Every federal tax date a small business is likely to meet between January and October 2027 is on this page, in order, with the state dates that trip people up mixed in where they fall. Bookmark it, print it, or paste the dates into your calendar app now, while it’s quiet. If you know your entity type and whether you run payroll, you can find your own dates in about three minutes.

Key takeaways

  • Pass-through returns (S-corps and partnerships) are due March 15, 2027; individual and C-corp returns follow on April 15, 2027.
  • Owners’ estimated payments fall on January 15, April 15, June 15, and September 15, 2027.
  • W-2s, 1099-NECs, Form 940, and the fourth-quarter 941 are all due February 1, 2027, because January 31 is a Sunday.
  • Extensions move the filing date, never the payment date.
  • The 2027 edition of IRS Publication 509 normally appears in December 2026; confirm these dates on IRS.gov once it is out.

A clean month-by-month timeline graphic showing 2027 federal due dates as colored markers, grouped by sole proprietor, partnership, S-corp, C-corp, and employer

How to use this calendar (and the weekend rule)

Every date below comes from the IRS calendar and the state agencies linked in each section. When a due date lands on a Saturday, Sunday, or legal holiday, it moves to the next business day. That rule is spelled out in IRS Publication 509, and the dates here already reflect it, which is why several “usual” dates look a day or two off. The 2027 edition of Publication 509 is normally released in December 2026, so confirm anything you’re planning around on IRS.gov once it’s published.

A note on fiscal years: this calendar assumes a calendar-year business. If your corporation closes its year in June or September, your return and estimate dates shift, and your CPA should give you a custom list.

To show how the dates stack up in real life, we’ll follow one hypothetical business through the year: a two-location sandwich franchise organized as an S-corp, with 14 employees on a semiweekly payroll deposit schedule, one owner, and a handful of contractors.

January: Q4 estimates, W-2s, 1099s, 940, 941

January 15, 2027 (Friday). The fourth-quarter 2026 estimated tax payment is due from individuals, sole proprietors, partners, and S-corp owners on Form 1040-ES. Our sandwich shop owner draws a salary through payroll, but her distributions carry no withholding, so she pays this one.

February 1, 2027 (Monday). January 31 is a Sunday, so the whole January 31 pile lands on February 1. It’s a big pile:

  • W-2s to employees, and W-2s with the W-3 transmittal to the Social Security Administration.
  • Form 1099-NEC to each contractor and to the IRS.
  • Form 1099-MISC to recipients (except amounts in boxes 8 and 10, which get more time).
  • Form 940, the annual federal unemployment return for 2026.
  • Form 941 for the fourth quarter of 2026, or Form 944 for the smallest employers.

Two things are new this season. First, the 2026 W-2 has new Box 12 codes for qualified tips and overtime and a split Box 14, which matters a great deal for a sandwich shop with tipped counter staff; the 2026 W-2 changes walk through them. Second, the 1099-NEC and 1099-MISC reporting threshold rose from $600 to $2,000 for payments made after December 31, 2025, so this is the first filing season at the higher number. Our owner paid a sign vendor $3,200 and a window-cleaning contractor $1,800 in 2026. The sign vendor gets a 1099-NEC; the window cleaner, for the first time, does not.

February 10, 2027 (Wednesday). If every payroll deposit for the quarter was made on time and in full, Forms 940 and 941 (Q4 2026) get until February 10.

February and March: 1099 dates, Delaware, March 15, and Form 2553

February 16, 2027 (Tuesday). February 15 is Presidents’ Day. This is the date to furnish 1099-MISC forms that include box 8 or box 10 amounts, along with 1099-B and 1099-S statements. Confirm the holiday shift in the 2027 Publication 509.

March 1, 2027 (Monday). February 28 is a Sunday. Two unrelated things share this date: paper filing of 1099-MISC and other non-NEC 1099s with the IRS, and the Delaware corporation annual report and franchise tax. A Delaware corporation pays a minimum of $175 in tax plus a $50 report fee, and the assumed-par-value method can lower the tax for companies with a large share count. Missing it costs a $200 penalty plus 1.5 percent monthly interest.

March 15, 2027 (Monday). The biggest pass-through date of the year:

  • Form 1120-S for S-corporations and Form 1065 for partnerships and multi-member LLCs, both for tax year 2026, with a Schedule K-1 for every owner.
  • Form 7004 if the entity needs a six-month extension.
  • Form 2553 for businesses that want an S-corp election effective for calendar-year 2027.
  • Many state pass-through entity (PTE) tax elections, which let the entity pay state tax so owners can work around the state and local tax deduction cap.

Our sandwich shop’s 1120-S is due here, and the owner cannot finish her personal return until her K-1 is done. That is the whole reason pass-throughs file a month early.

March 31, 2027 (Wednesday). Electronic filing of 1099-MISC and other non-NEC 1099s with the IRS. If you file 10 or more information returns of any kind, you must e-file.

April: April 15 for individuals and C-corps, Q1 estimates, extensions, California

April 15, 2027 (Thursday). The date most people know, with more on it than most people realize:

  • Form 1040 for 2026, including Schedule C for sole proprietors and single-member LLCs.
  • Calendar-year Form 1120 for C-corporations.
  • Form 4868 (individuals) or Form 7004 (C-corps) to extend. An extension moves the filing date to October 15; the tax is still due today.
  • The first-quarter 2027 estimated payment.
  • Last day to make 2026 IRA and HSA contributions.
  • California’s $800 annual LLC tax, paid with FTB Form 3522, for every LLC doing business in the state.

If you’re reading this and already know April will be rough, the October 15 extension article explains what an extension does and doesn’t buy you. Better still, the year-end tax planning moves you make before December 31 are what make April painless.

April 20, 2027 (Tuesday). For franchisors only: a California FDD registration expires 110 days after a December 31 fiscal year-end.

April 30, 2027 (Friday). Form 941 for the first quarter of 2027, and the Q1 FUTA deposit if your liability is over $500. Calendar-year franchisors also owe their annual FDD update by this date under the FTC Franchise Rule (120 days after fiscal year-end).

May through August: Texas, Form 990, Q2 estimates, 941s, Form 5500

May 10, 2027 (Monday). Form 941 for Q1 2027 if all deposits were timely.

May 17, 2027 (Monday). May 15 is a Saturday. Form 990 for calendar-year nonprofits, and the Texas franchise tax report. Texas has a no-tax-due threshold of $2,650,000 in revenue for 2026 and 2027 reports, with rates of 0.375 percent for retail and wholesale and 0.75 percent for everyone else above it. Entities under the threshold still file a Public Information Report or Ownership Information Report. Check the Texas Comptroller’s franchise tax page for the weekend treatment, which the Comptroller sets separately from the IRS.

June 1, 2027 (Tuesday). Delaware LLCs and LPs pay their flat $300 annual tax.

June 15, 2027 (Tuesday). The second-quarter 2027 estimated payment. Note that “Q2” is only two months long; the IRS quarters are uneven. California LLCs with total income over $250,000 also pay their estimated LLC fee on FTB Form 3536 today. The fee tiers run from $900 (income of $250,000 to $499,999) up to $11,790 (income of $5 million or more), per the California Franchise Tax Board’s LLC page.

August 2, 2027 (Monday). July 31 is a Saturday. Form 941 for Q2 2027, the Q2 FUTA deposit if over $500, and Form 5500 for calendar-year retirement plans.

August 10, 2027 (Tuesday). Form 941 for Q2 2027 if deposits were timely.

September and October: Q3 estimates and extended returns

September 15, 2027 (Wednesday). The third-quarter 2027 estimated payment, and the extended 2026 Form 1120-S and Form 1065 for pass-throughs that filed Form 7004 in March. If your entity extended, its K-1s arrive here at the latest, which is why extended owners usually file their personal returns in the following four weeks.

October 15, 2027 (Friday). Extended 2026 Form 1040 and Form 1120. This is the end of the line; there is no second extension.

The fourth-quarter 2027 estimated payment falls in mid-January 2028, outside the window this calendar was verified for. Check the 2027 Publication 509 for the exact day.

The calendar by entity type

Entity Return due Extended due Estimated payments Other dates that usually apply
Sole proprietor / single-member LLC Apr 15, 2027 (Form 1040, Schedule C) Oct 15, 2027 Jan 15, Apr 15, Jun 15, Sep 15, 2027 (Form 1040-ES) 1099-NECs due Feb 1; CA LLC $800 tax Apr 15
Partnership / multi-member LLC Mar 15, 2027 (Form 1065, K-1s) Sep 15, 2027 Partners pay personally on the 1040-ES dates State PTE elections Mar 15; CA LLC fee Jun 15 if income over $250,000
S-corporation Mar 15, 2027 (Form 1120-S, K-1s) Sep 15, 2027 Shareholders pay personally on the 1040-ES dates Form 2553 for a 2027 election due Mar 15; payroll dates below
C-corporation (calendar year) Apr 15, 2027 (Form 1120) Oct 15, 2027 Corporate installments on a quarterly rhythm; confirm dates in IRS Publication 542 Delaware annual report Mar 1
Any employer Forms 941 quarterly; 940 annually n/a n/a W-2s, 940, Q4 941 Feb 1; 941s Apr 30, Aug 2, and Nov 1 (Oct 31 is a Sunday; confirm)

If you carry a balance from 2026 and have been putting off the cleanup, note that every row above assumes the prior year is closed. Getting there is the subject of our complete guide to small business bookkeeping.

Payroll deposit schedules

The dates above are for returns. Payroll tax deposits run on their own clock, and the IRS cares about them more than almost anything else on this page.

The IRS employment tax due dates page sets two schedules. Monthly depositors deposit withheld income tax and both halves of Social Security and Medicare by the 15th of the following month. Semiweekly depositors deposit by the following Wednesday for Wednesday, Thursday, or Friday paydays, and by the following Friday for Saturday through Tuesday paydays. Your schedule for 2027 is set by a lookback at your past liability, and your payroll provider should tell you which one you’re on.

Federal unemployment (FUTA) is simpler. If your quarterly liability is $500 or less, carry it forward to the next quarter. Once it’s over $500, deposit by the last day of the month after the quarter ends.

Our sandwich franchise runs payroll every other Friday, so each deposit is due the following Wednesday. The owner doesn’t track this by hand; her payroll software does. What she does track is that the deposit actually cleared, because a missed payroll deposit compounds fast and the penalty notice arrives weeks later.

Setting reminders that actually work

A calendar reminder on the due date is a reminder to panic. What works is a reminder set for the day the work has to start, which for most of these dates is two to three weeks earlier. A few habits we’ve seen hold up:

  1. Reconcile every account by the 10th of the following month. Every deadline on this page is easy with reconciled numbers and miserable without them.
  2. Put three reminders on each big date: one at 21 days (gather documents), one at 7 days (send to your CPA or preparer), and one on the day (confirm it was filed and paid).
  3. Collect W-9s the day you hire a contractor, not in January. The $2,000 threshold means fewer forms, but you still need the information for anyone who might cross it.
  4. Keep a one-page list of who files what. Payroll provider, CPA, bookkeeper, you. Half of missed deadlines are two people each assuming the other one had it.
  5. Let software carry the routine and a person carry the judgment. Bank feeds, deposit scheduling, and reminders are exactly the kind of work automation does well; deciding whether a payment was a distribution or a loan repayment is not. Our piece on where AI helps with bookkeeping and where it doesn’t draws that line in detail.

Frequently asked questions

What changed for 2026 returns that affects these dates?

The dates themselves follow the usual pattern. What’s new is inside the forms: the 2026 W-2 has new codes for tips and overtime, the 1099 threshold is $2,000 instead of $600, and bonus depreciation is back at 100 percent for qualifying property. The rundown of the 2025 tax law’s effect on small businesses covers what to watch for.

Does an extension give me more time to pay?

No. Forms 4868 and 7004 extend the filing date by six months. The tax is due on the original date, and interest and a late-payment penalty accrue on any unpaid balance from that day.

My S-corp has no employees except me. Do I still have payroll deadlines?

Yes. A shareholder who works in the business is generally paid a salary through payroll, which means Form 941 quarterly, Form 940 annually, W-2s in January, and deposits on a monthly or semiweekly schedule.

What about state income tax deadlines?

Most states with an income tax mirror the federal return dates, but not all of them, and state estimated payments and annual entity fees follow their own calendars. California, Delaware, and Texas are the three we see missed most often, which is why they appear above. Ask your CPA for a state list to sit beside this one.

When does the 2027 filing season open?

The IRS announces it each year, typically for late January. The 2026 season opened January 26, 2026. Watch IRS.gov for the 2027 date.

Where to go from here

Pick your row in the table, copy those dates into your calendar with the earlier “start work” reminders, and share the list with your CPA and payroll provider so everyone is looking at the same page. Then look at your last three months of reconciliations. If they’re done, you’re in good shape for every date here. If they’re not, that’s the first fix, and it’s the one a BooXkeeping team handles every month for owners who would rather run the business. Our small business bookkeeping service keeps the records current so each of these dates arrives as a formality.

Reviewed for tax year 2026. The 2027 dates above are based on the IRS calendar as of late 2026; confirm them on IRS.gov once the 2027 edition of Publication 509 is released.

BooXkeeping is a bookkeeping company, not a CPA firm or a law firm. This article is general information for business owners, not tax, legal, or financial advice. Rules change and your situation is specific, so confirm anything here with your CPA or attorney before acting on it.

Every federal tax date a small business is likely to meet between January and October 2027 is on this page, in order, with the state dates that trip people up mixed in where they fall. Bookmark it, print it, or paste the dates into your calendar app now, while it’s quiet. If you know your entity type and whether you run payroll, you can find your own dates in about three minutes.

Key takeaways

  • Pass-through returns (S-corps and partnerships) are due March 15, 2027; individual and C-corp returns follow on April 15, 2027.
  • Owners’ estimated payments fall on January 15, April 15, June 15, and September 15, 2027.
  • W-2s, 1099-NECs, Form 940, and the fourth-quarter 941 are all due February 1, 2027, because January 31 is a Sunday.
  • Extensions move the filing date, never the payment date.
  • The 2027 edition of IRS Publication 509 normally appears in December 2026; confirm these dates on IRS.gov once it is out.

A clean month-by-month timeline graphic showing 2027 federal due dates as colored markers, grouped by sole proprietor, partnership, S-corp, C-corp, and employer

How to use this calendar (and the weekend rule)

Every date below comes from the IRS calendar and the state agencies linked in each section. When a due date lands on a Saturday, Sunday, or legal holiday, it moves to the next business day. That rule is spelled out in IRS Publication 509, and the dates here already reflect it, which is why several “usual” dates look a day or two off. The 2027 edition of Publication 509 is normally released in December 2026, so confirm anything you’re planning around on IRS.gov once it’s published.

A note on fiscal years: this calendar assumes a calendar-year business. If your corporation closes its year in June or September, your return and estimate dates shift, and your CPA should give you a custom list.

To show how the dates stack up in real life, we’ll follow one hypothetical business through the year: a two-location sandwich franchise organized as an S-corp, with 14 employees on a semiweekly payroll deposit schedule, one owner, and a handful of contractors.

January: Q4 estimates, W-2s, 1099s, 940, 941

January 15, 2027 (Friday). The fourth-quarter 2026 estimated tax payment is due from individuals, sole proprietors, partners, and S-corp owners on Form 1040-ES. Our sandwich shop owner draws a salary through payroll, but her distributions carry no withholding, so she pays this one.

February 1, 2027 (Monday). January 31 is a Sunday, so the whole January 31 pile lands on February 1. It’s a big pile:

  • W-2s to employees, and W-2s with the W-3 transmittal to the Social Security Administration.
  • Form 1099-NEC to each contractor and to the IRS.
  • Form 1099-MISC to recipients (except amounts in boxes 8 and 10, which get more time).
  • Form 940, the annual federal unemployment return for 2026.
  • Form 941 for the fourth quarter of 2026, or Form 944 for the smallest employers.

Two things are new this season. First, the 2026 W-2 has new Box 12 codes for qualified tips and overtime and a split Box 14, which matters a great deal for a sandwich shop with tipped counter staff; the 2026 W-2 changes walk through them. Second, the 1099-NEC and 1099-MISC reporting threshold rose from $600 to $2,000 for payments made after December 31, 2025, so this is the first filing season at the higher number. Our owner paid a sign vendor $3,200 and a window-cleaning contractor $1,800 in 2026. The sign vendor gets a 1099-NEC; the window cleaner, for the first time, does not.

February 10, 2027 (Wednesday). If every payroll deposit for the quarter was made on time and in full, Forms 940 and 941 (Q4 2026) get until February 10.

February and March: 1099 dates, Delaware, March 15, and Form 2553

February 16, 2027 (Tuesday). February 15 is Presidents’ Day. This is the date to furnish 1099-MISC forms that include box 8 or box 10 amounts, along with 1099-B and 1099-S statements. Confirm the holiday shift in the 2027 Publication 509.

March 1, 2027 (Monday). February 28 is a Sunday. Two unrelated things share this date: paper filing of 1099-MISC and other non-NEC 1099s with the IRS, and the Delaware corporation annual report and franchise tax. A Delaware corporation pays a minimum of $175 in tax plus a $50 report fee, and the assumed-par-value method can lower the tax for companies with a large share count. Missing it costs a $200 penalty plus 1.5 percent monthly interest.

March 15, 2027 (Monday). The biggest pass-through date of the year:

  • Form 1120-S for S-corporations and Form 1065 for partnerships and multi-member LLCs, both for tax year 2026, with a Schedule K-1 for every owner.
  • Form 7004 if the entity needs a six-month extension.
  • Form 2553 for businesses that want an S-corp election effective for calendar-year 2027.
  • Many state pass-through entity (PTE) tax elections, which let the entity pay state tax so owners can work around the state and local tax deduction cap.

Our sandwich shop’s 1120-S is due here, and the owner cannot finish her personal return until her K-1 is done. That is the whole reason pass-throughs file a month early.

March 31, 2027 (Wednesday). Electronic filing of 1099-MISC and other non-NEC 1099s with the IRS. If you file 10 or more information returns of any kind, you must e-file.

April: April 15 for individuals and C-corps, Q1 estimates, extensions, California

April 15, 2027 (Thursday). The date most people know, with more on it than most people realize:

  • Form 1040 for 2026, including Schedule C for sole proprietors and single-member LLCs.
  • Calendar-year Form 1120 for C-corporations.
  • Form 4868 (individuals) or Form 7004 (C-corps) to extend. An extension moves the filing date to October 15; the tax is still due today.
  • The first-quarter 2027 estimated payment.
  • Last day to make 2026 IRA and HSA contributions.
  • California’s $800 annual LLC tax, paid with FTB Form 3522, for every LLC doing business in the state.

If you’re reading this and already know April will be rough, the October 15 extension article explains what an extension does and doesn’t buy you. Better still, the year-end tax planning moves you make before December 31 are what make April painless.

April 20, 2027 (Tuesday). For franchisors only: a California FDD registration expires 110 days after a December 31 fiscal year-end.

April 30, 2027 (Friday). Form 941 for the first quarter of 2027, and the Q1 FUTA deposit if your liability is over $500. Calendar-year franchisors also owe their annual FDD update by this date under the FTC Franchise Rule (120 days after fiscal year-end).

May through August: Texas, Form 990, Q2 estimates, 941s, Form 5500

May 10, 2027 (Monday). Form 941 for Q1 2027 if all deposits were timely.

May 17, 2027 (Monday). May 15 is a Saturday. Form 990 for calendar-year nonprofits, and the Texas franchise tax report. Texas has a no-tax-due threshold of $2,650,000 in revenue for 2026 and 2027 reports, with rates of 0.375 percent for retail and wholesale and 0.75 percent for everyone else above it. Entities under the threshold still file a Public Information Report or Ownership Information Report. Check the Texas Comptroller’s franchise tax page for the weekend treatment, which the Comptroller sets separately from the IRS.

June 1, 2027 (Tuesday). Delaware LLCs and LPs pay their flat $300 annual tax.

June 15, 2027 (Tuesday). The second-quarter 2027 estimated payment. Note that “Q2” is only two months long; the IRS quarters are uneven. California LLCs with total income over $250,000 also pay their estimated LLC fee on FTB Form 3536 today. The fee tiers run from $900 (income of $250,000 to $499,999) up to $11,790 (income of $5 million or more), per the California Franchise Tax Board’s LLC page.

August 2, 2027 (Monday). July 31 is a Saturday. Form 941 for Q2 2027, the Q2 FUTA deposit if over $500, and Form 5500 for calendar-year retirement plans.

August 10, 2027 (Tuesday). Form 941 for Q2 2027 if deposits were timely.

September and October: Q3 estimates and extended returns

September 15, 2027 (Wednesday). The third-quarter 2027 estimated payment, and the extended 2026 Form 1120-S and Form 1065 for pass-throughs that filed Form 7004 in March. If your entity extended, its K-1s arrive here at the latest, which is why extended owners usually file their personal returns in the following four weeks.

October 15, 2027 (Friday). Extended 2026 Form 1040 and Form 1120. This is the end of the line; there is no second extension.

The fourth-quarter 2027 estimated payment falls in mid-January 2028, outside the window this calendar was verified for. Check the 2027 Publication 509 for the exact day.

The calendar by entity type

Entity Return due Extended due Estimated payments Other dates that usually apply
Sole proprietor / single-member LLC Apr 15, 2027 (Form 1040, Schedule C) Oct 15, 2027 Jan 15, Apr 15, Jun 15, Sep 15, 2027 (Form 1040-ES) 1099-NECs due Feb 1; CA LLC $800 tax Apr 15
Partnership / multi-member LLC Mar 15, 2027 (Form 1065, K-1s) Sep 15, 2027 Partners pay personally on the 1040-ES dates State PTE elections Mar 15; CA LLC fee Jun 15 if income over $250,000
S-corporation Mar 15, 2027 (Form 1120-S, K-1s) Sep 15, 2027 Shareholders pay personally on the 1040-ES dates Form 2553 for a 2027 election due Mar 15; payroll dates below
C-corporation (calendar year) Apr 15, 2027 (Form 1120) Oct 15, 2027 Corporate installments on a quarterly rhythm; confirm dates in IRS Publication 542 Delaware annual report Mar 1
Any employer Forms 941 quarterly; 940 annually n/a n/a W-2s, 940, Q4 941 Feb 1; 941s Apr 30, Aug 2, and Nov 1 (Oct 31 is a Sunday; confirm)

If you carry a balance from 2026 and have been putting off the cleanup, note that every row above assumes the prior year is closed. Getting there is the subject of our complete guide to small business bookkeeping.

Payroll deposit schedules

The dates above are for returns. Payroll tax deposits run on their own clock, and the IRS cares about them more than almost anything else on this page.

The IRS employment tax due dates page sets two schedules. Monthly depositors deposit withheld income tax and both halves of Social Security and Medicare by the 15th of the following month. Semiweekly depositors deposit by the following Wednesday for Wednesday, Thursday, or Friday paydays, and by the following Friday for Saturday through Tuesday paydays. Your schedule for 2027 is set by a lookback at your past liability, and your payroll provider should tell you which one you’re on.

Federal unemployment (FUTA) is simpler. If your quarterly liability is $500 or less, carry it forward to the next quarter. Once it’s over $500, deposit by the last day of the month after the quarter ends.

Our sandwich franchise runs payroll every other Friday, so each deposit is due the following Wednesday. The owner doesn’t track this by hand; her payroll software does. What she does track is that the deposit actually cleared, because a missed payroll deposit compounds fast and the penalty notice arrives weeks later.

Setting reminders that actually work

A calendar reminder on the due date is a reminder to panic. What works is a reminder set for the day the work has to start, which for most of these dates is two to three weeks earlier. A few habits we’ve seen hold up:

  1. Reconcile every account by the 10th of the following month. Every deadline on this page is easy with reconciled numbers and miserable without them.
  2. Put three reminders on each big date: one at 21 days (gather documents), one at 7 days (send to your CPA or preparer), and one on the day (confirm it was filed and paid).
  3. Collect W-9s the day you hire a contractor, not in January. The $2,000 threshold means fewer forms, but you still need the information for anyone who might cross it.
  4. Keep a one-page list of who files what. Payroll provider, CPA, bookkeeper, you. Half of missed deadlines are two people each assuming the other one had it.
  5. Let software carry the routine and a person carry the judgment. Bank feeds, deposit scheduling, and reminders are exactly the kind of work automation does well; deciding whether a payment was a distribution or a loan repayment is not. Our piece on where AI helps with bookkeeping and where it doesn’t draws that line in detail.

Frequently asked questions

What changed for 2026 returns that affects these dates?

The dates themselves follow the usual pattern. What’s new is inside the forms: the 2026 W-2 has new codes for tips and overtime, the 1099 threshold is $2,000 instead of $600, and bonus depreciation is back at 100 percent for qualifying property. The rundown of the 2025 tax law’s effect on small businesses covers what to watch for.

Does an extension give me more time to pay?

No. Forms 4868 and 7004 extend the filing date by six months. The tax is due on the original date, and interest and a late-payment penalty accrue on any unpaid balance from that day.

My S-corp has no employees except me. Do I still have payroll deadlines?

Yes. A shareholder who works in the business is generally paid a salary through payroll, which means Form 941 quarterly, Form 940 annually, W-2s in January, and deposits on a monthly or semiweekly schedule.

What about state income tax deadlines?

Most states with an income tax mirror the federal return dates, but not all of them, and state estimated payments and annual entity fees follow their own calendars. California, Delaware, and Texas are the three we see missed most often, which is why they appear above. Ask your CPA for a state list to sit beside this one.

When does the 2027 filing season open?

The IRS announces it each year, typically for late January. The 2026 season opened January 26, 2026. Watch IRS.gov for the 2027 date.

Where to go from here

Pick your row in the table, copy those dates into your calendar with the earlier “start work” reminders, and share the list with your CPA and payroll provider so everyone is looking at the same page. Then look at your last three months of reconciliations. If they’re done, you’re in good shape for every date here. If they’re not, that’s the first fix, and it’s the one a BooXkeeping team handles every month for owners who would rather run the business. Our small business bookkeeping service keeps the records current so each of these dates arrives as a formality.

Reviewed for tax year 2026. The 2027 dates above are based on the IRS calendar as of late 2026; confirm them on IRS.gov once the 2027 edition of Publication 509 is released.

BooXkeeping is a bookkeeping company, not a CPA firm or a law firm. This article is general information for business owners, not tax, legal, or financial advice. Rules change and your situation is specific, so confirm anything here with your CPA or attorney before acting on it.

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