entity-compliance

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:

1. Annual filing: Is the tax return filed or on extension?
2. K-1s distributed: (For pass-through entities) Are K-1s sent to all owners?
3. State filings: Annual report filed? Franchise tax paid?
4. Registered agent: Current and renewed?
5. 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):

1. Identify all owners from ownership_paths
2. Each owner receives a K-1 showing their share of income/loss
3. Track: K-1 prepared → K-1 sent → K-1 filed with owner's return
4. 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