United States tax deadlines 2026.

Tier 2 US federal content skill for Form 1041 — US Income Tax Return for Estates and Trusts. Covers tax year 2025 including the compressed bracket structure (37% at $15,650; LTCG 20% at $15,200; NIIT 3.8% same threshold), Distributable Net Income under §643, distribution deduction §651 (simple) and §661 (complex), the §663(b) 65-day rule, §645 election to combine estate + revocable trust, §691 income in respect of decedent, §642(g) election to deduct on 706 vs 1041, fiscal-year for estates only, Schedule K-1 character flow-through to beneficiaries, and §1361 ESBTs.

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).

Use this skill whenever asked about United States sales tax, use tax, sales tax nexus, multi-state tax compliance, sales tax returns, exemption certificates, taxability of goods or services, economic nexus, or any request involving US state-level consumption taxes. Trigger on phrases like "sales tax", "use tax", "nexus", "Wayfair", "sales tax return", "exemption certificate", "resale certificate", "taxability", "sales tax rate", "marketplace facilitator", "Streamlined Sales Tax", "SST", or any request involving US state sales and use tax filing, classification, or compliance. This skill contains the complete US sales and use tax framework. ALWAYS read this skill before touching any US sales tax work.

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.

Florida local-option transient rental (tourist development) tax rates for all 67 counties (FDOR DR-15TDT), on rentals of 6 months or less, in addition to state sales tax + surtax.

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.

Tier 2 content skill for determining which contractor payments made by a US sole proprietor or single-member LLC require issuing Form 1099-NEC and producing the information returns for tax year 2025. Covers the §6041A $600 reporting threshold (rising to $600 for electronic payments after repeated deferrals of the §6050W $600 threshold), the corporate exception under Treas. Reg. §1.6041-3(p), the attorney exception under §6045(f), the medical/health care exception under §6041A(a)(2), the Form W-9 collection requirement, backup withholding at 24% under §3406, the January 31 filing deadline under §6071(c), e-filing requirements under §6011(e) and the 2025 threshold of 10 forms, penalties for failure to file under §6721 and failure to furnish under §6722, TIN matching and B-notice procedures, and state filing requirements. MUST be loaded alongside us-tax-workflow-base v0.1+. Federal only.

Florida discretionary sales surtax rates for all 67 counties (CY2026, FDOR DR-15DSS) on top of the 6% state sales tax.