Individual & General Tax Deadlines (2026 Tax Year / 2027 Calendar)

• January 15, 2027: Final 2026 estimated tax payment due (Form 1040-ES). [1, 2]

• February 1, 2027: Deadline to furnish W-2 forms to employees and 1099-NEC/1099-MISC/1099-K forms to recipients. (Adjusted from January 31 as it falls on a Sunday). [1, 2]

• April 15, 2027: Federal income tax return due date for individual taxpayers (Form 1040 / 1040-SR) and C Corporations (Form 1120). [1, 2]

• April 15, 2027: Q1 2027 estimated tax payment due. [1]

• April 15, 2027: Deadline to file an automatic extension (Form 4868 for individuals; Form 7004 for C corps) to push the filing deadline to October 15, 2027. Note: This extends the filing deadline, not the payment deadline. [1, 2]

• April 15, 2027: Deadline for 2026 IRA and HSA contributions. [1, 2]

• June 15, 2027: Q2 2027 estimated tax payment due. [1]

• September 15, 2027: Q3 2027 estimated tax payment due. [1]

• October 15, 2027: Extended filing deadline for individual Form 1040 and C-Corp Form 1120 returns. [1, 2]

Business & Pass-Through Entity Deadlines

• March 15, 2027: Partnership (Form 1065) and S Corporation (Form 1120-S) 2026 tax returns due.

• March 15, 2027: Deadline to file Form 7004 for a 6-month extension for partnerships and S corporations.

• March 31, 2027: Electronic filing deadline for 1099 and information returns via the IRS Information Returns Intake System (IRIS). (The FIRE system is officially retired for tax year 2026 returns).

• September 15, 2027: Extended filing deadline for calendar-year partnerships and S corporations.

• December 15, 2027: Q4 2027 estimated tax payment due for C corporations. [1, 2, 3, 4, 5]

Employer & Payroll Tax Deadlines (Form 941 / Quarterly)

• February 1, 2027: Q4 2026 Form 941 (Employer's QUARTERLY Federal Tax Return) due.

• April 30, 2027: Q1 2027 Form 941 due.

• July 31, 2027: Q2 2027 Form 941 due.

• October 31, 2027: Q3 2027 Form 941 due