Tax deadline calendar

1. January 15, 2027

   Fourth-quarter 2026 estimated tax payment due

   Individuals and businesses that make estimated payments.

2. February 1, 2027

   W-2 and 1099-NEC deadline

   Employers send W-2s to employees and file with the government. Businesses send 1099-NEC to contractors and file with the IRS.

3. March 15, 2027

   Partnership and S corporation returns due

   Forms 1065 and 1120-S for calendar-year businesses, or file an extension.

4. April 15, 2027

   Individual and C corporation returns due

   Forms 1040 and 1120, or file an extension. First-quarter 2027 estimated payment also due. An extension to file is not an extension to pay.

5. June 15, 2027

   Second-quarter 2027 estimated tax payment due

   Individuals and businesses that make estimated payments.

6. September 15, 2027

   Extended partnership and S corporation returns due

   Also the third-quarter 2027 estimated payment deadline.

7. October 15, 2027

   Extended individual and C corporation returns due

   Last day to file a 2026 Form 1040 or calendar-year Form 1120 on extension.

Deadlines that fall on a weekend or holiday move to the next business day, and the IRS sometimes extends deadlines for disaster areas. Confirm current dates at IRS.gov or ask us.