2027 Tax Calendar

General Tax Calendar

  • Oct. 15: Extended deadline to file 2025 tax return

  • 2027 Tax Return Season

  1. JAN15Fri
    Individuals & Sole Proprietors
    Q4 2026 estimated tax payment (Form 1040-ES)
    January 15, 2027
  2. FEB1Mon
    Employers (Payroll)
    FUTA deposit, Q4 2026 (if liability exceeds $500)
    February 1, 2027
  3. FEB1Mon
    Employers (Payroll)
    Form 940 FUTA annual return, tax year 2026
    February 1, 2027
  4. FEB1Mon
    Employers (Payroll)
    Form 941, Q4 2026 (employer's quarterly return)
    February 1, 2027
  5. FEB1Mon
    Forms & Reporting
    Form 1099-MISC and other 1099s to recipients, tax year 2026
    February 1, 2027
  6. FEB1Mon
    Forms & Reporting
    Form 1099-NEC to the IRS and to recipients, tax year 2026
    February 1, 2027
  7. FEB1Mon
    Forms & Reporting
    Forms W-2 and W-3 to the SSA and to employees, tax year 2026
    February 1, 2027
  8. MAR1Mon
    Forms & Reporting
    Form 1099-MISC and other 1099s to the IRS on paper, tax year 2026
    March 1, 2027
  9. MAR15Mon
    Partnerships
    Form 1065 partnership return, tax year 2026
    March 15, 2027
  10. MAR15Mon
    S-Corporations
    Form 1120-S S corporation return, tax year 2026
    March 15, 2027
  11. MAR31Wed
    Forms & Reporting
    Form 1099-MISC and other 1099s to the IRS electronically, tax year 2026
    March 31, 2027
  12. APR15Thu
    Individuals & Sole Proprietors
    Form 1040 return with Schedule C, tax year 2026
    April 15, 2027
  13. APR15Thu
    Individuals & Sole Proprietors
    Q1 2027 estimated tax payment (Form 1040-ES)
    April 15, 2027
  14. APR15Thu
    C-Corporations
    Form 1120 C corporation return, tax year 2026
    April 15, 2027
  15. APR15Thu
    C-Corporations
    Q1 2027 corporate estimated tax (Form 1120-W)
    April 15, 2027
  16. APR30Fri
    Employers (Payroll)
    FUTA deposit, Q1 2027 (if liability exceeds $500)
    April 30, 2027
  17. APR30Fri
    Employers (Payroll)
    Form 941, Q1 2027 (employer's quarterly return)
    April 30, 2027
  18. MAY17Mon
    Tax-Exempt Organizations
    Form 990 series return, tax year 2026
    May 17, 2027
  19. JUN15Tue
    Individuals & Sole Proprietors
    Q2 2027 estimated tax payment (Form 1040-ES)
    June 15, 2027
  20. JUN15Tue
    C-Corporations
    Q2 2027 corporate estimated tax (Form 1120-W)
    June 15, 2027
  21. AUG2Mon
    Employers (Payroll)
    FUTA deposit, Q2 2027 (if liability exceeds $500)
    August 2, 2027
  22. AUG2Mon
    Employers (Payroll)
    Form 941, Q2 2027 (employer's quarterly return)
    August 2, 2027
  23. SEP15Wed
    Individuals & Sole Proprietors
    Q3 2027 estimated tax payment (Form 1040-ES)
    September 15, 2027
  24. SEP15Wed
    Partnerships
    Form 1065 extended return (Form 7004), tax year 2026
    September 15, 2027
  25. SEP15Wed
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2026
    September 15, 2027
  26. SEP15Wed
    C-Corporations
    Q3 2027 corporate estimated tax (Form 1120-W)
    September 15, 2027
  27. OCT15Fri
    Individuals & Sole Proprietors
    Form 1040 extended return (Form 4868), tax year 2026
    October 15, 2027
  28. OCT15Fri
    C-Corporations
    Form 1120 extended return (Form 7004), tax year 2026
    October 15, 2027
  29. NOV1Mon
    Employers (Payroll)
    FUTA deposit, Q3 2027 (if liability exceeds $500)
    November 1, 2027
  30. NOV1Mon
    Employers (Payroll)
    Form 941, Q3 2027 (employer's quarterly return)
    November 1, 2027
  31. NOV15Mon
    Tax-Exempt Organizations
    Form 990 extended return (Form 8868), tax year 2026
    November 15, 2027
  32. DEC15Wed
    C-Corporations
    Q4 2027 corporate estimated tax (Form 1120-W)
    December 15, 2027

 

Method

 

corporations file 2025 Form 1120-S Provide Schedule K-1 to partners/shareholders


March 31 — File electronic Forms 1097, 1098, 1099 (except 1099-NEC), and W-2G
April 15 — Individuals file 2025 Form 1040 / 1040-SR Pay tax due for 2025 First installment of 2026 estimated tax Corporations file 2025 Form 1120 2026

June 15 — U.S. citizens/residents abroad file 2025 Form 1040/1040-SR and pay tax due Second installment of 2026 estimated tax

 

September 15 —Third installment of 2026 estimated tax Extended due date for 2025 Partnerships and S corporations

 

October 15 —Extended due date for 2025 individual returns Extended due date for 2025 C corporation returns