March 1 deadline

The annual due date for Tier II reports covering the previous calendar year.

EPCRA Section 312 reports are due by March 1 each year and cover the calendar year that just ended. A report filed in March 2027 describes what the facility held during 2026.

Some states set earlier deadlines, require filing through their own portal, or charge fees that must be paid before the filing is accepted. A few accept the federal Tier2 Submit file; others require their own format entirely.

The obligation is triggered by what was held during the reporting year, not by what is on site at filing time. A chemical that crossed its threshold in July and was gone by December is still reportable.

Related terms

• Tier II reportThe annual inventory of hazardous chemicals a facility held during the previous calendar year, filed under EPCRA Section 312.
• EPCRA Section 312The annual hazardous chemical inventory requirement, the section the Tier II report is filed under.
• Reporting thresholdThe quantity at which a chemical becomes reportable: 10,000 lb for most, lower for Extremely Hazardous Substances.

A plain-English explanation, not legal advice. Figures are the federal baseline; your state may differ, so see the state-by-state requirements.