Franchise tax by state.

Form PPT and CPT are due on the same date as the corresponding federal income returns are required to be filed as provided under federal law. If the due date falls on a Saturday, Sunday, or state holiday, the return will be due the following business day. Taxpayers whose business privilege tax is calculated to be $100 or less are not required to file a Business Privilege Tax Return (BPTIN/CPT/PPT).

Every corporation, limited liability entity, and disregarded entity doing business in Alabama or organized, incorporated, qualified, or registered under the laws of Alabama is required to file an Alabama Business Privilege Tax Return.

Form PPT and CPT are due on the same date as the corresponding federal income returns are required to be filed as provided under federal law. If the due date falls on a Saturday, Sunday, or state holiday, the return will be due the following business day. Taxpayers whose business privilege tax is calculated to be $100 or less are not required to file a Business Privilege Tax Return (BPTIN/CPT/PPT).

EXTENSIONS: Acts 1046 and 1140 of 1991 eliminated the opportunity to request an extension. ALL REPORTS ARE DUE ON OR BEFORE MAY 1.

All domestic and foreign corporations

EXTENSIONS: Acts 1046 and 1140 of 1991 eliminated the opportunity to request an extension. ALL REPORTS ARE DUE ON OR BEFORE MAY 1.

All domestic and foreign corporations, associations, organizations, and companies constituting a separate legal entity of relationship with the purpose of obtaining a privilege or franchise which is not allowed to them as individuals except those exempted by A.C.A. § 26-54-102.

ALL REPORTS ARE DUE ON OR BEFORE MAY 1.

All domestic and foreign corporations, associations, organizations, and companies constituting a separate legal entity

ALL REPORTS ARE DUE ON OR BEFORE MAY 1.

If this report is timely filed, all limited liability companies are liable for only the $150.00 payment.

FTB 3522, LLC Tax Voucher. File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year.

LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.

FTB 3522, LLC Tax Voucher. File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year.

LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.

Existing foreign LLCs that register or commence business in California after the 15th day of the 4th month of their tax year must pay the annual tax by one of the following, whichever occurs first: Immediately when they commence business in California. When they register with SOS.

Your minimum franchise tax ($800) is due the first quarter of each accounting period You must pay the tax whether your corporation is active, inactive, operates at a loss, or files a return for a short period (less than 12 months) Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first year

Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax.

Your minimum franchise tax ($800) is due the first quarter of each accounting period You must pay the tax whether your corporation is active, inactive, operates at a loss, or files a return for a short period (less than 12 months) Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first year

Your minimum franchise tax ($800) is due the first quarter of each accounting period

All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.

All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year

All active Domestic Corporation Annual Reports and Franchise Taxes for the prior year are due annually on or before March 1st and are required to be filed online.

Non-Exempt Domestic Corporations – $50.00.

For calendar year filers (with tax years ending on December 31st), the original due date is April 15th. If this date falls on a weekend or holiday, the return is due on the next business day. ... For fiscal year filers, the return is due on the 15th day of the fourth month after the tax year closes. If that date falls on a weekend or holiday, the return is due on the next business day.

Every corporation or financial institution must file a Corporate Franchise Tax Return (form D-20), including small businesses, professional corporations, and S corporations, if they carry on or engage in any trade, business, or commercial activity in the District of Columbia (DC) or receive income from DC sources.

For calendar year filers (with tax years ending on December 31st), the original due date is April 15th. If this date falls on a weekend or holiday, the return is due on the next business day. ... For fiscal year filers, the return is due on the 15th day of the fourth month after the tax year closes. If that date falls on a weekend or holiday, the return is due on the next business day.

Annual Report BCA 14.05-Domestic

Annual Report BCA 14.05-Domestic

The franchise tax has been repealed for franchise tax periods beginning on or after January 1, 2026.

Is the corporation franchise tax repealed?

The franchise tax has been repealed for franchise tax periods beginning on or after January 1, 2026.

Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.

All domestic and foreign corporations with nexus in Massachusetts are subject to the corporate excise.

Except as otherwise provided in this chapter, an S corporation, as defined under section 1361 of the Internal Revenue Code, as amended and in effect for the taxable year, shall file a return on or before the fifteenth day of the third month following the close of each taxable year, and any other business corporation shall file a return on or before the fifteenth day of the fourth month following the close of each taxable year.

The Mississippi combination return of corporate income and franchise tax must be filed on or before the 15th day of the 4th month following the close of the accounting year. A short taxable year is considered a taxable year and must be filed on or before the 15th day of the 4th month following the close of the short fiscal year. If the due date falls on a Saturday, Sunday or legal holiday, the return is due the next business day.

Every corporation domesticated or qualified to do business in Mississippi must file a return even if the corporation is inactive or not otherwise engaged in business.

The Mississippi combination return of corporate income and franchise tax must be filed on or before the 15th day of the 4th month following the close of the accounting year. A short taxable year is considered a taxable year and must be filed on or before the 15th day of the 4th month following the close of the short fiscal year. If the due date falls on a Saturday, Sunday or legal holiday, the return is due the next business day.

Domestic and Foreign Business Corporations and Professional Corporations biennial occupation tax reports are due in the even numbered years by March 1, delinquent April 15.

Domestic and Foreign Business Corporations and Professional Corporations biennial occupation tax reports are due in the even numbered years by March 1, delinquent April 15.

Domestic and Foreign Business Corporations and Professional Corporations biennial occupation tax reports are due in the even numbered years by March 1, delinquent April 15.

New Jersey Corporation Business Tax returns and payments, except estimated payments, are due the 15th day of the month following the month the federal corporate income tax return is originally due. If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day.

The tax applies to all domestic corporations and all foreign corporations having a taxable status unless specifically exempt.

New Jersey Corporation Business Tax returns and payments, except estimated payments, are due the 15th day of the month following the month the federal corporate income tax return is originally due. If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day.

If you are a business, you must annually file Form CIT-1, New Mexico Corporate Income and Franchise Tax Return. The return is due on the 15th day of the fourth month following the close of the tax year.

New Mexico Corporate Franchise Tax is the obligation of every domestic and foreign corporation, including S corporations, that either engages in business in New Mexico or exercises its corporate franchise in this state, whether actively engaged in business or not.

If you are a business, you must annually file Form CIT-1, New Mexico Corporate Income and Franchise Tax Return. The return is due on the 15th day of the fourth month following the close of the tax year.

Taxpayers must use form CIT-1, Corporate Income and Franchise Tax Return to report the $50 annual Franchise Tax.

New Mexico Corporate Franchise Tax is the obligation of every domestic and foreign corporation, including S corporations, that either engages in business in New Mexico or exercises its corporate franchise in this state, whether actively engaged in business or not.

Corporations must file returns annually on or before the fifteenth day of the fourth month following the end of the income year. The return is filed as a part of a joint franchise and income tax return. Payment of the entire amount of franchise tax is required by the statutory due date of the return, without regard to extensions.

Franchise or privilege tax on domestic and foreign corporations. An annual franchise or privilege tax is imposed on a corporation doing business in this State for the privilege of doing business in this State and for the continuance of articles of incorporation or domestication of each corporation in this State.

Corporations must file returns annually on or before the fifteenth day of the fourth month following the end of the income year. The return is filed as a part of a joint franchise and income tax return. Payment of the entire amount of franchise tax is required by the statutory due date of the return, without regard to extensions.

Tax year 2023 is the last year that franchise tax returns will be required to be filed. Starting with tax year 2024 and beyond, there will be no Oklahoma franchise tax filing requirement.

Oklahoma Franchise tax is ending.

Tax year 2023 is the last year that franchise tax returns will be required to be filed. Starting with tax year 2024 and beyond, there will be no Oklahoma franchise tax filing requirement.

The Oklahoma Tax Commission collects a Registered Agent's Fee on behalf of the Secretary of State for foreign corporations, including non-profits. How will this be affected? Registered Agent's Fees can now be paid by completing Form 200-R.

Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. ... If a due date falls on a weekend or state holiday, the return is due the next business day.

If a corporation is doing business in Oregon, they generally must file an excise tax return for the privilege of doing business in Oregon. Excise tax is measured by net income. Excise tax fil­ers are subject to corporation minimum tax.

Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. ... If a due date falls on a weekend or state holiday, the return is due the next business day.

Registering your corporation with the Secretary of State office or with the Department of Consumer and Business Services Insurance Division doesn't create a tax filing requirement. If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon. ... Income tax fil­ers are not subject to corporation minimum excise tax.

Form RI-1120C: For calendar year and non-June 30 fiscal year end filers, Form RI-1120C is due on or before the fifteenth day of the fourth month following the close of the taxable year. For June 30 fiscal year end filers, Form RI-1120C is due on or before the fifteenth day of the third month following the close of the taxable year (September 15). Form RI-1065 and RI-1120S: For all filers except for single-member LLC filers, Forms RI-1065 and RI-1120S are due on or before the fifteenth day of the third month following the close of the taxable year. For calendar year and non-June 30 fiscal year end single-member LLC filers, Form RI-1065 is due on or before the fifteenth day of the fourth month following the close of the taxable year.

Every business corporation, joint stock company or association exercising corporation functions or otherwise doing business in this state is required to file an annual tax return

Form RI-1120C: For calendar year and non-June 30 fiscal year end filers, Form RI-1120C is due on or before the fifteenth day of the fourth month following the close of the taxable year. For June 30 fiscal year end filers, Form RI-1120C is due on or before the fifteenth day of the third month following the close of the taxable year (September 15). Form RI-1065 and RI-1120S: For all filers except for single-member LLC filers, Forms RI-1065 and RI-1120S are due on or before the fifteenth day of the third month following the close of the taxable year. For calendar year and non-June 30 fiscal year end single-member LLC filers, Form RI-1065 is due on or before the fifteenth day of the fourth month following the close of the taxable year.

C Corporation | SC1120 | Yes | April 15th if a calendar year end filer or the 15th day of the 4th month after the end of the tax year S Corporation | SC1120S | Yes | March 15th if a calendar year end filer or the 15th day of the 3rd month after the end of the tax year

a domestic corporation remains in business until it closes its account with the SCSOS, and a foreign corporation may not withdraw from the State until it obtains a certificate of withdrawal

C Corporation | SC1120 | Yes | April 15th if a calendar year end filer or the 15th day of the 4th month after the end of the tax year S Corporation | SC1120S | Yes | March 15th if a calendar year end filer or the 15th day of the 3rd month after the end of the tax year

Annual | 15th day of the fourth month following the close of your books and records. For businesses with a January 1 - December 31 calendar year, this tax is due on April 15 of the following year.

payable if you are incorporated, domesticated, qualified, or otherwise registered through the Secretary of State to do business in Tennessee

Annual | 15th day of the fourth month following the close of your books and records. For businesses with a January 1 - December 31 calendar year, this tax is due on April 15 of the following year.

effective for reports due in 2024, taxable entities with total revenue at or below the no tax due threshold are no longer required to file a Franchise Tax Report but must continue to file an information report each year. Franchise tax reports are due on May 15 each year. If May 15 falls on a Saturday, Sunday or legal holiday, the next business day becomes the due date.

Each taxable entity formed in Texas or doing business in Texas must file and pay franchise tax. These entities include: corporations; limited liability companies (LLCs), including single member LLCs (SMLLCs) and series LLCs;

effective for reports due in 2024, taxable entities with total revenue at or below the no tax due threshold are no longer required to file a Franchise Tax Report but must continue to file an information report each year. Franchise tax reports are due on May 15 each year. If May 15 falls on a Saturday, Sunday or legal holiday, the next business day becomes the due date.

The annual report due date for all registered business entities (with the exception of Statutory Trusts) is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year. An annual report may be filed up to one hundred and twenty (120) days before its due date.

How are annual report fees calculated for domestic and foreign profit corporations, limited liability companies, limited partnerships, and registered limited liability partnerships?

The annual report due date for all registered business entities (with the exception of Statutory Trusts) is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year. An annual report may be filed up to one hundred and twenty (120) days before its due date.