Q2 2026 Regulatory Deadlines: Critical Dates for Turkish Companies in the US
Q2 2026 brings a critical cluster of regulatory deadlines for Turkish companies and individuals with US operations. From April 15 tax filings through June 30 H-1B petition deadlines, this calendar ensures Turkish businesses don't miss key compliance dates.
Q2 2026 Regulatory Deadlines: Critical Dates for Turkish Companies in the US
The second quarter of 2026 (April–June) contains some of the most important regulatory deadlines of the year for Turkish companies and individuals with US operations. Missing these deadlines can result in penalties, loss of rights, or immigration consequences. This calendar provides a structured overview.
April Deadlines
April 15 — Individual Federal Income Tax Returns
The most widely known US tax deadline. Turkish nationals who are US tax residents (green card holders or substantial presence test) must file their federal income tax returns or request a 6-month extension (Form 4868).
Key considerations for Turkish individuals:
- Worldwide income must be reported, including Turkish income
- Foreign tax credits may be available for Turkish taxes paid
- FBAR (FinCEN Form 114) is also due April 15 (automatic extension to October 15)
- Form 8938 (FATCA) is due with the tax return
April 15 — FBAR Filing Deadline
US persons (including Turkish nationals who are US tax residents) with foreign financial accounts exceeding $10,000 must file FinCEN Form 114 (FBAR). The deadline is April 15 with an automatic extension to October 15 — no separate extension request is needed.
April 15 — Q1 2026 Estimated Tax Payment
Corporations and individuals with US tax obligations must make their Q1 2026 estimated tax payment.
April 30 — Form I-9 Compliance Audit
While not a specific filing deadline, April is a good time for Turkish employers to conduct an internal I-9 audit. USCIS and ICE conduct I-9 inspections, and penalties for non-compliance can be significant.
May Deadlines
May 1 — NYC Real Property Income and Expense (RPIE)
Owners of NYC income-producing property with an assessed value over $40,000 must file RPIE statements with the NYC Department of Finance. Turkish investors with NYC income property must comply.
May 15 — Nonprofit Tax Returns (Form 990)
Turkish-affiliated nonprofit organizations with US operations must file Form 990 (or request an extension) by May 15.
May 31 — Form 5471 (Foreign Corporation Reporting)
US persons who are officers, directors, or shareholders of Turkish corporations may need to file Form 5471 with their US tax return. While the form is filed with the tax return (April 15 or extended), May 31 is the deadline for certain categories of filers.
June Deadlines
June 15 — Q2 2026 Estimated Tax Payment
Second quarter estimated tax payment due for corporations and individuals with US tax obligations.
June 15 — US Tax Return for Non-Resident Aliens with US Income
Turkish nationals who are not US tax residents but have US-source income (wages from US employment, US rental income, etc.) must file Form 1040-NR by June 15 (if they received wages subject to withholding) or by April 15 (if they did not).
June 30 — H-1B Petition Filing Deadline (FY2027 Selected Registrants)
Employers whose H-1B registrations were selected in the March lottery must file H-1B petitions by June 30, 2026. Missing this deadline forfeits the selected registration.
Action required: If you registered for H-1B in March and were selected, your petition must be filed by June 30. Engage immigration counsel immediately if you have not already done so.
June 30 — Delaware Annual Report (LLCs)
Delaware LLCs must file their annual report and pay the annual tax by June 30. (Note: Delaware corporations have a March 1 deadline; LLCs have a June 30 deadline.)
Ongoing Q2 Obligations
Payroll Tax Deposits
Turkish employers with US employees must make federal payroll tax deposits (federal income tax withholding, Social Security, Medicare) on a semi-weekly or monthly schedule depending on deposit liability.
State Sales Tax Returns
Turkish companies with US sales tax obligations must file state sales tax returns on their applicable schedule (monthly, quarterly, or annually depending on volume).
OFAC Screening
Turkish companies with US operations should conduct ongoing OFAC screening of counterparties, particularly as OFAC updates its SDN list regularly.
Looking Ahead to Q3 2026
Key Q3 2026 deadlines to begin preparing for:
- July 31: Form 5500 (employee benefit plan annual report)
- August 15: Extended corporate tax returns (if extension filed in March)
- September 15: Q3 2026 estimated tax payment
- September 15: Extended S-corporation and partnership returns
- October 15: Extended individual tax returns; FBAR extended deadline
Compliance Calendar Best Practices
Turkish companies with US operations should:
- Maintain a compliance calendar: Track all federal, state, and local deadlines in a centralized system
- Assign responsibility: Designate a specific person responsible for each compliance obligation
- Build in lead time: Start preparation at least 30 days before each deadline
- Use professional advisors: Engage US tax, legal, and immigration counsel for complex filings
- Document compliance: Maintain records of all filings and payments for at least 7 years
How ULF New York Can Help
Our attorneys monitor the regulatory calendar for Turkish companies with US operations and provide timely reminders and guidance on upcoming deadlines. We offer compliance calendar services to ensure Turkish businesses never miss a critical filing.
This article is for informational purposes only and does not constitute legal advice. Regulatory requirements are subject to change; please consult qualified counsel for current obligations specific to your situation.
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Written by
ULF New York Editorial Team
ULF New York legal team — New York-based attorneys advising Turkish companies and investors on U.S. market entry, corporate law, real estate, and international trade.