Small business tax deadlines calendar
US federal filing and payment dates from December 2026 to December 2027, for calendar-year freelancers, S-corps, partnerships, C-corps and employers. Weekend and holiday shifts are already applied.
Before you rely on these dates
This is general information, not tax advice. It covers federal deadlines only, for businesses whose tax year is the calendar year. Fiscal-year businesses have different dates, and state deadlines differ from federal ones. Check with the IRS or a tax professional before you file.
Federal tax deadlines, December 2026 – December 2027
| Date | What's due | Applies to |
|---|---|---|
| December 2026 | ||
| Fourth installment of 2026 corporate estimated tax Pay through EFTPS |
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| January 2027 | ||
| Fourth 2026 estimated tax payment Form 1040-ES Not needed if you file your 2026 return and pay the full balance by February 1, 2027. |
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| February 2027 | ||
| Give W-2s to employees and file them with the Social Security Administration (with Form W-3) Form W-2, Form W-3 January 31 is a Sunday, so the deadline moves to Monday. |
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| Give 1099-NECs to contractors you paid in 2026 and file them with the IRS Form 1099-NEC For any business that paid an independent contractor in 2026; see the IRS instructions for the reporting threshold. January 31 is a Sunday, so the deadline moves to Monday. |
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| Quarterly payroll tax return for October–December 2026 Form 941 January 31 is a Sunday, so the deadline moves to Monday. |
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| Annual federal unemployment (FUTA) tax return for 2026 Form 940 January 31 is a Sunday, so the deadline moves to Monday. |
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| Forms 941 and 940, if you deposited all the tax on time Form 941, Form 940 |
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| March 2027 | ||
| S corporation income tax return for 2026, or request a 6-month extension Form 1120-S or Form 7004 An extension gives more time to file, not to pay. |
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| Partnership return for 2026, or request a 6-month extension Form 1065 or Form 7004 An extension gives more time to file, not to pay. |
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| April 2027 | ||
| Individual income tax return for 2026 (sole proprietors report business income on Schedule C), or request a 6-month extension Form 1040 or Form 4868 An extension gives more time to file, not to pay. |
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| C corporation income tax return for 2026, or request a 6-month extension Form 1120 or Form 7004 An extension gives more time to file, not to pay. |
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| First 2027 estimated tax payment Form 1040-ES |
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| First installment of 2027 corporate estimated tax Pay through EFTPS |
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| Quarterly payroll tax return for January–March 2027 Form 941 |
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| May 2027 | ||
| Form 941 for January–March, if you deposited all the tax on time Form 941 |
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| June 2027 | ||
| Second 2027 estimated tax payment Form 1040-ES |
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| Second installment of 2027 corporate estimated tax Pay through EFTPS |
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| August 2027 | ||
| Quarterly payroll tax return for April–June 2027 Form 941 July 31 is a Saturday, so the deadline moves to Monday. |
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| Form 941 for April–June, if you deposited all the tax on time Form 941 |
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| September 2027 | ||
| Third 2027 estimated tax payment Form 1040-ES |
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| Third installment of 2027 corporate estimated tax Pay through EFTPS |
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| Extended S corporation return for 2026 Form 1120-S Only if you filed Form 7004 by March 15. |
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| Extended partnership return for 2026 Form 1065 Only if you filed Form 7004 by March 15. |
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| October 2027 | ||
| Extended individual income tax return for 2026 Form 1040 Only if you filed Form 4868 by April 15. |
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| Extended C corporation return for 2026 Form 1120 Only if you filed Form 7004 by April 15. |
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| November 2027 | ||
| Quarterly payroll tax return for July–September 2027 Form 941 October 31 is a Sunday, so the deadline moves to Monday. |
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| Form 941 for July–September, if you deposited all the tax on time Form 941 |
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| December 2027 | ||
| Fourth installment of 2027 corporate estimated tax Pay through EFTPS |
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"Freelancers & sole proprietors", "Partnerships" and "S-corps" on Form 1040 and Form 1040-ES rows mean the owners: sole proprietors, partners and S-corp shareholders pay income tax on business profit on their personal returns. The fourth 2027 estimated tax payment and the year-end 2027 employer forms fall in January 2028; we'll add them once the IRS publishes its 2028 calendar. Dates checked against the IRS sources listed below in November 2026.
The weekend and holiday rule
If a federal due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. For federal tax, a legal holiday means a legal holiday in the District of Columbia.
Payroll tax deposits follow their own rules: a statewide holiday does not delay a federal tax deposit. The IRS lists the weekend-adjusted dates in Publication 509; its employer guide, Publication 15, shows unadjusted dates.
| Normal date | Moves to | Affects |
|---|---|---|
| W-2, 1099-NEC, Form 940, Form 941 (Q4 2026) | ||
| Form 941 (Q2 2027) | ||
| Form 941 (Q3 2027) |
Every other date in the calendar falls on a business day.
Sources
Every date comes from IRS forms, instructions and publications. We applied the weekend and holiday rule to the IRS's standard due dates for calendar-year filers. If the IRS changes a date, its own pages win.
Spotted something out of date? Email support@accoru.com and we'll correct it.
- IRS Publication 509 (2026), Tax CalendarsCorporate estimated tax installments (15th day of the 4th, 6th, 9th and 12th months) and the 15th-day-of-the-4th-month due date for Forms 1040 and 1120. Checked November 2026.
- IRS fourth quarter tax calendarDecember 15, 2026 deadline for the fourth installment of 2026 corporate estimated tax. Checked November 2026.
- IRS 2026 Form 1040-ESEstimated tax due dates, including January 15, 2027, and the option to skip it by filing and paying by February 1, 2027. Checked November 2026.
- IRS employment tax due datesW-2 deadline (furnish to employees and file with the SSA by January 31). Checked November 2026.
- IRS Instructions for Forms 1099-MISC and 1099-NEC1099-NEC deadline (furnish to recipients and file with the IRS by January 31). Checked November 2026.
- IRS Instructions for Form 941Quarterly due dates and the 10 extra days when all deposits were made on time. Checked November 2026.
- IRS Topic no. 759, Form 940Form 940 due January 31, or February 10 if all FUTA tax was deposited on time. Checked November 2026.
- IRS Instructions for Form 1120-SS corporation returns due on the 15th day of the 3rd month after the tax year ends. Checked November 2026.
- IRS Instructions for Form 7004Automatic 6-month extension for Forms 1065, 1120-S and 1120; it does not extend the time to pay. Checked November 2026.
- IRS: Get an extension to file your tax returnForm 4868 gives individuals 6 more months to file (October 15), not more time to pay. Checked November 2026.
- IRS FAQ: Starting or ending a businessA due date on a Saturday, Sunday or legal holiday moves to the next business day. Checked November 2026.
- IRS Publication 15 (2026), Employer's Tax Guide"Legal holiday" means a legal holiday in the District of Columbia; Publication 509 holds the weekend-adjusted dates. Checked November 2026.