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Every deadline, both countries

Each obligation with who has to file it, what happens if you miss it, and a link to the official source. Pick the ones that apply to you and get them in your calendar.

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Not sure which filings are yours?

Four questions. With each answer, the deadlines that apply to you start showing up. No personal data until the end.

Every obligation, one by one

Tap an obligation to see who files it, what happens if you miss it, and the official source.

  1. US Date varies Registered agent renewal Registered Agent
    Who files it
    Every US company must keep a registered agent in the state. Renewal runs from the contract date, not from a calendar date.
    If you miss it
    Without a registered agent the company has no legal address for service of process, and the state can revoke the registration. Since the date is yours, it is not included in the calendar file.

    This obligation has no fixed date, so it is not included in the calendar file. Confirm the date for your case.

    Official source
  2. US 15 JAN Fourth quarter estimated tax 1040-ES
    Who files it
    Anyone paying US estimated tax: self-employed, pass-through owners, income without withholding.
    If you miss it
    Interest and underpayment penalty, calculated per quarter in arrears.
    Official source
  3. US 01 MAR Delaware annual report and franchise tax DE Annual Report
    Who files it
    Domestic corporations registered in Delaware. Foreign corporations file by 30 June, and LLCs have their own deadline.
    If you miss it
    A fixed penalty plus monthly interest on the balance, and the company loses good standing in the state.
    Official source
  4. US 15 MAR Partnerships and S corporations 1065 · 1120-S
    Who files it
    Partnerships and S corporations on a calendar tax year.
    If you miss it
    Late-filing penalty charged per partner or shareholder, per month late, even with no tax due.
    Official source
  5. BR 31 MAR Simples Nacional annual return DEFIS
    Who files it
    Companies under the Simples Nacional regime, even with no revenue in the year.
    If you miss it
    Late-filing penalty and inability to issue the regime collection document.
    Official source
  6. BR 05 APR Brazilian capital held abroad CBE
    Who files it
    Brazilian residents holding assets abroad above the annual threshold set by the central bank.
    If you miss it
    Penalty applied by the central bank, graded by delay and by the information provided.
    Official source
  7. US 15 APR Individuals, C corporations and FBAR 1040 · 1120
    Who files it
    Individuals subject to US taxation, C corporations, and anyone with foreign accounts subject to FBAR.
    If you miss it
    Failure-to-file and failure-to-pay penalties plus interest. FBAR carries its own separate penalty.
    Official source
  8. US 15 APR First quarter estimated tax 1040-ES Q1
    Who files it
    Anyone paying US estimated tax on income earned from January to March.
    If you miss it
    Interest and underpayment penalty, accruing from this date.
    Official source
  9. US Date varies Annual report in your state Annual Report
    Who files it
    Every company registered in a US state. The date changes by state and entity type: Delaware bills corporations on 1 March, Wyoming uses the anniversary month of formation.
    If you miss it
    The company loses good standing, and persistent failure leads to administrative dissolution. Confirm your state deadline: because it is not fixed, it is not included in the calendar file.

    This obligation has no fixed date, so it is not included in the calendar file. Confirm the date for your case.

    Official source
  10. BR 31 MAY Individual income tax return DIRPF
    Who files it
    Individuals who are Brazilian tax residents and meet that year’s filing thresholds.
    If you miss it
    Minimum late-filing penalty, and the pending return affects the taxpayer standing.
    Official source
  11. US 15 JUN Automatic extension for filers living abroad 1040 · abroad
    Who files it
    US taxpayers whose tax home was outside the country on the original due date.
    If you miss it
    The extension covers filing only. Interest on tax due still runs from April.
    Official source
  12. US 15 JUN Second quarter estimated tax 1040-ES Q2
    Who files it
    Anyone paying US estimated tax on income earned in April and May.
    If you miss it
    Interest and underpayment penalty, accruing from this date.
    Official source
  13. BR 30 JUN Digital accounting bookkeeping file ECD
    Who files it
    Companies required to file the digital accounting bookkeeping, depending on their tax regime.
    If you miss it
    Late-filing penalty calculated per calendar month or fraction thereof.
    Official source
  14. BR 31 JUL Corporate tax bookkeeping file ECF
    Who files it
    Companies in general, including exempt and immune entities, with the stated exceptions.
    If you miss it
    Late-filing penalty, with amounts varying by the assessment regime.
    Official source
  15. US 15 SEP Extended deadline for partnerships and S corps 7004
    Who files it
    Partnerships and S corporations that filed for an extension on Form 7004.
    If you miss it
    End of the extension. From here the per-partner, per-month late penalty resumes.
    Official source
  16. US 15 SEP Third quarter estimated tax 1040-ES Q3
    Who files it
    Anyone paying US estimated tax on income earned from June to August.
    If you miss it
    Interest and underpayment penalty, accruing from this date.
    Official source
  17. US 15 OCT Extended individual and FBAR deadline 4868 · FBAR
    Who files it
    Individuals who filed for an extension on Form 4868, and FBAR filers.
    If you miss it
    Final deadline of the year. No further extension is available after it.
    Official source
  18. BR 31 DEC Profit of a controlled foreign entity Lei 14.754
    Who files it
    Brazilian tax residents controlling a foreign entity that meets the conditions in the law.
    If you miss it
    Profit is deemed available on 31 December and taxed at 15%, with no distribution required. Reasoning from the old rule gets both the year and the amount wrong.
    Official source

Reference dates for the ordinary calendar. Extensions and special regimes move these deadlines, which is precisely why someone has to track them.

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