2027 Federal Tax Calendar for Individuals and Businesses

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Tax deadlines are easier to manage when they are treated as a year-round calendar—not a single date in April. Individuals may need to file an income tax return and make quarterly estimated payments. Business owners can also face separate deadlines for entity returns, payroll filings, information returns, retirement-plan contributions, and state taxes.

This guide organizes the major federal tax deadlines that fall in calendar year 2027. Most income tax returns filed in 2027 report income earned during the 2026 tax year. Estimated tax installments paid during 2027, by contrast, generally apply to income earned in 2027.

2027 tax deadlines at a glance

The table below covers calendar-year taxpayers. Fiscal-year businesses follow different schedules.

January 2027 tax deadlines

January 15: fourth estimated tax payment for 2026

January 15 is the due date for the fourth individual estimated tax installment for tax year 2026. This can apply to self-employed people, independent contractors, sole proprietors, partners, S corporation shareholders, investors, landlords, and others whose withholding does not cover enough of their federal tax.

The IRS generally expects individuals to make estimated payments if they expect to owe at least $1,000 after subtracting withholding and refundable credits and they meet the applicable safe-harbor calculation. Corporations generally use a $500 expected-tax threshold. The calculation—not merely the amount of income—determines whether payments are required (IRS, Estimated Taxes).

Some taxpayers can avoid the January installment by filing the 2026 return and paying the full balance by the special early-filing deadline provided in the Form 1040-ES instructions. Because the 2027 instructions were not available when this guide was prepared, taxpayers considering that option should confirm the exact date in the final form instructions.

February 2027 tax deadlines

February 1: W-2, 1099-NEC, and employer filings

January 31 falls on a Sunday in 2027, so affected federal deadlines move to Monday, February 1 under the weekend rule. The IRS explains that when a federal tax due date falls on a Saturday, Sunday, or District of Columbia legal holiday, timely action may generally be taken on the next day that is not one of those days (IRS Publication 509).

Important February 1 actions generally include:

• Furnishing 2026 Forms W-2 to employees and filing them with the Social Security Administration.

• Filing 2026 Form 1099-NEC for reportable nonemployee compensation and furnishing recipient copies.

• Furnishing recipient copies of many other Forms 1099, subject to form-specific exceptions.

• Filing fourth-quarter 2026 Form 941.

• Filing annual Form 940, Form 943, or Form 944 when applicable.

Deposit schedules can affect certain employer deadlines. For example, employers that deposited all taxes timely may receive additional time to file some employment tax returns. Payroll deposits themselves follow monthly or semiweekly rules and cannot be reduced to four quarterly filing dates.

March 2027 tax deadlines

March 1: paper-filed information returns

February 28 falls on a Sunday in 2027, so the due date for filing many paper information returns moves to March 1. This generally includes Forms 1099 that are not subject to the earlier Form 1099-NEC deadline. The applicable transmittal form and exceptions depend on the type of information return.

March 15: partnerships and S corporations

Calendar-year partnerships generally must file Form 1065 and calendar-year S corporations generally must file Form 1120-S by March 15. Each entity must also furnish the applicable Schedule K-1—and Schedule K-3 when required—to its partners or shareholders.

The governing IRS rule is the 15th day of the third month after the tax year ends. A timely Form 7004 generally provides a six-month filing extension for these returns (IRS Publication 509; IRS, Form 7004). For calendar-year entities, that ordinarily moves the filing deadline to September 15.

An extension gives more time to file, but it does not eliminate every time-sensitive obligation. Owners often need K-1 data to complete their personal returns, and an entity may still have taxes or other forms due on the original date.

March 15: S corporation election

A calendar-year eligible entity generally must file Form 2553 no later than two months and 15 days after the beginning of the tax year for an S corporation election to take effect that year. Late-election relief may be available in qualifying circumstances, but it should not be assumed.

March 31: electronically filed information returns

March 31 is generally the federal deadline to electronically file many Forms 1099 that are not due earlier. This is separate from the earlier deadline to furnish statements to recipients. Form 1099-NEC remains subject to its special earlier filing date.

April 2027 tax deadlines

April 15: individual income tax returns

For calendar-year taxpayers, 2026 Form 1040 or Form 1040-SR is expected to be due Thursday, April 15, 2027. The District of Columbia observes Emancipation Day on April 16 in 2027, one day after the normal deadline, so it does not move the April 15 date under the current calendar.

The individual deadline also applies to Schedule C filed with Form 1040 by a sole proprietor or single-member LLC treated as a disregarded entity. It is the deadline to:

• File the 2026 federal individual income tax return.

• Pay the remaining 2026 federal income tax balance.

• File Form 4868 for an automatic six-month extension to October 15.

• Pay a reasonable estimate of any balance due even when extending the return.

Form 4868 extends the time to file, not the time to pay. Interest generally runs from the original due date, and a late-payment penalty may apply (IRS, Form 4868).

April 15: C corporation returns

Calendar-year C corporations generally file Form 1120 by April 15—the 15th day of the fourth month after year-end. A timely Form 7004 generally provides a six-month extension, making October 15 the expected extended deadline for a calendar-year corporation. Tax is generally due by the original return deadline even if the corporation extends its filing date.

April 15: estates, trusts, and gift tax returns

Calendar-year estates and trusts generally file Form 1041 by the 15th day of the fourth month after year-end. Individuals who made reportable gifts during 2026 may also have a Form 709 filing obligation tied to the individual income tax due date. These filings can involve specialized rules and are not fully covered by the IRS general tax calendar.

April 15: first estimated tax payment for 2027

The first individual estimated tax installment for tax year 2027 is due April 15. This payment covers 2027—not the 2026 return being filed on the same day.

This distinction matters when a taxpayer has both a 2026 balance due and a 2027 estimated payment. They are separate obligations and should be designated correctly when paid.

April 15: IRA and HSA contributions for 2026

The individual return due date, excluding extensions, is generally the deadline for making eligible prior-year contributions to traditional and Roth IRAs. It is also generally the prior-year HSA contribution deadline. Eligibility and contribution limits must be evaluated separately; filing an extension does not ordinarily extend these personal contribution deadlines.

April 15: FBAR

A U.S. person may need to file FinCEN Form 114, commonly called the FBAR, if the aggregate value of reportable foreign financial accounts exceeded $10,000 at any time during 2026. The FBAR is filed electronically with FinCEN, not attached to a federal income tax return.

The statutory annual due date is April 15, with an automatic extension to October 15; no separate extension request is required (IRS, Report of Foreign Bank and Financial Accounts). Form 8938 is a different filing with different thresholds and is attached to the applicable income tax return (IRS, Form 8938 and FBAR Comparison).

April 30: first-quarter employer return

Employers that file quarterly generally must submit Form 941 for January through March by April 30. Any required federal unemployment tax deposit for the quarter is also generally due when the accumulated undeposited FUTA tax exceeds the applicable threshold.

May 2027 tax deadlines

May 17: calendar-year nonprofit returns

Tax-exempt organizations generally file their annual Form 990-series return by the 15th day of the fifth month after the accounting period ends. May 15 falls on a Saturday in 2027, so the expected deadline for a calendar-year organization moves to Monday, May 17. A qualifying organization may request an extension using Form 8868 (IRS, Return Due Dates for Exempt Organizations).

June 2027 tax deadlines

June 15: second estimated tax payment for 2027

The second individual estimated tax installment is due June 15. The federal installments are called “quarterly,” but the payment periods are not three equal calendar quarters. Taxpayers whose income changes during the year may need to update their projection or use the annualized income installment method.

June 15: qualifying taxpayers living abroad

U.S. citizens and resident aliens whose tax home and main place of business or post of duty are outside the United States and Puerto Rico on the regular due date may qualify for an automatic two-month extension. For calendar-year taxpayers, that generally results in a June 15 filing date. Interest can still apply to tax unpaid from April 15, and an additional extension to October 15 generally requires Form 4868 by the June deadline (IRS, U.S. Citizens and Resident Aliens Abroad).

June 15: corporate estimated tax

For a calendar-year C corporation, the second federal estimated tax installment is generally due June 15. Corporate estimated tax rules and required installment calculations differ from the individual safe-harbor rules.

August 2027 tax deadlines

August 2: second-quarter employer return

July 31 falls on a Saturday in 2027, so the expected Form 941 deadline for the April-through-June quarter moves to Monday, August 2. The applicable quarterly FUTA deposit is generally due on the same adjusted date if the deposit threshold is met.

September 2027 tax deadlines

September 15: extended partnership and S corporation returns

Calendar-year partnerships and S corporations that timely requested extensions generally must file their 2026 Forms 1065 or 1120-S by September 15. Final Schedules K-1 and any required Schedules K-3 should also be furnished to owners.

Waiting until this date can leave individual owners only one month before the October 15 extended Form 1040 deadline. Businesses should close their books, reconcile owner activity, and resolve missing information well before September.

September 15: third estimated tax payment for 2027

The third individual estimated tax installment for 2027 is due September 15. Calendar-year C corporations generally have a third estimated installment due on the same date.

October 2027 tax deadlines

October 15: extended individual income tax returns

Individuals who timely requested an automatic extension generally must file their 2026 Form 1040 or 1040-SR by October 15. The extension does not shift the April 15 payment deadline.

Certain retirement-related actions connected to a self-employed plan may also depend on the extended return date. The exact rule varies by plan type, whether the plan was established timely, and whether the return was extended.

October 15: extended C corporation returns

Calendar-year C corporations that timely filed Form 7004 generally must file Form 1120 by October 15. Fiscal-year corporations must determine their deadline from the end of their own tax year rather than using the calendar-year date.

October 15: automatically extended FBAR

The automatic extended deadline for the 2026 FBAR is October 15. Unlike an income tax extension, no form is required to obtain this FBAR extension. The FBAR remains a separate electronic filing with FinCEN.

November and December 2027 tax deadlines

November 1: third-quarter employer return

October 31 falls on a Sunday in 2027, so the expected deadline for third-quarter Form 941 moves to Monday, November 1. The applicable FUTA deposit is generally due on the same adjusted date when the threshold is met.

December 15: fourth corporate estimated tax payment

Calendar-year corporations generally pay their fourth 2027 estimated tax installment by December 15. The IRS rule places corporate installments on the 15th day of the fourth, sixth, ninth, and twelfth months of the corporation’s tax year (IRS Publication 509).

December 31: selected retirement and year-end actions

December 31 can be a critical date for required minimum distributions, certain qualified charitable distributions, employee deferral elections, and other tax-planning actions that must occur within the calendar year. The correct deadline depends on age, account type, plan terms, employment status, and whether a statutory exception applies.

December is also the practical deadline for many tax-planning moves that cannot be recreated after year-end, such as completing a sale, paying deductible business costs under the taxpayer’s accounting method, or documenting certain corporate actions. A transaction’s tax treatment depends on substance, timing, and applicable law—not merely the date a payment is initiated.

January 18, 2028: fourth estimated payment for 2027

The regular fourth individual estimated tax due date is January 15 following the tax year. January 15, 2028 falls on a Saturday, and Monday, January 17 is the federal observance of Martin Luther King Jr. Day. Under the weekend-and-holiday rule, the expected deadline moves to Tuesday, January 18, 2028.

Estimated tax dates for 2027

For individuals, including many sole proprietors, partners, and S corporation shareholders, the expected 2027 estimated tax schedule is:

Estimated tax may be necessary when income is not subject to sufficient withholding, including self-employment income, pass-through business income, rent, interest, dividends, capital gains, retirement distributions, and some cryptocurrency transactions.

The commonly cited $1,000 rule is not a universal instruction to pay four equal amounts. The required payment depends on expected current-year tax, withholding and credits, prior-year tax, income timing, and special rules for certain taxpayers. Increasing wage or pension withholding later in the year can also operate differently from making a late estimated payment because withholding is generally treated as paid evenly throughout the year.

Business return deadlines by entity type

An LLC does not have one automatic federal return type. A single-member LLC may be disregarded, a multi-member LLC may default to partnership taxation, and an LLC may elect corporate or S corporation treatment. The tax classification—not the letters “LLC” in the legal name—determines the federal income tax return and deadline.

Extensions: more time to file, not generally more time to pay

This distinction is one of the most important deadline rules:

• Form 4868 generally extends an individual income tax return for six months.

• Form 7004 generally extends qualifying business and fiduciary returns for the period assigned to that form.

• Form 8868 is used for extensions of many exempt-organization returns.

• FBAR receives an automatic extension to October 15 without a request.

An income tax filing extension generally does not extend the payment deadline. A taxpayer should estimate and pay the balance by the original deadline, then file the completed return by the extended date.

State tax deadlines in 2027

Federal and state obligations are separate. State income tax return dates often track a federal deadline, but not always, and an accepted federal extension does not necessarily satisfy every state’s extension or payment procedure.

State obligations may include:

• Individual income tax returns and estimated payments.

• Corporate income or franchise tax returns.

• Pass-through entity taxes and elections.

• Sales and use tax returns.

• Employer withholding and unemployment filings.

• Annual reports, business privilege taxes, or minimum taxes.

• Local income, gross-receipts, payroll, or business taxes.

Some states do not impose a broad individual income tax, but residents can still have business, sales-tax, payroll, property-tax, or multistate filing obligations. A person who lives in one state and works, owns property, or conducts business in another may need more than one state return.

For a national article, the safest approach is not to imply one 50-state deadline. Taxpayers should check the official department of revenue or taxation website for every state in which they lived, worked, owned rental property, sold real estate, earned pass-through income, or operated a business during 2026 or 2027.

Florida considerations

Florida does not impose a general individual income tax, but Florida businesses may still face corporate income tax, sales and use tax, reemployment tax, tangible personal property tax, and annual-report obligations. These dates do not all follow the federal income tax calendar.

Florida corporations and entities treated as corporations should confirm the Florida corporate income/franchise tax return deadline and required estimated payments with the Florida Department of Revenue. Businesses registered with the Florida Division of Corporations should also track the Sunbiz annual report deadline separately. Federal extensions, Florida filings, and corporate registry requirements are different compliance systems.

Fiscal-year businesses

The dates in this guide assume a December 31 year-end unless stated otherwise. The IRS uses formula-based rules for fiscal-year filers:

• Individuals generally file by the 15th day of the fourth month after year-end.

• Partnerships and S corporations generally file by the 15th day of the third month after year-end.

• C corporations generally file by the 15th day of the fourth month after year-end, subject to special rules for certain June 30 year-ends.

• Corporate estimated payments generally fall on the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.

Weekend and legal-holiday adjustments still apply. Businesses with a non-calendar year should build a separate compliance calendar from the entity’s actual year-end.

Payroll deadlines require a separate calendar

Form 941 may be filed quarterly, but federal payroll tax deposits can be due monthly or semiweekly depending on the employer’s lookback-period liability. A next-day deposit rule can also apply after a sufficiently large accumulated tax liability.

For this reason, an employer should not use a general income tax calendar as its payroll calendar. The IRS specifically directs employers to Publication 15 for employment tax deposit rules, while Publication 509 lists broader employer filing dates (IRS Publication 509).

Disaster relief and special extensions

The IRS can postpone filing and payment deadlines for taxpayers in federally declared disaster areas. Relief is generally tied to the taxpayer’s address of record or qualifying records located in the covered area, and different notices can provide different postponed dates.

Combat-zone service, certain federally declared disasters, and other narrowly defined circumstances can also alter ordinary deadlines. Taxpayers should use the specific IRS relief notice applicable to their location and filing—not assume that news of an extension applies nationwide.

How to prepare for the 2027 filing season

Before January

• Confirm legal names, addresses, Social Security numbers, ITINs, and employer identification numbers.

• Request updated Forms W-9 from vendors before preparing Forms 1099.

• Reconcile payroll, owner compensation, distributions, loans, and equity accounts.

• Close and reconcile bookkeeping through December 31.

• Collect foreign account maximum balances and ownership details.

Before the entity deadline

• Reconcile bank, credit-card, loan, payroll, and merchant-processing accounts.

• Separate business expenses from personal transactions.

• Confirm fixed-asset purchases and dispositions.

• Review inventory, accounts receivable, and accounts payable when applicable.

• Identify multistate activity, foreign reporting, and related-party transactions.

Before requesting an extension

• Estimate the full-year tax liability using available records.

• Pay the expected balance by the original deadline.

• Confirm whether a separate state extension form or payment is required.

• Keep proof of filing and payment.

• Set an internal completion date earlier than the extended deadline.

Frequently asked questions

When are 2026 individual tax returns due in 2027?

For most calendar-year individual taxpayers, the expected federal deadline is April 15, 2027. A timely Form 4868 generally extends the filing date to October 15, 2027, but not the deadline to pay tax.

When are business taxes due in 2027?

The answer depends on tax classification. Calendar-year partnerships and S corporations generally file by March 15, while calendar-year C corporations generally file by April 15. Sole proprietors report business activity on their individual returns, generally due April 15.

When are quarterly estimated taxes due in 2027?

The expected individual dates are April 15, June 15, and September 15, 2027, followed by January 18, 2028. The January date is adjusted for a weekend and federal holiday.

Does a tax extension give more time to pay?

Generally, no. An extension usually gives more time to file the return. The estimated balance remains due on the original deadline, and interest or penalties may apply to unpaid tax.

Is the LLC tax deadline March 15 or April 15?

It depends on how the LLC is taxed. A partnership-taxed or S-corporation-taxed LLC generally uses March 15. A disregarded single-member LLC generally reports on the owner’s April 15 individual return. An LLC taxed as a C corporation generally uses April 15.

Is the FBAR due with the tax return?

The FBAR has an April 15 due date and an automatic extension to October 15, but it is filed separately and electronically with FinCEN. It is not attached to Form 1040 or a business return.

Do state tax deadlines match federal deadlines?

Not necessarily. States may use different return, extension, estimated-payment, franchise-tax, sales-tax, payroll, and annual-report deadlines. Each applicable state’s official rules should be checked separately.

Can a 2027 deadline change after this calendar is published?

Yes. Congress can change tax law, agencies can issue new guidance, and the IRS can grant location-specific disaster relief. The final 2027 IRS Publication 509 and current form instructions should be checked before filing.

Final reminder

A deadline calendar is a planning tool, not a substitute for reviewing a taxpayer’s complete filing profile. Entity classification, fiscal year, residence, business locations, payroll schedule, foreign accounts, retirement plans, and disaster relief can all change which dates apply.

The most effective approach is to identify every required federal, state, and local filing early, calculate payments before the original due date, and treat extensions as additional preparation time—not as permission to postpone tax payments.

This article provides general educational information and is not legal, tax, accounting, or investment advice. Rules may change, and individual facts can produce different filing requirements.

Sources and references

1. Internal Revenue Service. Publication 509 (2026), Tax Calendars. Rules for general, employer, fiscal-year, weekend, and legal-holiday deadlines; accessed September 9, 2026.

2. Internal Revenue Service. Estimated Taxes. Individual and corporate estimated-tax requirements; accessed September 9, 2026.

3. Internal Revenue Service. About Form 4868. Automatic extension for individual income tax returns; accessed September 9, 2026.

4. Internal Revenue Service. About Form 7004. Extensions for qualifying business and other returns; accessed September 9, 2026.

5. Internal Revenue Service. Report of Foreign Bank and Financial Accounts (FBAR). Filing threshold, due date, automatic extension, and e-filing; updated July 30, 2026.

6. Internal Revenue Service. Comparison of Form 8938 and FBAR Requirements. Distinction between the two foreign-asset filings; accessed September 9, 2026.

7. Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad. Automatic two-month filing rule and extension process; updated July 9, 2026.

8. Internal Revenue Service. Return Due Dates for Exempt Organizations: Annual Return. Form 990-series timing rules; accessed September 9, 2026.

9. Internal Revenue Service. Tax Relief in Disaster Situations. Current location-specific postponement notices; accessed September 9, 2026.

10. Federation of Tax Administrators. State Tax Agencies. Directory of official state tax authorities; accessed September 9, 2026.

Editorial verification note

Before publishing or refreshing this page for the 2027 filing season, verify:

1. The final 2027 IRS Publication 509 and 2027 IRS Tax Calendar.

2. Final 2026 form instructions released for filing in 2027.

3. Any new federal legislation enacted after September 9, 2026.

4. Current disaster-relief notices affecting the firm’s client base.

5. State-specific dates on each official revenue agency website.

6. Florida corporate tax, sales tax, reemployment tax, and Sunbiz annual-report dates if the page will target Florida clients.