Federal tax for a small business runs on a calendar that does not match the April 15 most people remember: estimated taxes four times a year, 1099s and W-2s in January, partnership and S corporation returns in March, payroll returns every quarter. This page lists them in one place, counts the days left, and links each one to the IRS page it comes from.
Add these dates to your calendar (.ics) Google Calendar, Apple Calendar and Outlook; each date comes with a reminder a week before.
- November 2, 2026in 7 days
Form 941 for Q3 2026
Who: Employers that withhold federal income, Social Security and Medicare tax from wages
File Form 941 for July to September 2026. October 31 is a Saturday, so the deadline moves to Monday; if you deposited all tax on time you have until November 10.
- December 15, 2026in 50 days
Corporate estimated tax, 4th installment 2026
Who: C corporations (calendar tax year) that expect to owe $500 or more
Pay the fourth 2026 estimated tax installment (worked out on Form 1120-W) through EFTPS.
- January 15, 2027in 81 days
Estimated tax, 4th payment for 2026
Who: Sole proprietors, freelancers, partners, LLC members and S-corp shareholders who expect to owe $1,000 or more
Pay the last 2026 installment with Form 1040-ES. You can skip it if you file your 2026 return and pay the full balance by February 1, 2027.
- January 25, 2027in 91 days
2027 e-file season opens (expected)
Who: All individual filers, including Schedule C businesses
The IRS starts accepting 2026 Form 1040 returns. The date is not announced yet; the 2026 season opened on Monday, January 26, 2026, and the IRS usually confirms the date in early January.
- February 1, 2027in 98 days
1099-MISC and 1099-K to recipients
Who: Payers of rents, other income and similar payments; payment settlement entities
Furnish Form 1099-MISC (most boxes) and Form 1099-K to recipients. Most 1099-MISC boxes now use a $2,000 threshold; third-party networks report on 1099-K only above $20,000 and 200 transactions.
- February 1, 2027in 98 days
1099-NEC to contractors and IRS
Who: Businesses that paid a non-employee $2,000 or more for services in 2026
Send Form 1099-NEC to each contractor and file it with the IRS, on paper or through IRIS, on the same day. The threshold rose from $600 to $2,000 for payments made after 2025.
- February 1, 2027in 98 days
Form 940 (FUTA) for 2026
Who: Employers that paid $1,500+ in wages in any quarter or had an employee in 20+ weeks
File the annual federal unemployment tax return, Form 940, and pay any FUTA tax still due. If all FUTA tax was deposited on time, you have until February 10.
- February 1, 2027in 98 days
Form 941 for Q4 2026
Who: Employers that withhold federal income, Social Security and Medicare tax from wages
File Form 941 for October to December 2026 (annual filers use Form 944, and Form 945 covers non-payroll withholding). If all tax was deposited on time, the deadline is February 10.
- February 1, 2027in 98 days
W-2 to employees and SSA
Who: Employers who paid wages in 2026
Give employees Copies B, C and 2 of Form W-2 and file Copy A with Form W-3 at the Social Security Administration. January 31, 2027 is a Sunday, so the deadline is Monday.
- February 16, 2027in 113 days
1099-MISC (boxes 8 and 10) to recipients
Who: Payers of substitute payments (box 8) or gross proceeds to attorneys (box 10)
Furnish these 1099-MISC statements. The rule is February 15, but February 15, 2027 is Presidents' Day, so the deadline moves to Tuesday.
- March 1, 2027in 126 days
Paper 1099-MISC and 1099-K to the IRS
Who: Payers filing fewer than 10 information returns in total
Mail paper Forms 1099-MISC and 1099-K with transmittal Form 1096. February 28, 2027 is a Sunday, so the deadline is Monday. With 10 or more returns of all types, you must e-file.
- March 15, 2027in 140 days
Partnership and S-corp returns
Who: Partnerships, multi-member LLCs and S corporations with a calendar tax year
File Form 1065 or Form 1120-S for 2026 and give each partner or shareholder a Schedule K-1. Form 7004 gives an automatic six-month extension, to September 15.
- March 31, 2027in 156 days
E-filed 1099-MISC and 1099-K to the IRS
Who: Payers filing information returns electronically
Electronic filing deadline for Forms 1099-MISC and 1099-K. For filing season 2027, IRIS is the only IRS intake system, because FIRE has been retired.
- April 15, 2027in 171 days
C-corp Form 1120 for 2026
Who: C corporations with a calendar tax year
File Form 1120 and pay the tax due. Form 7004 gives an automatic six-month extension to file, to October 15.
- April 15, 2027in 171 days
Corporate estimated tax, 1st installment 2027
Who: C corporations (calendar tax year) that expect to owe $500 or more
Pay the first 2027 estimated tax installment (Form 1120-W) through EFTPS.
- April 15, 2027in 171 days
Estimated tax, 1st payment for 2027
Who: Sole proprietors, freelancers, partners, LLC members and S-corp shareholders who expect to owe $1,000 or more
Pay the first 2027 installment with Form 1040-ES.
- April 15, 2027in 171 days
FBAR for 2026
Who: US persons and entities with foreign accounts totalling more than $10,000 at any time in 2026
File FinCEN Form 114 electronically through the BSA E-Filing System, not with your tax return. The extension to October 15 is automatic.
- April 15, 2027in 171 days
Form 1040 with Schedule C for 2026
Who: Sole proprietors, single-member LLCs and all individual filers
File Form 1040 with Schedule C and Schedule SE and pay any balance due. Form 4868 extends filing, but not payment, to October 15.
- April 30, 2027in 186 days
Form 941 for Q1 2027
Who: Employers that withhold federal income, Social Security and Medicare tax from wages
File Form 941 for January to March 2027. If all tax was deposited on time, you have until May 10.
- June 15, 2027in 232 days
Corporate estimated tax, 2nd installment 2027
Who: C corporations (calendar tax year) that expect to owe $500 or more
Pay the second 2027 estimated tax installment (Form 1120-W).
- June 15, 2027in 232 days
Estimated tax, 2nd payment for 2027
Who: Sole proprietors, freelancers, partners, LLC members and S-corp shareholders who expect to owe $1,000 or more
Pay the second 2027 installment with Form 1040-ES.
- August 2, 2027in 280 days
Form 941 for Q2 2027
Who: Employers that withhold federal income, Social Security and Medicare tax from wages
File Form 941 for April to June 2027. July 31 is a Saturday, so the deadline is Monday; if all tax was deposited on time, you have until August 10.
- September 15, 2027in 324 days
Corporate estimated tax, 3rd installment 2027
Who: C corporations (calendar tax year) that expect to owe $500 or more
Pay the third 2027 estimated tax installment (Form 1120-W).
- September 15, 2027in 324 days
Estimated tax, 3rd payment for 2027
Who: Sole proprietors, freelancers, partners, LLC members and S-corp shareholders who expect to owe $1,000 or more
Pay the third 2027 installment with Form 1040-ES.
- September 15, 2027in 324 days
Extended partnership and S-corp returns
Who: Partnerships and S corporations that filed Form 7004
Last day to file the extended 2026 Form 1065 or 1120-S and the K-1s.
- October 15, 2027in 354 days
Extended Form 1040 for 2026
Who: Individuals and sole proprietors who filed Form 4868
Last day to file the extended 2026 Form 1040 with Schedule C. Interest and penalties on unpaid tax have been running since April 15.
- October 15, 2027in 354 days
Extended C-corp Form 1120
Who: Calendar-year C corporations that filed Form 7004
Last day to file the extended 2026 Form 1120.
- October 15, 2027in 354 days
FBAR automatic extension ends
Who: FBAR filers who missed April 15
Last day to file FinCEN Form 114 for 2026 under the automatic extension.
- November 1, 2027in 371 days
Form 941 for Q3 2027
Who: Employers that withhold federal income, Social Security and Medicare tax from wages
File Form 941 for July to September 2027. October 31 is a Sunday, so the deadline is Monday; if all tax was deposited on time, you have until November 10.
- December 15, 2027in 415 days
Corporate estimated tax, 4th installment 2027
Who: C corporations (calendar tax year) that expect to owe $500 or more
Pay the fourth 2027 estimated tax installment (Form 1120-W).
- January 18, 2028in 449 days
Estimated tax, 4th payment for 2027
Who: Sole proprietors, freelancers, partners, LLC members and S-corp shareholders who expect to owe $1,000 or more
Pay the last 2027 installment with Form 1040-ES. January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so the deadline should be Tuesday, January 18. The 2027 Form 1040-ES is not published yet.
How this list is kept up to date
Each date comes from irs.gov, linked on the row. When a due date falls on a weekend or a legal holiday, the IRS moves it to the next business day, and the date shown here already includes that shift. The IRS also postpones deadlines for taxpayers in federally declared disaster areas: if that applies to you, the IRS disaster relief page has your dates. State deadlines are not on this list.
New business account offers, fee changes and deadlines, in one short email.