United States tax deadlines 2026.

Florida Annual Report filing for LLCs and corporations registered with the Division of Corporations (Sunbiz). Covers the annual report requirement, $138.75 fee for LLCs, filing deadline, late filing penalties, and administrative dissolution risk. Primary source: Florida Statutes Chapter 605 (LLCs) and Chapter 607 (corporations).

Illinois Sales Tax return (Form ST-1) for self-employed individuals. Covers all four Illinois occupation and use taxes (ROT, UT, SOT, SUT), state and local rates, origin-based sourcing, vendor discount, and filing frequencies. Primary source: 35 ILCS 120/ (ROT), 35 ILCS 105/ (UT), 35 ILCS 115/ (SOT), 35 ILCS 110/ (SUT).

Layer-2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025), which made the §199A deduction permanent at 20% — the 23% rate in the House-passed bill was NOT enacted. For tax years beginning after December 31, 2025, OBBBA widens the phase-in ranges to $75,000/$150,000 and adds a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active trades or businesses. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ for 2025), phase-in ranges for SSTB and W-2/UBIA limitations, the specified service trade or business (SSTB) classification, W-2 wage and UBIA of qualified property limitations, the interaction with retirement contributions, and Forms 8995 (simplified) and 8995-A (detailed). Consumes net profit from us-schedule-c-and-se-computation and SE health insurance / retirement from companion skills. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.

Tier 2 US federal content skill for Form 5472 — Information Return of a 25% Foreign-Owned US Corporation or US Trade-or-Business of a Foreign Corp under IRC §§6038A and 6038C. Covers tax year 2025 including the 2017 T.D. 9796 expansion treating foreign-owned single-member US LLCs as separate "reporting corporations" requiring annual Form 5472 plus a pro forma Form 1120, the $25,000 per-year automatic penalty, reportable related-party transactions with NO de minimis threshold, the §482 transfer pricing nexus, indirect ownership via §318 with §6038A modifications, and the 7-year recordkeeping obligation for foreign owners.

Tier 2 US federal content skill for Form 5471 — US Information Return for Controlled Foreign Corporations and other foreign corps requiring US-shareholder reporting under §§6038 and 6046. Covers tax year 2025 including the five filing categories (Cat 1 SFC, Cat 2 officer/director, Cat 3 acquisition/disposition, Cat 4 controller >50%, Cat 5 CFC shareholder), the §958(b)(4) repeal expanding the CFC universe through downward attribution, the eleven schedules (A through Q), §951 Subpart F + §951A GILTI inclusion mechanics, §959 PTEP tracking, §954(b)(4) high-tax exception, the $10,000 per-failure-per-year §6038 penalty, and reasonable-cause defense paths including Streamlined Foreign Offshore Procedures.

Tier 2 content skill for computing the self-employed health insurance deduction under IRC §162(l) for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 rules including the 100% deduction for medical, dental, vision, and qualified long-term care premiums, the age-based long-term care premium limits, the net SE earnings limitation, the employer-sponsored plan eligibility bar, the Medicare premium eligibility rules (Parts A voluntary, B, D, Medigap), COBRA continuation premiums, ACA Marketplace interaction with the Premium Tax Credit, the month-by-month coverage calculation, and the Schedule 1 Line 17 reporting position. Consumes Schedule C net profit and SE tax from us-schedule-c-and-se-computation. Feeds QBI computation in us-qbi-deduction. MUST be loaded alongside us-tax-workflow-base v0.1 or later. Federal only. No state tax.

Florida Sales and Use Tax return (Form DR-15) for self-employed individuals and small businesses. Covers the 6% state sales tax rate, county discretionary sales surtax, use tax on out-of-state purchases, exempt transactions, filing frequencies, and dealer collection allowance. Primary source: Florida Statutes Chapter 212.

Use this skill whenever asked about states with no sales tax, Alaska local sales tax, Delaware gross receipts tax, Montana resort tax, New Hampshire meals and rooms tax, Oregon Corporate Activity Tax, or tax obligations in AK, DE, MT, NH, or OR. Trigger on phrases like "no sales tax states", "Alaska sales tax", "Delaware gross receipts", "Montana resort tax", "New Hampshire meals tax", "Oregon CAT", "Oregon no sales tax", or any request involving tax compliance in states that do not impose a general statewide sales tax. ALWAYS load us-sales-tax first for federal context.