State Filings: Why No State Date Is Listed
17 October 2026 · Educational information · No affiliate links
Not tax or legal advice. This page explains why a federal filing date is not a state date. It names no state deadline, state form, or state penalty.
Every date on this site comes from federal material: the instructions for Forms 1065, 1120-S, 1120, and 7004, Publication 509, Treas. Reg. 1.6072-2, and two revenue procedures. Those sources set federal return dates. They do not set the day a state wants an annual report, a franchise tax, or a state return. For a calendar-year partnership or S corporation, the federal date is the expected 15 March 2027, a Monday. A state can care about a different filing on a different day. This page stops at that distinction.
What the federal calendar contains
Form 1065 and Form 1120-S are due on the 15th day of the third month after the year ends. Form 1120 is due on the 15th day of the fourth month. A calendar year ending 31 December 2026 is expected on 15 April 2027, with an expected extension to 15 October 2027. Form 7004 is a federal extension. For Form 1065 and Form 1120-S it is six months, filed by the original due date, and it does not extend the time to pay federal tax that is due.
For returns filed in 2027, the late-filing amount on those two returns is $260 per partner or shareholder per month under Rev. Proc. 2025-32. Check the current IRS amount. The separate federal figures in that revenue procedure, the lesser of $535 or 100 percent of the tax, the $340 payee-statement amount, and the intentional-disregard floor of $690, are federal as well. None of them is a state amount.
Why the dates vary, without a list
States do not share one calendar. A state may impose a franchise or entity tax on its own cycle. It may require an annual report tied to formation rather than to the federal year-end. It may publish an income-tax date of its own even when the return refers to the federal one. It may move a weekend date the way the IRS does, or it may not. Two of those can apply to the same LLC in the same year.
A March federal date cannot be copied onto a state filing. A partnership for federal tax can still have a state report that has nothing to do with Form 1065. A single-member LLC with no Form 1065 date here can still have a state report. This page does not say which pattern any state uses. The list is empty on purpose.
Questions to take to the state
Write the federal date from the checker in one column. Leave the state column blank until you have read the state's own page. Ask, in this order: what the filing is (return, franchise or entity tax, annual report, or more than one); what date that state publishes for this year; what the state says if the date falls on a weekend or holiday; whether a federal Form 7004 changes the state date; and whether payment is due on a different day from the form.
Those questions are a method. This site does not answer them, and it does not link to a state page.
What a federal extension does not answer
Form 7004 extends the federal return when it is filed by the federal due date. The June 30 wording, including "6 months for tax years beginning in 2026," is a federal Form 1120 rule for that year-end only. It says nothing about a state report. The federal next-business-day rule is an IRS instruction. Copying it onto a state form is a guess this site does not make.
Federal K-1 timing is not a state K-1 date. Whether a federal extension moves the federal K-1 date is already unverified. A state schedule is left open on purpose. E-file thresholds are federal too: the 10-return rule applies to Form 1065 and Form 1120-S, more than 100 partners applies to Form 1065 only, and Form 1120-S has no 100-shareholder e-file threshold.
Keep the two calendars apart
Use the checker for the federal date only. Its calendar file holds the federal filing date and the federal extended date, created on your device and not uploaded. Label that line with the form number and with "expected." If a single "business deadline" mixes federal and state, split it. The federal piece can be checked against the IRS instructions. The state piece cannot be checked here.
A re-check of the federal sources is planned for 1 January 2027. No state re-check is scheduled, because no state page was a source. Today the count of state deadlines on this site is zero.
FAQ
Does this site list any state deadline? No. Franchise taxes, annual reports, and state return dates are left to the state. No state date is stated here.
Does Form 7004 move a state report? These pages do not say that. Form 7004 is a federal extension application for the federal return.