These are federal dates for calendar-year filers. A deadline that falls on a weekend or federal holiday moves to the next business day, and the dates below already include that shift. State deadlines can differ.
| Date (2027) | What is due | Who |
|---|---|---|
| Friday, January 15 | 4th-quarter 2026 estimated tax payment | Individuals who pay estimated tax |
| Monday, February 1 | Form 1099-NEC to contractors and the IRS | Businesses that paid a contractor $2,000 or more in 2026 |
| Monday, March 15 | Form 1065 and Form 1120-S, with K-1s | Partnerships, multi-member LLCs, S corporations |
| Thursday, April 15 | Form 1040, Form 1120, Form 5472 with pro forma 1120 | Individuals, C corporations, foreign-owned single-member LLCs |
| Thursday, April 15 | Form 4868 and Form 7004 extensions | Anyone who needs more time to file |
| Tuesday, June 15 | Form 1040-NR (no U.S. wages) | Non-resident individuals |
| Wednesday, September 15 | Extended Form 1065 and Form 1120-S | Partnerships and S corporations on extension |
| Friday, October 15 | Extended Form 1040, Form 1120 and Form 5472 | Individuals, C corporations and foreign-owned LLCs on extension |
New 1099 threshold
For payments made in 2026, the reporting threshold for Form 1099-NEC rose from $600 to $2,000 per contractor. Payments made in 2025 still use the $600 threshold.
An extension is for filing, not paying
Form 4868 (individuals) and Form 7004 (businesses) give you six more months to file. Tax you owe is still due on the original date, and interest and penalties can apply to anything paid late. Estimate what you owe before the original deadline.
Fiscal-year businesses
If your business uses a fiscal year, your dates follow the month your year ends rather than the calendar above.
Your exact dates, any year
Our free tax deadline finder shows your upcoming federal deadlines by entity type, counts the days left and adds them to Google Calendar in one click. It updates itself every year.
General information, not tax advice for your situation. Rules and amounts can change; we confirm the details before any filing.