2027 tax deadlines

Federal due dates for 2026 returns and 2027 payments · Tax Day is Thursday, April 15, 2027

Tax DayApril 15Thursday, 2026 returns
Extended returnsOctober 15with Form 4868
Fourth 2026 estimateJanuary 152027
W-2s and 1099-NECsFebruary 12027

January 2027

  • Fourth 2026 estimated tax payment

    The last payment toward 2026 tax for income without withholding.

    Form 1040-ES

February 2027

  • W-2s and 1099-NECs due

    To workers and contractors, and filed with the SSA and IRS the same day.

    Forms W-2, W-3, 1099-NEC · moved from Jan 31, 2027
  • Most 1099s sent to recipients

    Interest, dividends, rents, card payments and other income statements for 2026.

    Forms 1099-MISC, 1099-INT, 1099-DIV, 1099-K · moved from Jan 31, 2027
  • Payroll returns for the fourth quarter and the year

    Quarterly federal payroll return and the annual unemployment tax return.

    Forms 941, 940 · moved from Jan 31, 2027
  • Broker statements sent

    Brokers send sale proceeds; real estate settlement agents send 1099-S. A new W-4 is also due from anyone claiming exempt from withholding.

    Forms 1099-B, 1099-S, W-4 · moved from Feb 15, 2027

March 2027

  • Paper 1099s filed with the IRS

    Every 1099 except 1099-NEC, when filed on paper with Form 1096.

    Form 1096 · moved from Feb 28, 2027
  • Partnership and S corporation returns

    File or extend, and send each owner a Schedule K-1. Also the last day to elect S corporation status for 2027.

    Forms 1065, 1120-S, 7004, 2553
  • E-filed 1099s filed with the IRS

    Every 1099 except 1099-NEC, when filed electronically.

    Forms 1099 (IRIS or FIRE)

April 2027

  • Individual tax returns due (Tax Day)

    File 2026 Form 1040 or an extension, and pay any tax owed. An extension gives more time to file, not to pay.

    Forms 1040, 4868
  • First 2027 estimated tax payment

    The first of four payments toward 2027 tax.

    Form 1040-ES
  • Corporate returns (calendar year)

    C corporations file or extend and pay; the first 2027 corporate estimate is due too.

    Forms 1120, 7004
  • Last day for 2026 IRA and HSA contributions

    Contributions made by this day can count for 2026.

    Forms 8606, 8889
  • First-quarter payroll return

    Federal income tax withheld and Social Security and Medicare for January to March.

    Form 941

June 2027

  • Second 2027 estimated tax payment

    Covers income from April and May. Corporations make their second estimate the same day.

    Forms 1040-ES, 1120-W
  • Returns for U.S. citizens living abroad

    Citizens and residents living outside the country get an automatic two months, to June.

    Form 1040

August 2027

  • Second-quarter payroll return

    April to June. Calendar-year retirement plans also file Form 5500.

    Forms 941, 5500 · moved from Jul 31, 2027

September 2027

  • Third 2027 estimated tax payment

    Covers June to August income. Corporations make their third estimate.

    Forms 1040-ES, 1120-W
  • Extended partnership and S corporation returns

    The last day to file a 2026 Form 1065 or 1120-S on extension.

    Forms 1065, 1120-S

October 2027

  • Extended individual and corporate returns

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

    Forms 1040, 1120

November 2027

  • Third-quarter payroll return

    July to September.

    Form 941 · moved from Oct 31, 2027

December 2027

  • Fourth 2027 corporate estimated tax

    The last corporate estimate for calendar year 2027.

    Form 1120-W

January 2028

  • Fourth 2027 estimated tax payment

    The last payment toward 2027 tax for income without withholding.

    Form 1040-ES · moved from Jan 15, 2028
  • W-2s and 1099-NECs for 2027

    To workers and contractors, and filed with the SSA and IRS.

    Forms W-2, 1099-NEC, 941, 940

Each date follows the federal weekend and holiday rule. The IRS confirms the year’s calendar in Publication 509 each December.

Source: IRS Publication 509, Tax Calendars, data through 2027.

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Frequently asked questions

When are 2026 taxes due?

Thursday, April 15, 2027. That is the last day to file your 2026 return or an extension and to pay what you owe without penalties and interest.

When is the extension deadline?

Friday, October 15, 2027, if you file Form 4868 by April 15. The extension covers filing only: tax still owed after April 15 is charged interest and a late payment penalty.

When are 2027 estimated tax payments due?

April 15, June 15, September 15 and January 18 2028, with the last 2026 payment due January 15, 2027.

When are W-2s and 1099s due?

Monday, February 1, 2027, to workers and contractors and to the government, because January 31 is a Sunday. Brokers have until February 16 for 1099-B.

When are S corporation and partnership returns due?

Monday, March 15, 2027, or September 15 with an extension on Form 7004.

Why do some deadlines fall on a different day?

When a due date lands on a weekend or a Washington, D.C. holiday, it moves to the next business day. In this calendar that moves 8 deadlines, such as January 31 to February 1.

Do states use the same deadlines?

Most states with an income tax use April 15 for individual returns, but some differ, and states set their own estimated payment and payroll dates. Check your state revenue department.

What if I live in a disaster area?

The IRS often postpones deadlines for people and businesses in federally declared disaster areas. The IRS lists each postponement on its disaster relief page.