Resource
California compliance calendar
Every statutory deadline that matters to a California business or nonprofit, on one page, with the authority for each.
Most compliance failures are not the result of anybody deciding to ignore an obligation. They happen because nobody had the year laid out in front of them.
Dates below are the standard ones. Verify the current year's exact date before relying on any of them: several move when they fall on a weekend, and the state occasionally adjusts.
The year
| When | Obligation | Applies to | Authority |
|---|---|---|---|
| 15 January | CTEC registration renewal for registered tax preparers | Tax preparers | CTEC |
| 31 January | W-2 and 1099-NEC issuance to recipients | All employers | IRS |
| ~1 March | LA City Business Tax renewal (BTRC). The small business exemption must be claimed on a timely-filed return, it is not automatic | LA City businesses | LA Office of Finance |
| 15 March | S-corporation (1120-S) and partnership (1065) returns | Pass-through entities | IRS |
| 31 March | Audited financial statements publicly available: nine months after a 30 June year end | CA nonprofits ≥ $2M gross revenue | Gov. Code §12586(e) |
| 31 March | Single Audit reporting package to the Federal Audit Clearinghouse: nine months after a 30 June year end | Entities expending ≥ $1M federal awards | 2 CFR Part 200 |
| 15 April | Individual and C-corporation returns; Q1 estimated payments; CA $800 LLC franchise tax | Most taxpayers | IRS / FTB |
| ~15 April | Escrow agents: audited statements within 105 days of fiscal year end | Escrow agents | Fin. Code §17406 |
| ~30 April | HOA financial review distributed to members: 120 days after a 31 December year end | CA HOAs > $75,000 gross income | Civ. Code §5305 |
| 15 June | CA PTET prepayment. A shortfall no longer voids the election, but reduces each owner's credit by 12.5% of their share of the unpaid amount | Electing pass-through entities | SB 132 |
| 30 June | The most common nonprofit fiscal year end in California | Nonprofits | , |
| 31 July | Form 5500 for a calendar-year retirement plan | Plan sponsors | DOL / IRS |
| July to October | Audit fieldwork season for 30 June year ends, and calendar-year plan audits | Nonprofits, plan sponsors | , |
| 15 September | Extended S-corporation and partnership returns | Pass-through entities | IRS |
| 15 October | Extended individual returns · extended Form 5500 | Individuals, plan sponsors | IRS / DOL |
| ~28 October | HOA financial review distributed: 120 days after a 30 June year end | CA HOAs | Civ. Code §5305 |
| 15 November | Form 990 for a 30 June year end · RRF-1 to the CA Attorney General, due 4 months 15 days after year end | Nonprofits | IRS / CA AG |
| Ongoing | Sales and use tax returns: monthly, quarterly or annually depending on your filing basis | Registered sellers | CDTFA |
| Weekly | Certified payroll records via DIR eCPR, for every week worked | Public works contractors and subs | Labor Code §1771.1 |
This is a planning aid, not advice, and it does not cover every obligation that might apply to you. Confirm the current year's dates before relying on them.
The pattern worth noticing
If you are a nonprofit with a 30 June year end, your audit needs to happen between July and September, because Form 990 and RRF-1 land on 15 November and public availability is required by 31 March.
That means the conversation about appointing an auditor belongs in May and June. By October the good fieldwork slots are gone, because every June-30 organisation in California wants the same weeks.
Take this with you
The California compliance calendar
Every filing a Los Angeles business, nonprofit or association owes in a year, in date order, with the statute beside it. One page, so it can go on a wall.
- Federal, California and Los Angeles County dates in a single sequence
- Entity by entity, so you only read your own rows
- The citation for each date, so you can check it yourself
- Reviewed and dated, and reissued when a date moves