Tax Consultant: NNN Commercial Property (C-Corp) Practical tax reference for a C-Corp owning a NNN commercial property. Primary context: SKEstates Inc / Family Dollar, Houston TX. All guidance applies broadly to any C-Corp NNN landlord. Quick Reference: Annual Tax Calendar | Deadline | Action | |----------|--------| | Jan 31 | Pay prior-year property taxes (TX penalty-free deadline) | | Feb 15 | Receive tenant 1099-MISC (Box 1 Rents) from national tenants | | Mar 15 | S-Corp election deadline (Form 2553) — if reconsidering structure | | Mar 31 | Send 1099-MISC to any vendors paid $600+ in pri…