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2027 filing season

Business Owner Tax Deadlines

Every federal due date a business owner needs for the 2027 filing season, covering your 2026 business and personal returns, plus the dates still ahead this fall for extended 2025 returns, third quarter payroll, and C corporation estimates. IRS dates and our own document dates are listed separately so you can tell which is which.

Next IRS deadline

Extended 2025 individual and C corporation returns, extended FBAR

Thursday, October 15, 2026

Form 1040, Form 1120, FinCEN Form 114

-- Days
-- Hours
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Counting down to the end of the due date, Central time. Dates are for calendar-year filers.

Set by law

IRS due dates

These are statutory deadlines for calendar-year filers, already moved off weekends and holidays under IRC section 7503. The IRS publishes the full calendar in Publication 509.

  1. 2026

    Extended 2025 individual and C corporation returns, extended FBAR

    Extended 2025 Form 1040 and extended calendar-year 2025 Form 1120 are due. Form 7004 gives calendar-year C corporations an automatic six-month extension, to October 15. Extended 2025 FBARs are due the same day.

    Forms: Form 1040, Form 1120, FinCEN Form 114 Who: Everyone

    Authority: IRC 6081; Treas. Reg. 1.6081-3; FBAR: Pub. L. 114-41, sec. 2006(b)(11)

  2. 2026

    Third quarter payroll return

    Form 941 for July through September 2026. October 31 falls on a Saturday, so the date moves to Monday.

    Forms: Form 941 Who: Employers

    Authority: Treas. Reg. 31.6071(a)-1; IRC 7503

  3. 2026

    C corporation fourth quarter estimated tax

    Final 2026 estimated payment for calendar-year C corporations.

    Forms: Form 1120-W Who: C corporations

    Authority: IRC 6655(c)

  4. 2027

    Fourth quarter 2026 estimated tax

    Final 2026 estimated payment for sole proprietors, partners, S corporation shareholders, and anyone else without enough withholding.

    Forms: Form 1040-ES Who: Sole proprietors, Partners, S corporation shareholders, Individuals

    Authority: IRC 6654(c)

  5. 2027

    W-2s, 1099-NECs, and fourth quarter payroll returns

    Furnish W-2s to employees and file them with the SSA, furnish and file Forms 1099-NEC for contractors, and file the fourth quarter Form 941 and the annual Form 940. January 31 falls on a Sunday, so the date moves to Monday.

    Forms: Form W-2, Form W-3, Form 1099-NEC, Form 941, Form 940 Who: Employers, Sole proprietors, Partnerships, S corporations, C corporations

    Authority: IRC 6071(c); IRC 7503

  6. 2027

    S corporation and partnership returns

    Calendar-year Forms 1120-S and 1065 are due, along with owner K-1s. File Form 7004 by this date for an automatic six-month extension. This is also the last day to file Form 2553 for an S election effective January 1, 2027.

    Forms: Form 1120-S, Form 1065, Schedule K-1, Form 7004, Form 2553 Who: Partnerships, S corporations

    Authority: IRC 6072(b); IRC 1362(b)

  7. 2027

    Forms 1099-MISC e-filed with the IRS

    Electronic filing deadline for Forms 1099-MISC (rents, prizes, and other payments). Filers with 10 or more information returns in total must e-file. Paper Forms 1099-MISC are due to the IRS by March 1, 2027 (February 28 falls on a Sunday), and recipient copies are generally due February 1, 2027.

    Forms: Form 1099-MISC Who: Employers, Sole proprietors, Partnerships, S corporations, C corporations

    Authority: IRC 6071(b)

  8. 2027

    Individual returns, C corporation returns, FBAR, and first quarter estimates

    Form 1040 (including Schedule C) and calendar-year Form 1120 are due. The FBAR is due the same day with an automatic extension to October 15. First quarter 2027 estimated payments are due for individuals and corporations.

    Forms: Form 1040, Schedule C, Form 1120, Form 4868, Form 7004, FinCEN Form 114, Form 1040-ES, Form 1120-W Who: Everyone

    Authority: IRC 6072(a); IRC 6654; IRC 6655; FBAR: Pub. L. 114-41, sec. 2006(b)(11)

  9. 2027

    First quarter payroll return

    Form 941 for January through March 2027.

    Forms: Form 941 Who: Employers

    Authority: Treas. Reg. 31.6071(a)-1

  10. 2027

    Second quarter 2027 estimated tax

    Second 2027 estimated payment for individuals and calendar-year corporations.

    Forms: Form 1040-ES, Form 1120-W Who: Sole proprietors, Partners, S corporation shareholders, C corporations, Individuals

    Authority: IRC 6654(c); IRC 6655(c)

  11. 2027

    Second quarter payroll return

    Form 941 for April through June 2027. July 31 falls on a Saturday, so the date moves to Monday.

    Forms: Form 941 Who: Employers

    Authority: Treas. Reg. 31.6071(a)-1; IRC 7503

  12. 2027

    Extended S corporation and partnership returns, third quarter estimates

    Extended Forms 1120-S and 1065 are due. Third quarter 2027 estimated payments are due for individuals and corporations.

    Forms: Form 1120-S, Form 1065, Form 1040-ES, Form 1120-W Who: Partnerships, S corporations, Partners, S corporation shareholders, C corporations, Sole proprietors, Individuals

    Authority: IRC 6081; IRC 6654(c); IRC 6655(c)

  13. 2027

    Extended individual and C corporation returns, extended FBAR

    Extended Form 1040 and extended calendar-year Form 1120 are due. Form 7004 gives calendar-year C corporations an automatic six-month extension, to October 15. Extended FBARs are due the same day.

    Forms: Form 1040, Form 1120, FinCEN Form 114 Who: Everyone

    Authority: IRC 6081; Treas. Reg. 1.6081-3; FBAR: Pub. L. 114-41, sec. 2006(b)(11)

  14. 2027

    Third quarter payroll return

    Form 941 for July through September 2027. October 31 falls on a Sunday, so the date moves to Monday.

    Forms: Form 941 Who: Employers

    Authority: Treas. Reg. 31.6071(a)-1; IRC 7503

  15. 2027

    C corporation fourth quarter estimated tax

    Final 2027 estimated payment for calendar-year C corporations.

    Forms: Form 1120-W Who: C corporations

    Authority: IRC 6655(c)

  16. 2028

    Fourth quarter 2027 estimated tax

    January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so the payment moves to Tuesday.

    Forms: Form 1040-ES Who: Sole proprietors, Partners, S corporation shareholders, Individuals

    Authority: IRC 6654(c); IRC 7503

Our recommendation, not the law

Get us your documents by

These are R Tax Services dates. Sending your documents by them gives us time to prepare your return, review it with you, and file before the IRS deadline. Missing one of these dates is not a penalty, but it can mean an extension.

  1. 2027

    Contractor and payroll details for W-2s and 1099s

    Send the names, addresses, and Form W-9s for everyone you paid $2,000 or more as a contractor in 2026, and your year-end payroll reports.

    Ahead of: W-2s, 1099-NECs, and fourth quarter payroll returns

  2. 2027

    S corporation and partnership documents

    Year-end books, bank and loan statements, payroll reports, and ownership changes. This gives us time to finish the return and K-1s before March 15.

    Ahead of: S corporation and partnership returns

  3. 2027

    Personal and C corporation documents

    Everything for your Form 1040 (including Schedule C) and calendar-year Form 1120, plus foreign account statements if you file an FBAR.

    Ahead of: Individual returns, C corporation returns, FBAR, and first quarter estimates

  4. 2027

    Documents for extended business returns

    Anything still outstanding for an S corporation or partnership return on extension.

    Ahead of: Extended S corporation and partnership returns, third quarter estimates

  5. 2027

    Documents for extended personal and C corporation returns

    Anything still outstanding for a Form 1040 or Form 1120 on extension.

    Ahead of: Extended individual and C corporation returns, extended FBAR

Filing in Indiana or Kentucky? State due dates and extension rules differ from federal ones. See our tax filing deadlines guide for your 2026 return for Indiana and Kentucky, and our page on Kentucky returns for Indiana residents.

Deadline Questions

What happens if a tax deadline falls on a weekend or holiday?

Under IRC section 7503, a filing or payment due on a Saturday, Sunday, or legal holiday is timely if made on the next business day. The dates on this page already include that adjustment, which is why some fall on a Monday.

Does an extension give me more time to pay?

No. An extension moves the filing deadline only. Tax owed is still due on the original date, and interest and the failure-to-pay penalty run from that date.

Why are your document dates earlier than the IRS dates?

The IRS dates are the last day a return or payment can be on time. Our document dates are when we need your information to prepare an accurate return, review it with you, and file before the deadline. They are recommendations, not legal deadlines.

My business uses a fiscal year. Do these dates apply?

No. These dates are for calendar-year filers. Fiscal-year returns are due based on the month the year ends, so call us and we will map the dates for your business.

Where are the Indiana and Kentucky deadlines?

This page lists federal dates. Indiana and Kentucky individual returns follow April 15, Indiana gives an extra month beyond the federal extended due date, and the pass-through returns have their own dates. Our deadline guide for 2026 returns covers each one.

Past one of these dates?

Call anyway. Missed deadlines are common, and the options depend on your situation. We will talk it through with you.

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