How are business tax deadlines set?
Most federal deadlines are fixed by the calendar month after the tax year ends: partnership and S corporation returns by the 15th day of the 3rd month, individual and C corporation returns by the 15th day of the 4th month. When a date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. The dates below are for businesses using the calendar year, and the weekend moves are already applied.
What is still due in 2026?
| Date | What is due |
|---|---|
| October 15, 2026 | Extended 2025 individual returns (Form 1040 and 1040-NR with April deadlines), extended C corporation returns (Form 1120) and extended Form 5472 filings |
| November 2, 2026 | Form 941 for July to September. October 31 falls on a Saturday |
| December 15, 2026 | Fourth estimated tax payment for calendar-year C corporations |
What is due in the 2027 filing season?
| Date | What is due | Who |
|---|---|---|
| January 15, 2027 | Fourth 2026 estimated tax payment for individuals | Sole proprietors, LLC owners, partners, S corp shareholders |
| February 1, 2027 | Form W-2 to employees and to the Social Security Administration; Form 1099-NEC to contractors and to the IRS; Form 941 for October to December; Form 940 | Businesses with employees or contractors. January 31 falls on a Sunday |
| March 1, 2027 | Paper Forms 1099-MISC to the IRS. February 28 falls on a Sunday | Payers filing on paper |
| March 15, 2027 | Form 1065 and Schedules K-1; Form 1120-S and Schedules K-1; Form 7004 to extend either; Form 2553 for S status from January 1, 2027 | Partnerships, multi-member LLCs, S corporations |
| March 31, 2027 | Forms 1099-MISC filed electronically | Payers filing electronically |
| April 15, 2027 | Form 1040 with Schedule C and SE; Form 1120; Form 5472 with pro forma Form 1120; Form 1040-NR for people with US wages; FBAR; first 2027 estimated tax payment; Form 4868 or 7004 to extend | Individuals, C corporations, foreign-owned single-member LLCs |
| April 30, 2027 | Form 941 for January to March | Employers |
| June 15, 2027 | Form 1040-NR for non-residents without US wages; second 2027 estimated tax payment | Non-resident owners, individuals, C corporations |
| September 15, 2027 | Extended Form 1065 and 1120-S; third 2027 estimated tax payment | Partnerships, S corporations, individuals, C corporations |
| October 15, 2027 | Extended Forms 1040, 1120 and 5472; FBAR on automatic extension | Individuals, C corporations, foreign-owned LLCs |
What does an extension change?
An extension gives more time to file, not to pay. Form 4868 extends an individual return by six months. Form 7004 extends most business returns, including Forms 1065, 1120-S, 1120 and the pro forma 1120 with Form 5472, by six months. Any tax due still has to be paid by the original date, or penalties and interest run from then. See late filing and late payment penalties.
When are estimated tax payments due?
For individuals, the four 2027 payments are due April 15, June 15 and September 15, 2027, and January 18, 2028, because January 15, 2028 falls on a Saturday. Calendar-year C corporations pay on April 15, June 15, September 15 and December 15. How much to pay is explained in estimated quarterly taxes.
Which payroll dates repeat?
Employers deposit payroll taxes on a monthly or semi-weekly schedule set by the IRS, and file Form 941 each quarter by the last day of the month after the quarter ends: April 30, July 31, October 31 and January 31, moved to the next business day when needed.
What about state deadlines?
States set their own dates for income tax returns, annual reports, franchise taxes and sales tax returns. A few examples for LLCs: Delaware's annual LLC tax is due June 1, Florida's annual report is filed between January 1 and May 1, Texas's franchise tax reports are due May 15, and Wyoming's annual report falls on the first day of the month the LLC was formed. Check your own state, because a missed state filing can lead to the company being dissolved. Yearly filings by state: California, Delaware, Florida, New Mexico, New York, Texas and Wyoming.
How do you avoid missing one?
- Put every date that applies to you in one calendar at the start of the year, with a reminder two weeks ahead.
- Collect Forms W-9 from contractors when you first pay them, not in January.
- Keep the books current, so year-end returns are not held up by missing records. See bookkeeping basics and the year-end bookkeeping checklist.
- File extensions on time if you cannot file, and pay what you expect to owe by the original date.
Want these deadlines handled for you?
We put your federal and state dates in one calendar, remind you ahead of each one, and prepare the filings.
Questions people ask
When are partnership and S corporation returns due in 2027?
March 15, 2027, for calendar-year businesses, or September 15, 2027 with a timely Form 7004 extension.
When is Form 1099-NEC due in 2027?
February 1, 2027, to both the contractor and the IRS, because January 31 falls on a Sunday.
When is Form 5472 due?
With the pro forma Form 1120, by April 15, 2027 for a calendar-year foreign-owned LLC, or October 15, 2027 with Form 7004.
Does an extension give me more time to pay?
No. It extends the time to file only. Tax owed is still due by the original deadline.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS Publication 509: Tax Calendars
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
- IRS: Instructions for Form 7004
- IRS: Instructions for Form 5472 (Rev. December 2024)
- IRS: Instructions for Form 1040-NR (2025)
- IRS: Estimated taxes
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.