BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//AEGIS Intelligence//Compliance Digest Q2 2026//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:AEGIS Compliance Deadlines — Q2 2026
X-WR-CALDESC:Q2 2026 compliance deadlines from AEGIS Intelligence Compliance Digest Issue No. 01. Coverage May 1 — July 31, 2026.
X-WR-TIMEZONE:America/New_York
REFRESH-INTERVAL;VALUE=DURATION:PT1H
BEGIN:VEVENT
UID:20260501-florida-annual-report@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260501
DTEND;VALUE=DATE:20260502
SUMMARY:Florida Annual Report
DESCRIPTION:FL corps\, LLCs\, LPs. $138.75 corps/LLCs\; $500 LPs/LLLPs. $400 late fee after May 1. File at sunbiz.org.\n\nJurisdiction: Florida\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Florida
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Florida Annual Report due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Florida Annual Report due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260501-florida-form-f-1120---corporate-income-tax@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260501
DTEND;VALUE=DATE:20260502
SUMMARY:Florida Form F-1120 — Corporate Income Tax
DESCRIPTION:5.5% of FL-apportioned income. Calendar-year FL C-corps + S-corps with federal C election. Form F-7004 extends to Nov 1 (does not extend payment).\n\nJurisdiction: Florida\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Florida
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Florida Form F-1120 — Corporate Income Tax due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Florida Form F-1120 — Corporate Income Tax due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260515-form-990-/-990-pf-/-990-t---calendar-year-exempts@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260515
DTEND;VALUE=DATE:20260516
SUMMARY:Form 990 / 990-PF / 990-T — Calendar-year exempts
DESCRIPTION:Public charities\, private foundations\, exempt orgs with UBI. $0 base\; §4940 excise tax for foundations. Form 8868 extends to Nov 15. Late penalty $20-$120/day.\n\nJurisdiction: Federal\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Federal
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Form 990 / 990-PF / 990-T — Calendar-year exempts due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Form 990 / 990-PF / 990-T — Calendar-year exempts due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260515-texas-franchise-tax-report@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260515
DTEND;VALUE=DATE:20260516
SUMMARY:Texas Franchise Tax Report
DESCRIPTION:All TX entities. $0 below $2\,470\,000 revenue threshold\; tiered thereafter. Even zero-revenue entities must file 'no tax due' report.\n\nJurisdiction: Texas\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Texas
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Texas Franchise Tax Report due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Texas Franchise Tax Report due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260601-delaware-franchise-tax-+-annual-report@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260601
DTEND;VALUE=DATE:20260602
SUMMARY:Delaware Franchise Tax + Annual Report
DESCRIPTION:All DE entities (corps\, LLCs\, LPs\, DSTs\, registered series). $300 LLCs/LPs/DSTs\; $75 per registered series\; $175-$200\,000 corps. AEGIS calculator: aegismfo.com/tools/de-franchise-tax/\n\nJurisdiction: Delaware\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Delaware
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Delaware Franchise Tax + Annual Report due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Delaware Franchise Tax + Annual Report due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260615-q2-federal-estimated-tax@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:Q2 Federal Estimated Tax
DESCRIPTION:Form 1040-ES (individuals)\, 1120-W (C-corps)\, or 1041-ES (non-grantor trusts). Safe harbor: 100%/110% prior-year or 90% current-year.\n\nJurisdiction: Federal\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Federal
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Q2 Federal Estimated Tax due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Q2 Federal Estimated Tax due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260615-q2-state-estimated-tax@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:Q2 State Estimated Tax
DESCRIPTION:NY\, CA\, PA\, and others. Per individual estimate.\n\nJurisdiction: Multi-state\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Multi-state
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Q2 State Estimated Tax due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Q2 State Estimated Tax due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260630-florida-f-1120es-q2---corporate-income-tax-estimat@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260630
DTEND;VALUE=DATE:20260701
SUMMARY:Florida F-1120ES Q2 — Corporate Income Tax Estimate
DESCRIPTION:FL corporations with $2\,500+ expected liability. Q2 due last day of 6th fiscal month — June 30 for calendar year (15 days after federal Q2).\n\nJurisdiction: Florida\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Florida
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Florida F-1120ES Q2 — Corporate Income Tax Estimate due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Florida F-1120ES Q2 — Corporate Income Tax Estimate due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260701-delaware-bar---annual-assessment-+-iolta-+-cle@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260701
DTEND;VALUE=DATE:20260702
SUMMARY:Delaware Bar — Annual Assessment + IOLTA + CLE
DESCRIPTION:DE-admitted practitioners. $305 active 5+ yrs / $225 less-than-5-year. Includes IOLTA-eligible trust account certification. CLE: 24 credits per 2-year period\; current period closes June 30\, 2026.\n\nJurisdiction: Delaware (Practitioner)\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Delaware (Practitioner)
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Delaware Bar — Annual Assessment + IOLTA + CLE due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Delaware Bar — Annual Assessment + IOLTA + CLE due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260715-q2-state-estimated-tax---second-wave-(pa-c-corp-ni@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260715
DTEND;VALUE=DATE:20260716
SUMMARY:Q2 State Estimated Tax — second wave (PA C-corp NIT)
DESCRIPTION:PA Corporate Net Income Tax estimate due July 15 for calendar-year C-corps.\n\nJurisdiction: Pennsylvania\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Pennsylvania
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Q2 State Estimated Tax — second wave (PA C-corp NIT) due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Q2 State Estimated Tax — second wave (PA C-corp NIT) due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260731-form-5500---calendar-year-qualified-plans@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:Form 5500 — Calendar-year Qualified Plans
DESCRIPTION:Plan sponsors. Due last day of 7th month after plan year-end. Form 5558 extends to Oct 15.\n\nJurisdiction: Federal\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Federal
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Form 5500 — Calendar-year Qualified Plans due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Form 5500 — Calendar-year Qualified Plans due tomorrow
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260731-florida-rt-6-q2---reemployment-tax@aegismfo.com
DTSTAMP:20260427T012932Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:Florida RT-6 Q2 — Reemployment Tax
DESCRIPTION:FL employers (any client entity with FL employees). 5.4% on first $7\,000 of each employee's wages. Late penalty: greater of $25 or 10% of tax due.\n\nJurisdiction: Florida\nSource: AEGIS Compliance Digest Issue No. 01\nhttps://aegismfo.com/issues/2026-05-01-compliance-digest-01
CATEGORIES:Compliance,Florida
STATUS:CONFIRMED
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P7D
DESCRIPTION:Reminder: Florida RT-6 Q2 — Reemployment Tax due in one week
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
TRIGGER:-P1D
DESCRIPTION:Reminder: Florida RT-6 Q2 — Reemployment Tax due tomorrow
END:VALARM
END:VEVENT
END:VCALENDAR