Tier II deadline: March 1, and what late filing can cost
Tier II reports are due on or before March 1 every year and cover the previous calendar year. Reports for calendar year 2026 are due March 1, 2027. The current EPA maximum civil penalty is $71,545 per violation, and each day a violation continues can count separately.
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Get a fixed quoteThe annual deadline
Federal rule: submit inventory information on or before March 1 each year for chemicals present at or above threshold during the preceding calendar year (40 CFR 370.45(a)). States set their own filing windows inside that. Texas, for example, opens annual reports for drafting on November 1, accepts submissions from January 1, and requires them by March 1 (TCEQ).
Other EPCRA timelines that catch facilities out
| Event | Deadline | Source |
|---|---|---|
| Annual Tier II inventory | March 1 | 40 CFR 370.45(a) |
| Agency (SERC, LEPC, fire dept.) requests Tier II | 30 days from receipt | 40 CFR 370.45(b) |
| First time over a threshold: SDS or chemical list (section 311) | 3 months | 40 CFR 370.33(a) |
| Significant new information about a reported chemical | Revised SDS within 3 months | 40 CFR 370.33(b) |
| TRI Form R / Form A (section 313) | July 1 | EPA TRI |
| Texas: new facility or new chemical (initial report) | 90 days (72 hours for fertilizer-grade ammonium nitrate) | TCEQ |
Penalties
EPCRA section 325 authorizes civil penalties for section 312 violations. After EPA's January 8, 2025 inflation adjustment, the maximum is $71,545 per violation (40 CFR 19.4, Table 1, 42 U.S.C. 11045(c)(1)). EPCRA treats each day a violation continues as a separate violation. EPA resolves late, missing and incomplete Tier II filings through enforcement settlements every year, and states can add their own penalties.
The penalty is a maximum. Actual amounts depend on EPA's penalty policy, the facts, and how quickly a facility corrects the problem. If you have missed a year, filing a complete and accurate report promptly is the usual first step. Talk to counsel about disclosure options; this page is not legal advice.
A realistic timeline
- November–December: collect last year's report, purchase and inventory records, SDSs for anything new, and storage locations.
- January: calculate peak and average amounts, check thresholds, and build the report in your state's system.
- February: internal review, certification by the owner/operator, state fee payment where required.
- By March 1: submit to the SERC, LEPC and fire department (often one portal covers all three).
Sources
- 40 CFR 370.33 and 370.45 (eCFR)
- 40 CFR 19.4, civil penalty inflation adjustments
- TCEQ, Types of Tier II reports and timelines
- EPA TRI reporting basics (RY2025)
Related guides
Need it done for you?
We prepare Tier II reports for a fixed price
From $1,250 per facility (up to 30 chemicals), built in your state's system and ready for your official to certify before March 1. TRI Form R from $1,500.