United States tax deadlines 2026.

Tier 2 content skill for computing the self-employed retirement contribution deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 SEP-IRA, Solo 401(k), SIMPLE IRA, and traditional/Roth IRA options with SECURE 2.0 super catch-up provisions. Handles the net SE earnings calculation, the 92.35% adjustment, the employer contribution formula (20% effective rate for sole props), employee deferral limits ($23,500), catch-up and super catch-up contributions, the SEP-IRA 25% limit ($70,000 cap), SIMPLE IRA rules, traditional and Roth IRA income limits and deductibility phase-outs, and establishment/contribution deadlines. 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.

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).

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 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).

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.

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 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.

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