US Tax Calendar 2026–2027

Third-quarter 2026 payroll return. Also deposit FUTA tax owed through September if more than $500.

The statutory date, Saturday 31 October 2026, is not a working day, so it moves to Monday 2 November 2026 (IRC §7503). IRS Publication 509 (2026) lists the moved date.

Only if every Q3 2026 employment tax deposit was made timely, properly and in full.

Fourth and final estimated income tax installment for calendar-year C corporations (15th day of the 12th month), deposited by electronic funds transfer.

Fourth and final individual estimated tax installment for 2026 (covers September–December). You can skip it if you file your 2026 Form 1040 and pay all tax due by January 31 (or the next business day when that is a weekend).

Employers furnish Form W-2 to every employee and file Copy A of all 2026 Forms W-2 with Form W-3 at the Social Security Administration — paper and electronic filers share this date.

The statutory date, Sunday 31 January 2027, is not a working day, so it moves to Monday 1 February 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

File Form 1099-NEC with the IRS (paper or electronic — no later e-file date) and furnish it to each contractor paid $2,000 or more (raised from $600 for payments made after December 31, 2025 by P.L. 119-21; indexed for inflation from 2027) in 2026. Recipient copies of most other 1099s (INT, DIV, R, MISC except boxes 8 and 10) and W-2G are due the same day.

The statutory date, Sunday 31 January 2027, is not a working day, so it moves to Monday 1 February 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Annual FUTA return (940), fourth-quarter 2026 payroll return (941), and the annual 943 (farm), 944 (small employer) and 945 (nonpayroll withholding, incl. backup withholding) returns. Deposit or pay any undeposited tax.

The statutory date, Sunday 31 January 2027, is not a working day, so it moves to Monday 1 February 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Only if you deposited all the tax for the period timely, properly and in full: you have until this date to file the 2026 annual returns and the Q4 2026 Form 941.

Brokers, barter exchanges and real estate closing agents furnish Forms 1099-B and 1099-S for 2026; also 1099-MISC reporting substitute payments (box 8) or gross proceeds paid to an attorney (box 10).

The statutory date, Monday 15 February 2027, is not a working day, so it moves to Tuesday 16 February 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Paper filing deadline for 2026 Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922 and W-2G, each type transmitted with its own Form 1096. Electronic filers have until March 31. Filers of 10 or more information returns in total must e-file.

The statutory date, Sunday 28 February 2027, is not a working day, so it moves to Monday 1 March 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Applicable large employers (generally 50+ full-time employees incl. equivalents) file paper 2026 Forms 1094-C and 1095-C with the IRS; other coverage providers file 1094-B/1095-B. E-filers have until March 31, and the 10-return e-file threshold applies here too.

The statutory date, Sunday 28 February 2027, is not a working day, so it moves to Monday 1 March 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

ALEs furnish 2026 Form 1095-C (January 31 plus the automatic 30-day extension). Alternative under the Paperwork Burden Reduction Act (P.L. 118-167, IRS Notice 2025-15): post a clear, conspicuous website notice by this date that employees may request the form, keep it up through October 15, and furnish any requested form by the later of January 31 or 30 days after the request.

Calendar-year partnerships file the 2026 Form 1065 and give each partner Schedule K-1 (and K-3 if applicable). File Form 7004 by this date for an automatic 6-month extension to September 15.

Calendar-year S corporations file the 2026 Form 1120-S, pay any tax due and give each shareholder Schedule K-1. Form 7004 extends filing (not payment) to September 15.

File Form 2553 by this date (2 months and 15 days into the tax year) for S status to begin with calendar year 2027. A late election takes effect from 2028 unless late-election relief applies.

Electronic filing deadline for 2026 Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922 and W-2G, and for e-filed Forms 1094-C/1095-C and 1094-B/1095-B (IRIS or FIRE / AIR). Recipient due dates do not move.

File the 2026 Form 1040 or 1040-SR and pay any tax due, or file Form 4868 for an automatic 6-month extension to October 15 (filing only — pay what you owe by today). Also the last day for 2026 IRA and HSA contributions, and for Schedule H household employment taxes.

First individual estimated tax installment for 2027 (covers January–March). Required if you expect to owe $1,000 or more after withholding and credits.

Calendar-year C corporations file the 2026 Form 1120 and pay any tax due. Form 7004 gives an automatic 6-month filing extension to October 15; deposit the estimated balance by today.

First estimated income tax installment for calendar-year C corporations (15th day of the 4th month), deposited by electronic funds transfer. Required if the corporation expects $500 or more of tax for 2027.

Calendar-year estates and trusts file Form 1041 and furnish Schedule K-1 to beneficiaries. Form 7004 gives an automatic 5½-month extension to September 30.

Required if you gave any one person more than the annual exclusion in 2026 ($19,000 for both 2025 and 2026), or split gifts with a spouse. A Form 4868 extension also extends Form 709 to October 15.

US persons whose foreign financial accounts exceeded $10,000 in aggregate at any time in 2026 file the FBAR electronically through FinCEN's BSA E-Filing System. Missing this date is not a problem in itself: FinCEN grants an automatic extension to October 15 — no request needed.

First-quarter 2027 return for wages, tips, withheld income tax, and Social Security and Medicare tax. Also deposit FUTA tax owed through March if more than $500.

Only if every Q1 2027 employment tax deposit was made timely, properly and in full.

Calendar-year tax-exempt organizations file Form 990, 990-EZ, 990-PF or the 990-N e-Postcard for 2026 (15th day of the 5th month). Form 8868 gives an automatic 6-month extension (not available for 990-N).

The statutory date, Saturday 15 May 2027, is not a working day, so it moves to Monday 17 May 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Second individual estimated tax installment for 2027 (covers April–May).

Second estimated income tax installment for calendar-year C corporations (15th day of the 6th month).

If you lived and worked (or were on military duty) outside the US and Puerto Rico on April 15, you get an automatic 2-month extension to file and pay. Interest still runs from April 15. Form 4868 by today extends filing to October 15.

Second-quarter 2027 payroll return. Also deposit FUTA tax owed through June if more than $500.

The statutory date, Saturday 31 July 2027, is not a working day, so it moves to Monday 2 August 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Calendar-year 2026 plans file Form 5500 or 5500-SF through EFAST2, or Form 5500-EZ with the IRS (last day of the 7th month after the plan year). Form 5558 extends by 2½ months to October 15.

The statutory date, Saturday 31 July 2027, is not a working day, so it moves to Monday 2 August 2027 (IRC §7503). The Form 5500 instructions apply the same next-business-day rule. Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Only if every Q2 2027 employment tax deposit was made timely, properly and in full.

File Form 2290 and pay the full-year tax for every taxable highway vehicle (55,000 lbs or more) in use during July 2027. The tax period runs July 1, 2027 – June 30, 2028; vehicles first used later are due the last day of the following month.

Third individual estimated tax installment for 2027 (covers June–August).

Third estimated income tax installment for calendar-year C corporations (15th day of the 9th month).

Final deadline for 2026 Forms 1065 and 1120-S for entities that filed Form 7004 by the March due date, including final Schedules K-1.

Final deadline for 2026 Form 1041 for estates and trusts that filed Form 7004 by April 15.

Final deadline for 2026 Form 1040 if you filed Form 4868; an extended Form 709 is due the same day. Interest and late-payment penalties have run since April 15 on any unpaid tax.

Final deadline for calendar-year 2026 Form 1120 for corporations that filed Form 7004 by April 15.

Every filer gets this automatic extension for the 2026 FBAR — no request is needed, so a report filed between April 16 and today is on time. File through the BSA E-Filing System.

Final deadline for calendar-year 2026 Form 5500 series returns extended by Form 5558 filed by July 31.

Third-quarter 2027 payroll return. Also deposit FUTA tax owed through September if more than $500.

The statutory date, Sunday 31 October 2027, is not a working day, so it moves to Monday 1 November 2027 (IRC §7503). Applied per statutory rule — IRS Publication 509 for 2027 is not yet published.

Only if every Q3 2027 employment tax deposit was made timely, properly and in full.

Fourth and final estimated income tax installment for calendar-year C corporations (15th day of the 12th month), deposited by electronic funds transfer.