By James R. Leichter (aka: Mr. HVAC)
Staying compliant with state filing requirements is crucial for the smooth contracting business operation and legal standing of S-Corporations and C-Corporations. This is not always so easy for small contracting companies who may not have a staff of accounting or bookkeeping people to do the research and keep up with tax and regulatory filing requirements.
This guide provides an overview of the essential filing requirements with the Secretary of State for businesses in California, Texas, Florida, Ohio, Pennsylvania, Washington, New York, Georgia, Kansas, and Missouri. Let me know if you want me to add information about your state.
Understanding these filing requirements will help HVAC and plumbing business owners and managers keep their companies in good standing and focused on growth.
For federal filing requirements, please read this article. Comprehensive Guide to Federal Filing Requirements for S-Corps and C-Corps
California
Annual Statement of Information
S-Corps and C-Corps in California must file an Annual Statement of Information with the California Secretary of State. This form is due yearly, based on the corporation’s initial registration date.
Due Date: Within 90 days of incorporation, then annually.
Franchise Tax
All corporations in California are subject to an annual franchise tax, which must be paid to the California Franchise Tax Board.
Due Date: Annually, by the 15th day of the 4th month after the beginning of the corporation’s taxable year.
Texas
Annual Franchise Tax Report
In Texas, corporations must file an Annual Franchise Tax Report with the Texas Comptroller of Public Accounts.
Due Date: May 15.
Public Information Report
This report must be submitted along with the Franchise Tax Report and includes basic information about the corporation.
Due Date: May 15.
Florida
Annual Report
Florida requires corporations to file an Annual Report with the Florida Department of State.
Due Date: May 1.
Corporate Income Tax
Corporations must file a Florida Corporate Income/Franchise Tax Return with the Florida Department of Revenue.
Due Date: April 1 or the 15th day of the 4th month after the end of the taxable year.
Ohio
Biennial Report
Corporations in Ohio must file a Biennial Report with the Ohio Secretary of State.
Due Date: Every two years by the anniversary date of incorporation.
Pennsylvania
Annual Report
Pennsylvania requires an annual report to be filed by all domestic and foreign corporations.
Due Date: April 15.
Corporate Net Income Tax
Corporations must file a Corporate Net Income Tax Report with the Pennsylvania Department of Revenue.
Due Date: April 15 or the 15th day of the 4th month following the end of the taxable year.
Washington
Annual Report
Corporations in Washington must file an Annual Report with the Washington Secretary of State.
Due Date: On or before the last day of the anniversary month of incorporation.
Business and Occupation Tax
Washington requires corporations to file a Business and Occupation (B&O) tax return.
Due Date: Quarterly, on the last day of the month following the end of the quarter.
New York
Biennial Statement
New York requires corporations to file a Biennial Statement with the New York Department of State.
Due Date: Every two years by the end of the corporation’s anniversary month of incorporation.
Corporate Tax
Corporations must file a New York State Corporation Franchise Tax Return with the New York Department of Taxation and Finance.
Due Date: March 15 or the 15th day of the 3rd month after the end of the corporation’s fiscal year.
Georgia
Annual Registration
Georgia requires corporations to file an Annual Registration with the Georgia Secretary of State.
Due Date: April 1.
Corporate Income Tax
Corporations must file a Georgia Corporate Income Tax Return with the Georgia Department of Revenue.
Due Date: April 15 or the 15th day of the 4th month after the end of the taxable year.
Kansas
Annual Report
Kansas requires corporations to file an Annual Report with the Kansas Secretary of State.
Due Date: On or before the 15th day of the 4th month following the end of the corporation’s tax year.
Corporate Income Tax
Corporations must file a Kansas Corporate Income Tax Return with the Kansas Department of Revenue.
Due Date: April 15 or the 15th day of the 4th month after the end of the taxable year.
Missouri
Annual Report
Missouri requires corporations to file an Annual Report with the Missouri Secretary of State.
Due Date: Annually, by the end of the month in which the corporation was incorporated.
Corporate Income Tax
Corporations must file a Missouri Corporation Income Tax Return with the Missouri Department of Revenue.
Due Date: April 15 or the 15th day of the 4th month after the end of the taxable year.
Tennessee
Annual Report
Tennessee requires corporations to file an Annual Report with the Tennessee Secretary of State.
Due Date: On or before the first day of the fourth month following the close of the corporation’s fiscal year.
Franchise and Excise Tax
Corporations must file a Franchise and Excise Tax Return with the Tennessee Department of Revenue.
Due Date: April 15 or the 15th day of the fourth month following the close of the corporation’s fiscal year.
Michigan
Annual Report
Michigan requires corporations to file an Annual Report with the Michigan Department of Licensing and Regulatory Affairs.
Due Date: May 15.
Corporate Income Tax
Corporations must file a Michigan Corporate Income Tax Return with the Michigan Department of Treasury.
Due Date: April 30 or the last day of the fourth month after the end of the corporation’s tax year.
South Carolina
Annual Report
South Carolina requires corporations to file an Annual Report (Form CL-1) with the South Carolina Secretary of State.
Due Date: The same day as the corporation’s income tax return is due, typically the 15th day of the third month after the end of the tax year.
Corporate Income Tax
Corporations must file a South Carolina Corporate Income Tax Return with the South Carolina Department of Revenue.
Due Date: March 15 or the 15th day of the third month after the end of the corporation’s tax year.
Indiana
Business Entity Report
Indiana requires corporations to file a Business Entity Report with the Indiana Secretary of State.
Due Date: Biennially, during the anniversary month of the corporation’s formation.
Corporate Income Tax
Corporations must file an Indiana Corporate Income Tax Return with the Indiana Department of Revenue.
Due Date: April 15 or the 15th day of the fourth month following the end of the corporation’s tax year.
Wisconsin
Annual Report
Wisconsin requires corporations to file an Annual Report with the Wisconsin Department of Financial Institutions.
Due Date: By the end of the quarter in which the corporation was formed.
Corporate Income Tax
Corporations must file a Wisconsin Corporate Income/Franchise Tax Return with the Wisconsin Department of Revenue.
Due Date: March 15 or the 15th day of the third month after the end of the corporation’s taxable year.
Virginia
Annual Report
Virginia requires corporations to file an Annual Report with the Virginia State Corporation Commission.
Due Date: Annually, by the last day of the month in which the corporation was incorporated.
Corporate Income Tax
Corporations must file a Virginia Corporation Income Tax Return with the Virginia Department of Taxation.
Due Date: April 15 or the 15th day of the fourth month following the end of the corporation’s tax year.
Special Filing Requirements for Specific Cities
Several states have cities or counties with special filing requirements. Here are details for the states covered in this article.
California
San Francisco: Requires businesses to file an annual Business Registration Certificate and pay a Gross Receipts Tax.
Texas
Generally, Texas does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Florida
No specific city or county income taxes, but local jurisdictions may have business licenses or other regulatory requirements.
Ohio
Various Cities: Cities like Columbus, Cleveland, and Cincinnati require businesses to file a city income tax return. Ohio cities often have local income taxes, and businesses operating within these cities must comply with local filing requirements.
Pennsylvania
Philadelphia: Requires businesses to file a Business Income & Receipts Tax (BIRT) return and a Net Profits Tax return.
Other Cities: Many other cities and municipalities in Pennsylvania also impose local income taxes.
Washington
Seattle: Requires businesses to file and pay the Seattle Business License Tax.
Other Cities: Various other cities may have specific business tax requirements.
New York
New York City: Requires businesses to file a General Corporation Tax return (GCT) or an Unincorporated Business Tax return (UBT) depending on the business structure.
Georgia
Generally, Georgia does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Kansas
Kansas City: Requires businesses to file and pay an earnings tax if they earn income within Kansas City.
Missouri
Kansas City: The city of Kansas City requires businesses to file and pay an Earnings Tax. The current rate is 1%.
The City of Kansas City Tax Filing Extensions
Absurdly, the city of Kansas City does not recognize a federal extension to pay your taxes. The state of Missouri does recognize a federal extension. If you file your tax return late, and the city of Kansas City owes you a refund, you will not get it unless you have filed for an extension in that state. This is 100% ridiculous. We hope this changes at some point, because very few tax professionals and taxpayers know this.
St. Louis: Requires businesses to file and pay a Gross Receipts Tax and Earnings Tax.
Tennessee
Generally, Tennessee does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Michigan
Detroit: Requires businesses to file and pay a City Income Tax.
Other Cities: Some other cities in Michigan also impose local income taxes.
South Carolina
Generally, South Carolina does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Indiana
Generally, Indiana does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Wisconsin
Generally, Wisconsin does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
Virginia
Generally, Virginia does not have city or county income taxes, but some local jurisdictions may have specific business filing or tax requirements.
States With No Income Tax
Here is a list of states that do not have an income tax:
Alaska
Florida
Nevada
South Dakota
Texas
Washington
Wyoming
Additionally, New Hampshire and Tennessee do not tax earned income but do tax interest and dividends.
Final Points
Businesses should check with local government offices or websites in these cities and counties to ensure compliance with all applicable filing requirements.
Maintaining compliance with state filing requirements is essential for S-Corporations and C-Corporations to avoid penalties and ensure smooth operations. Each state has its own specific requirements and deadlines, making it important for business owners to stay organized and up-to-date. Consulting with a legal or tax professional can help ensure all forms are filed accurately and on time. By understanding and meeting these obligations, HVAC and plumbing business owners and managers can focus on growing their businesses.
