Important Tax Dates for C Corporations based in San Francisco
Key Tax Deadlines
Listed below are some of the key tax deadlines for C Corporations with offices in San Francisco.
| DATE | FILING |
|---|---|
| February 2, 2026 | Form 1099 (Misc and NEC) for certain consultants and service providers during 2025 |
| W2 forms for all employees employed during 2025 | |
| Forms 1095-B and 1095-C for employees whose companies meet this requirement | |
| 1095-B and 1095-C What You Need to Know | |
| March 1, 2026 | Delaware Annual Franchise Tax Filing – Only if the company is registered in Delaware |
| March 2, 2026 | San Francisco Gross Receipts Tax |
| SF Gross Receipts Tax | |
| IRS ACA Compliance 1094-B, 1095-B, 1094-C and 1095-C (if paper filing) March 31, 2026 is the eFiling deadline | |
| You can file a form 8809 for a 30 day extension | |
| April 1, 2026 | San Francisco Business Property Tax Filing Form 571-L |
| This is the initial deadline - File before May 7 to avoid a 10% penalty | |
| Businesses are required to report their taxable property (e.g., equipment, computers, furniture) | |
| No payments are due with this filing - You will receive an invoice in a few months (timing varies) | |
| SF Business Property Tax | |
| April 15, 2026 | California Franchise Tax – Typically an $800 fee |
| Federal C Corp Form 1120 (corporate tax return) Most companies file an extension to October 15, 2026 | |
| If a payment is due it will need to be submitted with the extension | |
| IRS 1120 Information | |
| Rolling Dates | SF Business Registration Tax – All companies doing business in San Francisco are required to register their business within 15 days after commencing business in the City |
| There is a nominal fee associated with registration - Typically renewed every year by March 2. | |
| SF Business Registration | |
| Quarterly Delaware Franchise Tax Filings March 1, June 1, September 1 and December 1 | |
| Delaware Franchise Tax | |
| Statement of Information – Typically a $25 fee Timing is based on when the Company initially formed in CA | |
| Typically Delaware C Corps do not need to file this; however CA LLCs do (typically on a two year cycle) | |
| California Statements of Information |
This page is provided for general informational purposes only and is not intended to serve as a comprehensive resource for all companies. Deadlines may vary based on individual company circumstances, including but not limited to location and fiscal year. It is strongly recommended that you consult a qualified tax professional to ensure compliance with all applicable deadlines relevant to your specific situation. The information contained on this page is not intended to be used by any taxpayer as a means of avoiding tax-related penalties under applicable laws or regulations.