US Tax Compliance

January is one of the busiest compliance months for U.S. businesses. Between federal filings, state tax payments, payroll reporting, and license renewals, deadlines stack up quickly especially for companies operating in multiple states. This article is a quick reminder to double-check your January tax and compliance filings. The start of the year brings some of the most deadline-heavy obligations for U.S. businesses, from federal payroll filings to state tax payments, 1099s, W-2s, and more. Table of Contents Federal Obligations (All States) By January 15 By January 31 State-Level Obligations Commonly Due in January These apply based on nexus (physical, economic, or employee presence). 1. State Income & Franchise Taxes Common January Requirements Examples 2. Sales & Use Tax January Activity Examples 3. Payroll & Employment Taxes (State) Common January Deadlines Examples 4. Annual Reports & Entity Compliance Some states require annual or biennial reports in January: Examples 5. Business Licenses & Renewals JANUARY COMPLIANCE QUICK CHECKLIST ✔ Issue W-2s and 1099s ✔ File federal payroll returns (941 / 940) ✔ Pay Q4 estimated taxes (federal + state) ✔ File December sales tax returns ✔ File Q4 state payroll & unemployment reports ✔ Renew licenses and registered agent services ✔ Confirm entity is in good standing with each state  Important Notes MontPac’s Recommendation January compliance is not the time to rely on memory or spreadsheets. The combination of payroll filings, information returns, estimated taxes, and state-level requirements makes this month particularly high-risk for missed deadlines. At MontPac, we recommend setting up a centralized compliance calendar and reviewing all federal and state obligations before year-end. For multi-state businesses, having a dedicated accounting partner monitor filings, payments, and renewals can significantly reduce risk and administrative burden. If you’re unsure which January filings apply to your business or how many states you’re actually required to file in, our team can help you identify gaps and coordinate with our network of trusted tax partners to ensure full compliance.  With the right preparation and support, January doesn’t have to be overwhelming. It can be a strong start to a well-managed financial year.