These are the dates for the 2026 tax year, filed in 2027. When a date falls on a weekend or federal holiday, the deadline moves to the next business day. Put the ones that apply to you in your phone now; the IRS penalty for filing late is far higher than the penalty for paying late.
January
- January 15: fourth estimated tax payment for 2026 (self-employed and anyone without enough withholding).
- January 31 (February 1, 2027, since the 31st is a Sunday): W-2s to employees and the SSA; Forms 1099-NEC to contractors and the IRS; most other 1099s to recipients. Fourth-quarter payroll returns (Form 941) and the annual Form 940.
March
- March 15: partnership returns (Form 1065) and S corporation returns (Form 1120-S), or the extension request (Form 7004). The deadline to file Form 2553 for an S election effective for 2027 is also March 15.
April
- April 15: individual returns (Form 1040), including Schedule C businesses and single-member LLCs; C corporation returns (Form 1120); Form 5472 with the pro forma 1120 for foreign-owned LLCs; non-resident returns (1040-NR) for those with wages subject to withholding. First 2027 estimated payment. FBAR (FinCEN 114), with an automatic extension to October 15. Extension requests (Form 4868 for individuals) are due the same day, and an extension to file is not an extension to pay.
May
- May 1: Florida annual report for every LLC, corporation and partnership registered with the state ($138.75 for an LLC, $150 for a corporation; a $400 late fee applies after May 1 and the entity is dissolved if it is still missing by the third Friday in September).
June and September
- June 15: second estimated payment, and the 1040 or 1040-NR deadline for U.S. citizens living abroad and for non-residents with no wages subject to withholding.
- September 15: third estimated payment; extended partnership and S corporation returns.
October and the rest of the year
- October 15: extended individual and C corporation returns; the FBAR with its automatic extension.
- Quarterly: Form 941 payroll returns by the end of April, July, October and January; Florida sales tax returns monthly, quarterly or annually depending on your volume, due on the 1st and late after the 20th.
- December 31: last day for most deductible purchases and retirement plan setups that count for 2027.
Filing an extension is free and takes minutes. Paying what you estimate you owe by April 15 avoids the late-payment penalty while you finish the return.
Frequently asked questions
When are taxes due in 2027?
Individual returns and C corporation returns are due April 15, 2027. Partnership and S corporation returns are due March 15. Extensions move those to October 15 and September 15 respectively, but any tax owed is still due in March or April.
When are estimated tax payments due?
April 15, June 15 and September 15, 2027, and January 15, 2028. Self-employed workers and owners of pass-through businesses who expect to owe $1,000 or more should pay quarterly to avoid the underpayment penalty.
When is the Florida annual report due?
May 1 every year, filed online with the Florida Division of Corporations. The fee is $138.75 for an LLC and $150 for a corporation; a $400 penalty applies after May 1.
When are 1099s due?
Forms 1099-NEC for contractors go to the recipient and the IRS by January 31; in 2027 that falls on a Sunday, so February 1. Most other 1099s go to recipients by the same date.
General information, not advice for your situation. Rules change; talk to us before acting.
Year-round clients get a reminder from us before each of these dates. Everyone else is welcome to save this page.
Related service: Tax Preparation
By Martha Otalora · Founder & CEO, MO Accounting Services. Last reviewed October 2026.
