| name | entity-compliance |
| description | Track entity compliance: annual filing deadlines, K-1 distribution tracking,
registration renewals, and per-entity/per-jurisdiction requirements. Use for
compliance audits, filing season preparation, or deadline tracking.
|
Entity Compliance
Compliance Calendar by Entity Type
US Entities
| Entity Type | Filing | Due Date | Frequency |
|---|
| LLC (multi-member) | Form 1065 + K-1s | Mar 15 | Annual |
| LLC (single-member) | Schedule C (1040) | Apr 15 | Annual |
| S-Corp | Form 1120-S + K-1s | Mar 15 | Annual |
| C-Corp | Form 1120 | Apr 15 | Annual |
| Revocable Trust | Grantor's 1040 | Apr 15 | Annual |
| Irrevocable Trust | Form 1041 + K-1s | Apr 15 | Annual |
| All entities | State annual report | Varies by state | Annual |
| All entities | Registered agent renewal | Varies | Annual |
| All entities | Franchise tax | Varies by state | Annual |
India Entities
| Entity Type | Filing | Due Date | Frequency |
|---|
| HUF | ITR-2 or ITR-3 | Jul 31 | Annual |
| Private Ltd | ITR-6 + audit | Sep 30 | Annual |
| Private Ltd | Annual return (MCA) | Nov 30 | Annual |
| LLP | ITR-5 + Form 8 | Sep 30 | Annual |
| LLP | Form 11 (MCA) | May 30 | Annual |
| Private Trust | ITR-5 or ITR-7 | Jul 31 | Annual |
| All entities | GST returns | 20th monthly | Monthly |
| All entities | TDS returns | Quarterly | Quarterly |
Compliance Check Workflow
Tool Routing
- Primary system:
estate-planning for entities, critical dates, ownership paths, and linked legal docs.
- Tax planning overlays:
household-tax for estimated payments, scenario analysis, and filing-readiness views.
- Finance facts:
finance-graph only when underlying valuation/statement context is required to explain a compliance risk.
- Regulatory context:
us-legal.search_court_opinions and us-legal.get_recent_court_opinions for case law relevant to compliance obligations; us-legal.search_federal_register for pending regulatory changes affecting entity filing requirements.
- Do not treat
finance-graph analytics as a substitute for household-tax scenario outputs.
Step 1: List Active Entities
list_entities(status='active') — all entities requiring compliance attention.
Step 2: Check Critical Dates
get_upcoming_dates(days=90) — filter for tax_filing, registration_renewal types.
Flag any overdue (due_date < today, completed = false).
Step 3: Per-Entity Audit
For each active entity, verify:
- Annual filing: Is the tax return filed or on extension?
- K-1s distributed: (For pass-through entities) Are K-1s sent to all owners?
- State filings: Annual report filed? Franchise tax paid?
- Registered agent: Current and renewed?
- Documents: Is the operating agreement / trust document linked in estate-planning?
Step 4: Output
## Compliance Status — [Date]
### Overdue
| Entity | Filing | Due Date | Days Overdue |
|--------|--------|----------|-------------|
### Upcoming (Next 90 Days)
| Entity | Filing | Due Date | Days Until | Status |
|--------|--------|----------|-----------|--------|
### K-1 Distribution Status
| Entity | K-1 Recipients | Distributed? | Date |
|--------|---------------|-------------|------|
### Registration Status
| Entity | State | Agent | Renewal Due |
|--------|-------|-------|-------------|
### Gaps
[Entities missing critical dates entries, documents, or agent info]
Always append:
- Provenance: which MCPs were used (
estate-planning, household-tax, optional finance-graph)
- Confidence notes: missing data fields that could change the recommendation
K-1 Tracking
For each pass-through entity (LLC, S-Corp, Irrevocable Trust):
- Identify all owners from ownership_paths
- Each owner receives a K-1 showing their share of income/loss
- Track: K-1 prepared → K-1 sent → K-1 filed with owner's return
- Deadline: K-1s must be sent by Mar 15 (US) to owners
State-Specific Notes
Delaware
- Annual franchise tax: due Mar 1 (corps) or Jun 1 (LLCs)
- Annual report: filed with franchise tax
- Registered agent: mandatory, renewal varies by provider
California
- LLC annual fee: $800 minimum franchise tax (due Apr 15)
- LLC fee: additional fee based on total income ($0-$900+)
- Statement of Information: due within 90 days of formation, then biennially
Texas
- Franchise tax: due May 15
- No income tax, but margin tax applies to entities with revenue > $2.47M
India (Karnataka)
- Professional tax: applies to employed individuals and businesses
- Shops & Commercial Establishments Act: registration required
