BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Cheq Capital//Calendario fiscal LLC//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:LLC: federal obligations (Cheq Capital)
URL:https://cheqcapital.com/en/llc-tax-calendar/
BEGIN:VEVENT
UID:form-5472-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260415
DTEND;VALUE=DATE:20260416
SUMMARY:Form 5472 + pro forma Form 1120
DESCRIPTION:Reports to the IRS the transactions between the LLC and its f
 oreign owner or related parties. It is filed stapled to a pro forma Form
  1120 that carries only the name\, address\, and the notation Foreign-Ow
 ned U.S. DE at the top\, with no economic activity reported.\nRule: Apri
 l 15 of the year following the tax year (calendar year)\; if it fell on 
 a weekend or legal holiday it would move to the next business day (IRC 7
 503). In 2026 and 2027\, April 15 falls on a business day\, so there is 
 no shift.\nExtension: Form 7004 filed before April 15 extends the deadli
 ne to October 15 of the same year.\nCost: 0 USD for the form itself\; 50
 0 to 1\,500 USD if prepared by a CPA for a straightforward non-ETBUS cas
 e (market estimate\, not an official figure)\nPenalty: 25\,000 USD per f
 orm and year for failing to file or to keep the required records (IRC 60
 38A(d)). If noncompliance continues more than 90 days after IRS notice\,
  an additional 25\,000 USD is added for each further 30-day period.\nIRS
 \, Instructions for Form 5472: https://www.irs.gov/instructions/i5472\nh
 ttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 5472 + pro forma Form 1120
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-5472-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:Form 5472 + pro forma Form 1120
DESCRIPTION:Reports to the IRS the transactions between the LLC and its f
 oreign owner or related parties. It is filed stapled to a pro forma Form
  1120 that carries only the name\, address\, and the notation Foreign-Ow
 ned U.S. DE at the top\, with no economic activity reported.\nRule: Apri
 l 15 of the year following the tax year (calendar year)\; if it fell on 
 a weekend or legal holiday it would move to the next business day (IRC 7
 503). In 2026 and 2027\, April 15 falls on a business day\, so there is 
 no shift.\nExtension: Form 7004 filed before April 15 extends the deadli
 ne to October 15 of the same year.\nCost: 0 USD for the form itself\; 50
 0 to 1\,500 USD if prepared by a CPA for a straightforward non-ETBUS cas
 e (market estimate\, not an official figure)\nPenalty: 25\,000 USD per f
 orm and year for failing to file or to keep the required records (IRC 60
 38A(d)). If noncompliance continues more than 90 days after IRS notice\,
  an additional 25\,000 USD is added for each further 30-day period.\nIRS
 \, Instructions for Form 5472: https://www.irs.gov/instructions/i5472\nh
 ttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 5472 + pro forma Form 1120
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-7004-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260415
DTEND;VALUE=DATE:20260416
SUMMARY:Form 7004 (extension request)
DESCRIPTION:Requests an automatic 6-month extension to file Form 1120 (an
 d therefore the 5472+1120 package).\nRule: Must be filed on or before th
 e original due date of the return\, not after.\nCost: 0 USD for the form
 \nPenalty: There is no standalone penalty for not filing Form 7004\; the
  risk is losing the extension and being exposed to the Form 5472 penalty
  (25\,000 USD) if the 5472+1120 package is late.\nIRS\, About Form 7004:
  https://www.irs.gov/forms-pubs/about-form-7004\nIRS\, Instructions for 
 Form 7004: https://www.irs.gov/pub/irs-pdf/i7004.pdf\nhttps://cheqcapita
 l.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 7004 (extension request)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-7004-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:Form 7004 (extension request)
DESCRIPTION:Requests an automatic 6-month extension to file Form 1120 (an
 d therefore the 5472+1120 package).\nRule: Must be filed on or before th
 e original due date of the return\, not after.\nCost: 0 USD for the form
 \nPenalty: There is no standalone penalty for not filing Form 7004\; the
  risk is losing the extension and being exposed to the Form 5472 penalty
  (25\,000 USD) if the 5472+1120 package is late.\nIRS\, About Form 7004:
  https://www.irs.gov/forms-pubs/about-form-7004\nIRS\, Instructions for 
 Form 7004: https://www.irs.gov/pub/irs-pdf/i7004.pdf\nhttps://cheqcapita
 l.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 7004 (extension request)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:fbar-fincen-114-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260415
DTEND;VALUE=DATE:20260416
SUMMARY:FBAR\, Report of Foreign Bank and Financial Accounts (FinCEN Form
  114)
DESCRIPTION:Reports to FinCEN the financial accounts the LLC holds outsid
 e the United States.\nRule: Applies if the aggregate value of financial 
 accounts outside the U.S. exceeds 10\,000 USD at any point in the year. 
 Deadline is April 15\, with an automatic extension to October 15 that do
 es not need to be requested.\nExtension: Automatic extension to October 
 15\, with no filing or form needed to request it.\nCost: 0 USD\, filed d
 irectly through FinCEN's BSA E-Filing system\nPenalty: Non-willful: up t
 o 16\,536 USD (inflation-adjusted figure in effect since January 2025). 
 Willful: up to 165\,353 USD or 50% of the account balance at the time of
  the violation\, whichever is greater.\nIRS\, Report of Foreign Bank and
  Financial Accounts (FBAR): https://www.irs.gov/businesses/small-busines
 ses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar\nFi
 nCEN\, Report Foreign Bank and Financial Accounts: https://www.fincen.go
 v/report-foreign-bank-and-financial-accounts\nFederal Register\, FinCEN 
 inflation adjustment of civil monetary penalties (Jan 17\, 2025): https:
 //www.federalregister.gov/documents/2025/01/17/2025-01374/financial-crim
 es-enforcement-network-inflation-adjustment-of-civil-monetary-penalties\
 nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:FBAR\, Report of Foreign Bank and Financial Accounts (FinCEN 
 Form 114)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:fbar-fincen-114-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:FBAR\, Report of Foreign Bank and Financial Accounts (FinCEN Form
  114)
DESCRIPTION:Reports to FinCEN the financial accounts the LLC holds outsid
 e the United States.\nRule: Applies if the aggregate value of financial 
 accounts outside the U.S. exceeds 10\,000 USD at any point in the year. 
 Deadline is April 15\, with an automatic extension to October 15 that do
 es not need to be requested.\nExtension: Automatic extension to October 
 15\, with no filing or form needed to request it.\nCost: 0 USD\, filed d
 irectly through FinCEN's BSA E-Filing system\nPenalty: Non-willful: up t
 o 16\,536 USD (inflation-adjusted figure in effect since January 2025). 
 Willful: up to 165\,353 USD or 50% of the account balance at the time of
  the violation\, whichever is greater.\nIRS\, Report of Foreign Bank and
  Financial Accounts (FBAR): https://www.irs.gov/businesses/small-busines
 ses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar\nFi
 nCEN\, Report Foreign Bank and Financial Accounts: https://www.fincen.go
 v/report-foreign-bank-and-financial-accounts\nFederal Register\, FinCEN 
 inflation adjustment of civil monetary penalties (Jan 17\, 2025): https:
 //www.federalregister.gov/documents/2025/01/17/2025-01374/financial-crim
 es-enforcement-network-inflation-adjustment-of-civil-monetary-penalties\
 nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:FBAR\, Report of Foreign Bank and Financial Accounts (FinCEN 
 Form 114)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1040-nr-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:Form 1040-NR for the nonresident member
DESCRIPTION:Individual income tax return for the foreign member on income
  effectively connected with a U.S. trade or business.\nRule: If the memb
 er has no wages subject to withholding\, the deadline is June 15\, not A
 pril 15. If there are wages subject to withholding\, the deadline is Apr
 il 15\, the same as a resident taxpayer.\nExtension: Form 4868 filed bef
 ore the deadline: if the regular due date is June 15\, the extension goe
 s directly to December 15 (not October 15). There is also an additional 
 discretionary extension for those living abroad\, requested by letter be
 fore October 15.\nCost: 0 USD for the form\; 200 to 800 USD if prepared 
 by a tax preparer (market estimate)\nPenalty: Failure-to-file and failur
 e-to-pay penalties\, plus interest\, calculated as a percentage of unpai
 d tax\; they increase if tax is owed and the return is late.\nIRS\, Publ
 ication 519\, U.S. Tax Guide for Aliens: https://www.irs.gov/publication
 s/p519\nIRS\, Instructions for Form 1040-NR: https://www.irs.gov/instruc
 tions/i1040nr\nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 1040-NR for the nonresident member
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1040-nr-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270615
DTEND;VALUE=DATE:20270616
SUMMARY:Form 1040-NR for the nonresident member
DESCRIPTION:Individual income tax return for the foreign member on income
  effectively connected with a U.S. trade or business.\nRule: If the memb
 er has no wages subject to withholding\, the deadline is June 15\, not A
 pril 15. If there are wages subject to withholding\, the deadline is Apr
 il 15\, the same as a resident taxpayer.\nExtension: Form 4868 filed bef
 ore the deadline: if the regular due date is June 15\, the extension goe
 s directly to December 15 (not October 15). There is also an additional 
 discretionary extension for those living abroad\, requested by letter be
 fore October 15.\nCost: 0 USD for the form\; 200 to 800 USD if prepared 
 by a tax preparer (market estimate)\nPenalty: Failure-to-file and failur
 e-to-pay penalties\, plus interest\, calculated as a percentage of unpai
 d tax\; they increase if tax is owed and the return is late.\nIRS\, Publ
 ication 519\, U.S. Tax Guide for Aliens: https://www.irs.gov/publication
 s/p519\nIRS\, Instructions for Form 1040-NR: https://www.irs.gov/instruc
 tions/i1040nr\nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 1040-NR for the nonresident member
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1040-es-nr-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260615
DTEND;VALUE=DATE:20260616
SUMMARY:Estimated tax payments\, Form 1040-ES (NR)
DESCRIPTION:Quarterly payments on account of the nonresident member's inc
 ome tax on effectively connected income.\nRule: If the first payment is 
 not due until June 15 (the typical case without withheld wages)\, the sc
 hedule has 3 installments: June 15 (half)\, September 15 (one quarter)\,
  and January 15 of the following year (one quarter). The January payment
  is not required if Form 1040-NR is filed and the full balance paid befo
 re February 1.\nCost: 0 USD\, it is a payment\, not a paid filing step\n
 Penalty: Estimated tax underpayment penalty\, calculated as interest on 
 the installment not paid on time.\nIRS\, Publication 519\, Estimated Tax
  section: https://www.irs.gov/publications/p519\nhttps://cheqcapital.com
 /en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estimated tax payments\, Form 1040-ES (NR)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1040-es-nr-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270615
DTEND;VALUE=DATE:20270616
SUMMARY:Estimated tax payments\, Form 1040-ES (NR)
DESCRIPTION:Quarterly payments on account of the nonresident member's inc
 ome tax on effectively connected income.\nRule: If the first payment is 
 not due until June 15 (the typical case without withheld wages)\, the sc
 hedule has 3 installments: June 15 (half)\, September 15 (one quarter)\,
  and January 15 of the following year (one quarter). The January payment
  is not required if Form 1040-NR is filed and the full balance paid befo
 re February 1.\nCost: 0 USD\, it is a payment\, not a paid filing step\n
 Penalty: Estimated tax underpayment penalty\, calculated as interest on 
 the installment not paid on time.\nIRS\, Publication 519\, Estimated Tax
  section: https://www.irs.gov/publications/p519\nhttps://cheqcapital.com
 /en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Estimated tax payments\, Form 1040-ES (NR)
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1099-nec-federal-2026-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20260202
DTEND;VALUE=DATE:20260203
SUMMARY:Form 1099-NEC
DESCRIPTION:Reports to the IRS payments for services made to independent 
 contractors in the U.S.\nRule: Deadline is January 31\, both for the IRS
  and for the recipient. If it falls on a weekend it moves to the next bu
 siness day.\nCost: 0 USD if self-filed\; 5 to 15 USD per form on third-p
 arty platforms (market estimate)\nPenalty: Penalty for late or incorrect
  filing\, tiered by delay (approx. 60 to 340 USD per form in 2026\, high
 er if intentional)\; confirm the current scale with the IRS before apply
 ing it.\nIRS\, Instructions for Form 1099-NEC/MISC: https://www.irs.gov/
 instructions/i1099mec\nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 1099-NEC
TRIGGER:-P14D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1099-nec-federal-2027-en@cheqcapital.com
DTSTAMP:20260914T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:Form 1099-NEC
DESCRIPTION:Reports to the IRS payments for services made to independent 
 contractors in the U.S.\nRule: Deadline is January 31\, both for the IRS
  and for the recipient. If it falls on a weekend it moves to the next bu
 siness day.\nCost: 0 USD if self-filed\; 5 to 15 USD per form on third-p
 arty platforms (market estimate)\nPenalty: Penalty for late or incorrect
  filing\, tiered by delay (approx. 60 to 340 USD per form in 2026\, high
 er if intentional)\; confirm the current scale with the IRS before apply
 ing it.\nIRS\, Instructions for Form 1099-NEC/MISC: https://www.irs.gov/
 instructions/i1099mec\nhttps://cheqcapital.com/en/llc-tax-calendar/
URL:https://cheqcapital.com/en/llc-tax-calendar/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 1099-NEC
TRIGGER:-P14D
END:VALARM
END:VEVENT
END:VCALENDAR