# Compliance Tax FY2 S2 - I was not aware that Form 1120 had to be filed to USA federal government IRS. I have been filing forms and taxes to Delaware State government. - I sent an explanatory letter, Form 1120 for this year, and Form 1120 for each past year, to the IRS, to fix this mistake retroactively. - Consider making 2024 a short tax year by making 2024 tax year span from 24.01.01 to 24.09.21. Then we can use 09.22 as the start of each fiscal year. For this, file Form 1128 and Form 1120 to IRS by January 15, 2025. (Note: Delaware Franchise Tax is by calendar year regardless of company fiscal year. But Delaware Income Tax is by company fiscal year.)