Amazon seller tax calendar for California — 2026

For a calendar-year LLC, Form 5472 and the pro-forma 1120 are due April 15 — the same date as Form 1120. Filing Form 7004 by that date extends it to October 15, though it does not extend the deadline to pay any tax owed.

The penalty is $25,000 per form per year under IRC §6038A(d). If the IRS sends a notice and the form is still not filed, an additional $25,000 applies for every 30-day period that follows.

Non-resident owners of foreign-owned single-member LLCs file Form 5472 + pro-forma 1120 and, if they have income effectively connected with a US trade or business, Form 1040-NR. US resident owners instead file Schedule C with their Form 1040 and make quarterly 1040-ES estimated payments — obligations such as state annual reports and 1099s apply to both.

Yes — federal deadlines shift to the next business day. In 2026 that moves the March 15 deadline for Form 1065 and Form 1120-S to Monday, March 16, and the January 31 deadline for 1099-K and 1099-NEC to Monday, February 2.

If your LLC was formed in the United States, no. A FinCEN interim final rule from March 26, 2025 exempts US-formed companies and their beneficial owners from BOI reporting entirely.

For sales made through Amazon, no — marketplace facilitator laws make Amazon responsible for collecting and remitting sales tax on those transactions. That does not excuse you from filing your own return in a state where you're registered, even a $0 one — Washington being the exception: if the DOR has placed you in active non-reporting (WAC 458-20-101), no returns are due. And it only covers Amazon: sales through your own site, on Shopify, WooCommerce, or any storefront outside a marketplace, are not covered by these laws at all — you collect and remit that tax yourself. Pick your state on this calendar to see the exact rules.

In almost every state, yes. Registering to collect sales tax creates an ongoing filing obligation on that state's own schedule, even in a period with no non-marketplace sales — marketplace facilitator laws change who remits the tax, not whether you still file. Florida, for example, charges a minimum $50 penalty for a late return even when $0 is owed. Washington is the exception: the DOR can place a registrant in active non-reporting (WAC 458-20-101), and then no returns are due.

Amazon only covers your marketplace sales — it collects and remits sales tax on those for you. Sales through your own site are not covered by marketplace facilitator laws at all: you register, collect and remit that tax yourself, in every state where you have nexus. Most states count your combined sales, including Amazon's, toward the economic-nexus threshold that triggers that registration — though a few, such as Florida, Illinois, Georgia and Arizona, exclude marketplace sales from their own threshold. Check your state's page on this calendar for the exact rule.

Start with the state where your LLC is formed, or where you personally live if you file as a sole proprietor or a single-member LLC owner. That's a starting point, not the full picture: storing FBA inventory in other states can create its own filing obligations there, which this calendar does not track state-by-state for you yet.

In several states — California, New York, Washington, Wyoming, New Jersey and Illinois — the annual report is due on the anniversary of your LLC's own formation, not a fixed calendar date. There's no single date that applies to every seller, so it can't go on a shared grid or into the .ics file. Your state's page shows it instead as a dateless info card telling you exactly where to look up your date.