirmation stored — automatically.

Enable Auto-Compliance
The shape of the problem

Ongoing compliance is a calendar problem more than a paperwork problem. The filings themselves are mostly routine — what breaks businesses is missing deadlines. Set up reliable reminders + automation and this becomes a non-issue.

The full calendar of filings

What every business owner is potentially on the hook for. Not all apply to every entity — see the "Who owes" column.

State annual report
Annually
LLCs + Corps in most states
Updates state on RA, address, members. $0–$300 depending on state.
Franchise tax
Annually
Varies by state
DE $300 flat. CA $800 minimum. TX scales with revenue. Wyoming $0.
BOIR (FinCEN)
Once + within 30 days of any change
Most US entities
Beneficial Ownership Report. Required by Corporate Transparency Act.
Federal tax return
Annually
All entities
Schedule C (sole prop), 1065 (partnership), 1120 (C-Corp), 1120-S (S-Corp).
Quarterly estimated taxes
Quarterly
Anyone owing $1K+ federal
April 15, June 15, September 15, January 15. State estimates often too.
Payroll filings (941)
Quarterly
Anyone with W-2 employees
Federal withholding + FICA report. Plus state equivalents.
Payroll filings (940 + W-2)
Annually
Anyone with W-2 employees
FUTA return + W-2s to employees + W-3 to SSA. Due January 31.
Sales tax returns
Monthly / Quarterly / Annually
Anyone with sales tax nexus
Frequency based on volume. Every state with sales tax has its own portal.
Registered agent renewal
Annually
All entities
Must keep an active RA with current address in every state of registration.

What each entity type actually owes

The minimum set of recurring filings for the four common structures.

Single-member LLC

  • State annual report + franchise tax
  • BOIR (if applicable)
  • Schedule C with personal 1040
  • Quarterly estimated taxes
  • Registered agent renewal

Multi-member LLC (partnership)

  • All of the above, plus...
  • Form 1065 + K-1s to each member by March 15
  • State partnership return in most states

S-Corp (LLC or Corp election)

  • All of base LLC/Corp filings, plus...
  • Form 1120-S + K-1s by March 15
  • Quarterly 941 + annual 940 for owner payroll
  • State payroll filings

C-Corporation

  • State annual report + franchise tax
  • BOIR (if applicable)
  • Form 1120 by April 15 (with payroll if any)
  • State corporate return
  • Board minutes + annual shareholder meetings

What happens when you miss a filing

Consequences compound fast

  • Late fees + interest — typically 5%–25% of any tax owed, plus monthly compounding.
  • Loss of good standing— banks freeze accounts, partners can't close deals, you can't sue on contracts.
  • Administrative dissolution — after enough missed filings, the state can shut down your entity.
  • Personal liability exposure — if your LLC dissolves, the corporate veil disappears and your personal assets are fair game.
  • BOIR penalties — up to $500/day, $10K in criminal fines, and prison time for willful non-compliance.
  • Payroll trust-fund recovery penalty — failing to remit withheld payroll taxes = 100% personal liability of the responsible person.

If you DIY, your minimum calendar

  • January 15: Q4 estimated taxes
  • January 31: Form 940, W-2s, W-3, 1099-NECs
  • March 15: S-Corp 1120-S, Partnership 1065 + K-1s
  • April 15: Personal 1040, C-Corp 1120, Q1 estimated taxes
  • April 30, July 31, October 31: Quarterly 941 + state payroll
  • June 15: Q2 estimated taxes
  • September 15: Q3 estimated taxes, extended S-Corp/Partnership returns
  • State-specific: Annual report + franchise tax deadlines (varies)
Auto-Compliance

Set it once. Forget it forever.

Auto-Compliance tracks every deadline across every state, files on time, and notifies you when something is done. No spreadsheets, no calendar reminders, no surprises.

  • Annual reports filed in every state, on time
  • Initial BOIR + automatic update reports
  • Franchise tax + state fee filings handled
  • Notifications when filings are submitted and accepted
  • Enable Auto-Compliance