What is on the tax filing deadlines calendar 2027
- Due date
- The date the IRS actually expects it in 2027, after moving any statutory date that lands on a weekend or federal holiday to the next business day. Where a date moved, the list says so.
- Form
- The form number: W-2, 1099-NEC, 941, 940, 1065, 1120-S, 1120, 1040, 1040-ES, 7004, 4868, 990, 5500.
- Who files
- Employers, businesses that pay contractors, partnerships, S corporations, C corporations, individuals and the self-employed, nonprofits. Skip the rows that do not apply to you.
- Safe-harbor target
- On the tracker: last year's total tax times 100% (or 110% above $150,000 AGI), split into four equal payments. Excel calculates it.
- Payments
- Planned, paid, date, confirmation number and the difference for each quarter, with the total paid and what is still needed for safe harbor.
2027 federal tax deadlines for small businesses
These are the main federal dates in calendar year 2027, covering the 2026 returns filed in 2027 and the 2027 estimated payments:
- January 15 (Friday): fourth-quarter 2026 estimated tax.
- February 1 (Monday): W-2s to employees and the SSA, 1099-NEC to contractors and the IRS, Form 941 for Q4 2026, Form 940 (FUTA). The usual January 31 deadline falls on a Sunday.
- February 16 (Tuesday): recipient copies of 1099-B, 1099-S and certain 1099-MISC boxes. February 15 is Presidents' Day.
- March 1 (Monday): paper 1099s other than NEC to the IRS.
- March 15 (Monday): partnership (1065) and S corporation (1120-S) returns or extensions; Form 2553 for an S election effective in 2027.
- March 31 (Wednesday): e-filed 1099s other than NEC.
- April 15 (Thursday): individual returns (1040) and C corporation returns (1120) or extensions, first-quarter estimated tax, and the last day for 2026 IRA and HSA contributions.
- April 30, August 2, November 1: Form 941 for Q1, Q2 and Q3.
- June 15 and September 15: second- and third-quarter estimated tax; September 15 is also the extended deadline for partnerships and S corps.
- October 15 (Friday): extended individual and C corporation returns.
- January 18, 2028 (Tuesday): fourth-quarter 2027 estimated tax. January 15 is a Saturday and January 17 is Martin Luther King Jr. Day.
Quarterly estimated taxes, and how to avoid the penalty
If you're self-employed, a freelancer, a landlord or a business owner whose income has no withholding, the IRS expects tax to be paid as you earn it, in four installments. Miss them or pay too little and you owe an underpayment penalty, calculated like interest, even if you pay everything in April. The simplest protection is the safe harbor: pay at least 100% of last year's total tax (110% if last year's adjusted gross income was over $150,000) in four equal, on-time payments. The tracker does that arithmetic. The alternative is to pay 90% of this year's tax which needs a good estimate of this year's income; the optional section of the tracker is for that check.
Pay online through IRS Direct Pay (free, from a bank account), EFTPS (free, needs enrollment, and the usual choice for businesses) or a debit or credit card through an IRS-approved processor (a fee applies). Write the confirmation number in the tracker; it's the only proof of payment you'll need if a notice arrives.
Payroll and contractor deadlines
Employers have more dates than anyone. On top of the quarterly Form 941 and annual Form 940, federal income tax withheld and Social Security and Medicare taxes have to be deposited monthly (by the 15th of the following month) or semiweekly, depending on the size of your payroll in the lookback period. Those deposit dates are on the payroll calendar. For contractors, the 1099-NEC deadline is the same day for the recipient copy and the IRS copy, and there is no automatic extension. For payments made in 2026 the reporting threshold is $2,000 (it was $600 for earlier years); the 1099 contractor payment tracker totals what each contractor was paid through the year so January is a copy-and-file job.
Using the calendar
Print the deadline list and cross out the rows that don't apply to your business type: a sole proprietor with no employees has the 1040, the four estimated payments and possibly the 1099-NECs; an S corp with staff has nearly every line. Put the remaining dates on your monthly calendar with a reminder a week earlier, because most of these filings depend on paperwork from someone else (a bookkeeper, a payroll provider, a K-1 from a partnership). Tick each one off as it's filed. At year end, the tax document checklist lists everything your accountant will ask for.
Important limits of this calendar
The dates are federal only and assume a calendar tax year. Fiscal-year businesses use the equivalent month after their year ends. Every state sets its own income tax, sales tax, payroll and franchise tax dates. The IRS regularly postpones deadlines for taxpayers in federally declared disaster areas. Rules and dates can change after this page was written. The IRS publishes the definitive list each year in Publication 509, Tax Calendars; check it, or ask your tax professional, before relying on any date here. This calendar is a planning aid, not tax advice.
Questions
When are 2027 quarterly estimated taxes due?
April 15, June 15 and September 15, 2027, and January 18, 2028 for the fourth quarter (January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day). The fourth-quarter payment for 2026 is due January 15, 2027.
When are W-2s and 1099-NECs due in 2027?
Monday, February 1, 2027, to employees, contractors, the SSA and the IRS. The normal January 31 date falls on a Sunday.
When are S corp and partnership returns due in 2027?
Monday, March 15, 2027 for calendar-year S corporations (Form 1120-S) and partnerships (Form 1065), or September 15 with an extension filed on Form 7004.
When is Tax Day 2027?
Thursday, April 15, 2027, for individual returns and calendar-year C corporations. An extension (Form 4868 or 7004) moves the filing deadline to October 15 but not the payment deadline.
What is the estimated tax safe harbor?
Paying at least 100% of last year's total tax, or 110% if your AGI was over $150,000, in four equal on-time payments. It avoids the federal underpayment penalty even if you owe more when you file. The tracker calculates it.
