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2027 Business Tax Deadline Calendar

Every federal business tax deadline for 2027, already moved for weekends and legal holidays. Calendar-year partnerships and S corporations file or extend by ; C corporations, estates and trusts by ; and nonprofits by . W-2s and 1099-NECs are due .

Last updated · 42 federal due dates for calendar-year filers · From IRS Publication 509 and the form instructions

An extension moves your filing deadline, not your payment deadline: tax owed is still due by the original date. See does an extension give you more time to pay?

2027 business tax deadlines, month by month

Each card lists what is due that month, color-coded by kind. Dates are for calendar-year filers and already account for weekends and legal holidays.

  • Income tax returns
  • Estimated tax
  • Payroll
  • Information returns
  • Excise tax
  • Benefit plans

  1. January 2027

      • Estimated Fourth 2026 estimated tax payment (Form 1040-ES)

    The January 31 deadlines move to (January 31, 2027 is a Sunday).

  2. February 2027

      • Payroll Forms W-2 to employees and the SSA
      • Info Form 1099-NEC to contractors and the IRS
      • Info Most other Forms 1099 to recipients
      • Payroll Form 940 (FUTA) for 2026
      • Payroll Form 941 for October–December 2026
      • Payroll Forms 943, 944 and 945 for 2026
      • Excise Form 720 for October–December 2026

      Moved: January 31, 2027 is a Sunday.

      • Info Forms 1099-B, 1099-S and some 1099-MISC to recipients

      Moved: February 15, 2027 is Washington's Birthday, a legal holiday.

    The February 28 deadlines move to (February 28, 2027 is a Sunday).

  3. March 2027

      • Info Paper Forms 1099 to the IRS (except 1099-NEC)

      Moved: February 28, 2027 is a Sunday.

      • Income Partnership returns (Form 1065) or extensions
      • Income S corporation returns (Form 1120-S) or extensions
      • Income S corporation election for 2027 (Form 2553)
      • Info Forms 1042 and 1042-S (payments to foreign persons)
      • Info E-filed Forms 1099 to the IRS (except 1099-NEC)

  4. April 2027

      • Income C corporation returns (Form 1120) or extensions
      • Income Estate and trust returns (Form 1041) or extensions
      • Income Sole proprietor returns (Form 1040) or extensions
      • Estimated First 2027 estimated tax payment (Form 1040-ES)
      • Estimated First 2027 corporate estimated tax installment
      • Payroll Form 941 for January–March 2027
      • Excise Form 720 for January–March 2027

  5. May 2027

      • Income Nonprofit returns (Form 990 series) or extensions

      Moved: May 15, 2027 is a Saturday.

  6. June 2027

      • Estimated Second 2027 estimated tax payment (Form 1040-ES)
      • Estimated Second 2027 corporate estimated tax installment

  7. July 2027

    No deadlines this month.

    The July 31 deadlines move to (July 31, 2027 is a Saturday).

  8. August 2027

      • Payroll Form 941 for April–June 2027
      • Excise Form 720 for April–June 2027
      • Plans Form 5500 series for 2026 plan years

      Moved: July 31, 2027 is a Saturday.

      • Excise Form 2290 heavy highway vehicle use tax

  9. September 2027

      • Income Extended partnership returns (Form 1065)
      • Income Extended S corporation returns (Form 1120-S)
      • Info Extended Form 1042
      • Estimated Third 2027 estimated tax payment (Form 1040-ES)
      • Estimated Third 2027 corporate estimated tax installment
      • Income Extended estate and trust returns (Form 1041)

  10. October 2027

      • Income Extended C corporation returns (Form 1120)
      • Income Extended individual returns (Form 1040)
      • Plans Extended Form 5500 series

    The October 31 deadlines move to (October 31, 2027 is a Sunday).

  11. November 2027

      • Payroll Form 941 for July–September 2027
      • Excise Form 720 for July–September 2027

      Moved: October 31, 2027 is a Sunday.

      • Income Extended nonprofit returns (Form 990 series)

  12. December 2027

      • Estimated Fourth 2027 corporate estimated tax installment

What is the 2027 business tax extension deadline?

The 2027 business tax extension deadline is the return's original due date: for partnerships and S corporations, for C corporations, estates and trusts (all on Form 7004), and for nonprofits on Form 8868. A timely extension gives six months to file (5½ for estates and trusts).

2027 extension deadlines by entity type
BusinessFile or extend byExtended return due
Partnerships & multi-member LLCs Form 1065 · extend with Form 7004 · guide6 months
S corporations (and LLCs taxed as S corps) Form 1120-S · extend with Form 7004 · guide6 months
C corporations (and LLCs taxed as C corps) Form 1120 · extend with Form 7004 · guide6 months
Estates & trusts Form 1041 · extend with Form 7004 · guide5½ months
Tax-exempt organizations & private foundations Form 990, 990-EZ, 990-PF · extend with Form 8868 · guideMay 15, 2027 is a Saturday6 months
Individuals, sole proprietors & single-member LLCs Form 1040 · extend with Form 4868 · guide6 months

Fiscal-year businesses use the same rules counted from their year-end; see fiscal-year deadlines. All forms side by side: tax extension deadlines 2027.

What is the last day to file a business tax extension in 2027?

For a calendar-year business, the last day to file a tax extension in 2027 is the return's original due date: for partnerships and S corporations, and for C corporations. Form 7004 must be filed by then; one filed after the due date doesn't extend the return.

Nonprofits have the latest date, , on Form 8868. Once extended, the last day to file the return itself is for partnerships and S corporations, for estates and trusts, for C corporations, and for nonprofits. Missed yours? Read what to do after a missed extension deadline.

Business tax extension deadline in March 2027

The March 2027 business tax extension deadline is : calendar-year partnerships, multi-member LLCs and S corporations must file Form 1065 or 1120-S, or Form 7004 for a six-month extension, by then. It is the year's first income tax return deadline.

Everything due in March 2027:

  • : Paper Forms 1099 to the IRS (except 1099-NEC)
  • : Partnership returns (Form 1065) or extensions
  • : S corporation returns (Form 1120-S) or extensions
  • : S corporation election for 2027 (Form 2553)
  • : Forms 1042 and 1042-S (payments to foreign persons)
  • : E-filed Forms 1099 to the IRS (except 1099-NEC)

More on each: partnership extension · S corp extension · Form 7004 instructions

Every 2027 deadline, by date

The same 42 dates with who each applies to and what to file.

All 2027 federal business tax deadlines, earliest first
What's due
Fourth 2026 estimated tax payment (Form 1040-ES)Sole proprietors, partners, S corporation shareholders and other individualsThe last installment of 2026 estimated income and self-employment tax.Not needed if you file your 2026 Form 1040 and pay in full by
January 31, 2027 is a SundayForms W-2 to employees and the SSAEmployersGive employees their 2026 Forms W-2 and file Copy A with Form W-3 at the Social Security Administration, on paper or electronically.
January 31, 2027 is a SundayForm 1099-NEC to contractors and the IRSBusinesses that paid nonemployeesReport 2026 nonemployee compensation: give the recipient a copy and file with the IRS on the same day, on paper or electronically. No automatic extension is available.
January 31, 2027 is a SundayMost other Forms 1099 to recipientsBusinesses that made reportable paymentsGive recipients their 2026 Forms 1099 (such as 1099-MISC, 1099-INT, 1099-DIV and 1099-R), 1098 and W-2G. Forms 1099-B, 1099-S and some 1099-MISC boxes are due in February.
January 31, 2027 is a SundayForm 940 (FUTA) for 2026EmployersAnnual federal unemployment (FUTA) tax return.If all FUTA tax was deposited when due, file by
January 31, 2027 is a SundayForm 941 for October–December 2026EmployersQuarterly return for income tax withheld from wages and the employer's and employees' social security and Medicare taxes.If the tax was deposited on time and in full, file by
January 31, 2027 is a SundayForms 943, 944 and 945 for 2026Farm employers, certain small employers, payers of nonpayroll withholdingAnnual employment tax returns for farm workers (943) and for certain small employers (944), and the annual return of income tax withheld from nonpayroll payments such as backup withholding (945).If the year's tax was deposited on time and in full, file by
January 31, 2027 is a SundayForm 720 for October–December 2026Businesses that owe federal excise taxesQuarterly federal excise tax return (fuel, air transportation, environmental, manufacturers and other excise taxes).
February 15, 2027 is Washington's Birthday, a legal holidayForms 1099-B, 1099-S and some 1099-MISC to recipientsBrokers, real estate closers, and payers of substitute payments or attorney proceedsGive recipients their 2026 Forms 1099-B and 1099-S, and Forms 1099-MISC reporting substitute payments (box 8) or gross proceeds paid to an attorney (box 10).
February 28, 2027 is a SundayPaper Forms 1099 to the IRS (except 1099-NEC)Businesses filing fewer than 10 information returnsFile paper 2026 Forms 1097, 1098, 1099, 3921, 3922 and W-2G with Form 1096. Anyone filing 10 or more information returns in total must e-file instead.
Partnership returns (Form 1065) or extensionsPartnerships and multi-member LLCsFile the 2026 Form 1065 and give each partner a Schedule K-1, or file Form 7004 by this date for an automatic 6-month extension.Extended to Partnership extension guide · Form 7004
S corporation returns (Form 1120-S) or extensionsS corporations and LLCs taxed as S corporationsFile the 2026 Form 1120-S, give each shareholder a Schedule K-1 and pay any tax due, or file Form 7004 and deposit the tax you expect to owe for an automatic 6-month extension.Extended to S corp extension guide · Form 7004
S corporation election for 2027 (Form 2553)Corporations and LLCs electing S corporation statusThe deadline to elect S corporation treatment starting with calendar year 2027. If Form 2553 is filed late, S corporation treatment begins with calendar year 2028.S corp extension guide
Forms 1042 and 1042-S (payments to foreign persons)Withholding agents paying U.S.-source income to foreign personsFile the 2026 Form 1042, and file and furnish Forms 1042-S. Form 7004 extends the time to file Form 1042, not the time to pay.Form 7004 extends Form 1042 to
E-filed Forms 1099 to the IRS (except 1099-NEC)Businesses that e-file information returnsElectronic filing deadline for 2026 Forms 1097, 1098, 1099, 3921, 3922 and W-2G. Recipient copies were due earlier.
C corporation returns (Form 1120) or extensionsC corporations and LLCs taxed as C corporationsFile the 2026 Form 1120 and pay the tax, or file Form 7004 and deposit the tax you expect to owe for an automatic 6-month extension.Extended to C corp extension guide · Form 7004
Estate and trust returns (Form 1041) or extensionsEstates and trustsFile the 2026 Form 1041, or file Form 7004 for an automatic 5½-month extension.Extended to Estate and trust extension guide · Form 7004
Sole proprietor returns (Form 1040) or extensionsSole proprietors and other individualsFile the 2026 Form 1040 (with Schedule C for a sole proprietorship) and pay any tax due, or file Form 4868 for an automatic 6-month extension.Extended to LLC and sole proprietor guide · Form 4868
First 2027 estimated tax payment (Form 1040-ES)Sole proprietors, partners, S corporation shareholders and other individualsPay 2027 estimated income and self-employment tax if withholding won't cover what you owe.
First 2027 corporate estimated tax installmentC corporations expecting to owe $500 or moreDeposit the installment of 2027 estimated income tax by electronic funds transfer.
Form 941 for January–March 2027EmployersQuarterly return for income tax withheld from wages and the employer's and employees' social security and Medicare taxes.If the tax was deposited on time and in full, file by
Form 720 for January–March 2027Businesses that owe federal excise taxesQuarterly federal excise tax return (fuel, air transportation, environmental, manufacturers and other excise taxes).
May 15, 2027 is a SaturdayNonprofit returns (Form 990 series) or extensionsTax-exempt organizations and private foundationsFile the 2026 Form 990, 990-EZ or 990-PF, or file Form 8868 for an automatic 6-month extension.Extended to Nonprofit extension guide · Form 8868
Second 2027 estimated tax payment (Form 1040-ES)Sole proprietors, partners, S corporation shareholders and other individualsPay 2027 estimated income and self-employment tax if withholding won't cover what you owe.
Second 2027 corporate estimated tax installmentC corporations expecting to owe $500 or moreDeposit the installment of 2027 estimated income tax by electronic funds transfer.
July 31, 2027 is a SaturdayForm 941 for April–June 2027EmployersQuarterly return for income tax withheld from wages and the employer's and employees' social security and Medicare taxes.If the tax was deposited on time and in full, file by
July 31, 2027 is a SaturdayForm 720 for April–June 2027Businesses that owe federal excise taxesQuarterly federal excise tax return. The second-quarter return also reports the annual patient-centered outcomes research (PCOR) fee owed by health insurers and sponsors of self-insured health plans.
July 31, 2027 is a SaturdayForm 5500 series for 2026 plan yearsEmployers with a pension, profit-sharing or other benefit planFile the Form 5500, 5500-SF or 5500-EZ annual return for a plan year that ended December 31, 2026. Form 5558, filed by this date, extends the deadline.Form 5558 extends it to
Form 2290 heavy highway vehicle use taxOwners of highway vehicles of 55,000 pounds or moreFile and pay the tax for the July 1, 2027 – June 30, 2028 period on vehicles first used in July. A vehicle first used in a later month is due by the last day of the following month.
Extended partnership returns (Form 1065)Partnerships that filed Form 7004The last day to file an extended 2026 Form 1065 and give partners their Schedules K-1.Partnership extension guide
Extended S corporation returns (Form 1120-S)S corporations that filed Form 7004The last day to file an extended 2026 Form 1120-S and give shareholders their Schedules K-1.S corp extension guide
Extended Form 1042Withholding agents that filed Form 7004The last day to file an extended 2026 Form 1042.
Third 2027 estimated tax payment (Form 1040-ES)Sole proprietors, partners, S corporation shareholders and other individualsPay 2027 estimated income and self-employment tax if withholding won't cover what you owe.
Third 2027 corporate estimated tax installmentC corporations expecting to owe $500 or moreDeposit the installment of 2027 estimated income tax by electronic funds transfer.
Extended estate and trust returns (Form 1041)Estates and trusts that filed Form 7004The last day to file an extended 2026 Form 1041.Estate and trust extension guide
Extended C corporation returns (Form 1120)C corporations that filed Form 7004The last day to file an extended 2026 Form 1120.C corp extension guide
Extended individual returns (Form 1040)Sole proprietors and individuals who filed Form 4868The last day to file an extended 2026 Form 1040.LLC and sole proprietor guide
Extended Form 5500 seriesPlans that filed Form 5558The last day to file a Form 5500, 5500-SF or 5500-EZ extended with Form 5558 for a 2026 calendar plan year.
October 31, 2027 is a SundayForm 941 for July–September 2027EmployersQuarterly return for income tax withheld from wages and the employer's and employees' social security and Medicare taxes.If the tax was deposited on time and in full, file by
October 31, 2027 is a SundayForm 720 for July–September 2027Businesses that owe federal excise taxesQuarterly federal excise tax return (fuel, air transportation, environmental, manufacturers and other excise taxes).
Extended nonprofit returns (Form 990 series)Tax-exempt organizations that filed Form 8868The last day to file an extended 2026 Form 990, 990-EZ or 990-PF.Nonprofit extension guide
Fourth 2027 corporate estimated tax installmentC corporations expecting to owe $500 or moreDeposit the installment of 2027 estimated income tax by electronic funds transfer.

Embed this calendar on your site

Blogs, accountants and business associations are welcome to republish the 2027 key dates. Copy the HTML below: it is a plain table with no styling, so it takes on your site's look, and it ends with a link back to this page. Please keep the link. The dates here move to the next year each season, so copy a fresh version when they do.

<table>
  <caption>2027 federal business tax deadlines (calendar-year filers)</caption>
  <thead>
    <tr><th scope="col">Due date</th><th scope="col">What is due</th></tr>
  </thead>
  <tbody>
    <tr>
      <td><time datetime="2027-01-15">Fri, Jan 15, 2027</time></td>
      <td>Fourth 2026 estimated tax payment (Form 1040-ES)</td>
    </tr>
    <tr>
      <td><time datetime="2027-02-01">Mon, Feb 1, 2027</time></td>
      <td>Forms W-2 to employees and the SSA<br>
        Form 1099-NEC to contractors and the IRS<br>
        Form 941 for October–December 2026</td>
    </tr>
    <tr>
      <td><time datetime="2027-03-15">Mon, Mar 15, 2027</time></td>
      <td>Partnership returns (Form 1065) or extensions<br>
        S corporation returns (Form 1120-S) or extensions</td>
    </tr>
    <tr>
      <td><time datetime="2027-03-31">Wed, Mar 31, 2027</time></td>
      <td>E-filed Forms 1099 to the IRS (except 1099-NEC)</td>
    </tr>
    <tr>
      <td><time datetime="2027-04-15">Thu, Apr 15, 2027</time></td>
      <td>C corporation returns (Form 1120) or extensions<br>
        Estate and trust returns (Form 1041) or extensions<br>
        Sole proprietor returns (Form 1040) or extensions<br>
        First 2027 estimated tax payment (Form 1040-ES)<br>
        First 2027 corporate estimated tax installment</td>
    </tr>
    <tr>
      <td><time datetime="2027-04-30">Fri, Apr 30, 2027</time></td>
      <td>Form 941 for January–March 2027</td>
    </tr>
    <tr>
      <td><time datetime="2027-05-17">Mon, May 17, 2027</time></td>
      <td>Nonprofit returns (Form 990 series) or extensions</td>
    </tr>
    <tr>
      <td><time datetime="2027-06-15">Tue, Jun 15, 2027</time></td>
      <td>Second 2027 estimated tax payment (Form 1040-ES)<br>
        Second 2027 corporate estimated tax installment</td>
    </tr>
    <tr>
      <td><time datetime="2027-08-02">Mon, Aug 2, 2027</time></td>
      <td>Form 941 for April–June 2027</td>
    </tr>
    <tr>
      <td><time datetime="2027-09-15">Wed, Sep 15, 2027</time></td>
      <td>Extended partnership returns (Form 1065)<br>
        Extended S corporation returns (Form 1120-S)<br>
        Third 2027 estimated tax payment (Form 1040-ES)<br>
        Third 2027 corporate estimated tax installment</td>
    </tr>
    <tr>
      <td><time datetime="2027-09-30">Thu, Sep 30, 2027</time></td>
      <td>Extended estate and trust returns (Form 1041)</td>
    </tr>
    <tr>
      <td><time datetime="2027-10-15">Fri, Oct 15, 2027</time></td>
      <td>Extended C corporation returns (Form 1120)<br>
        Extended individual returns (Form 1040)</td>
    </tr>
    <tr>
      <td><time datetime="2027-11-01">Mon, Nov 1, 2027</time></td>
      <td>Form 941 for July–September 2027</td>
    </tr>
    <tr>
      <td><time datetime="2027-11-15">Mon, Nov 15, 2027</time></td>
      <td>Extended nonprofit returns (Form 990 series)</td>
    </tr>
    <tr>
      <td><time datetime="2027-12-15">Wed, Dec 15, 2027</time></td>
      <td>Fourth 2027 corporate estimated tax installment</td>
    </tr>
  </tbody>
</table>
<p>Dates adjusted for weekends and legal holidays. Source: <a href="https://grantextension.com/business-tax-deadline-calendar">2027 Business Tax Deadline Calendar</a> by GrantExtension.</p>
15 key dates · HTML table with attribution link

Prefer a picture? Use Print or save as PDF above for a printable month-by-month calendar, or add every date to Google Calendar, Outlook or Apple Calendar with the .ics file.

How are these dates figured?

Each date is the IRS rule for a calendar-year filer (for example, the 15th day of the 3rd month after the tax year ends for Form 1065), moved to the next business day when it falls on a Saturday, Sunday or legal holiday in the District of Columbia. That is why the January 31 filings are due in 2027, and nonprofit returns .

  • Not included: fiscal-year dates (see fiscal-year deadlines), state taxes, payroll and excise tax deposit schedules (they depend on each business's deposit schedule), and IRS disaster postponements, which the IRS announces by area.
  • Statewide holidays: a legal holiday in the state where a return is filed can also delay a filing deadline, though never a federal tax deposit.
  • Still finishing tax year 2025? Returns on extension have final due dates of (partnerships and S corporations), (estates and trusts), (C corporations and individuals) and (nonprofits).
  • When it changes: the calendar switches to the next year each June, after the last calendar-year extension request date (May 15, for nonprofits) has passed, the same day our deadlines guide does.

Business tax deadline FAQ

What is the 2027 business tax extension deadline?

For calendar-year businesses it is the return's original due date: Monday, March 15, 2027 for partnerships and S corporations, and Thursday, April 15, 2027 for C corporations, estates and trusts, all on Form 7004. Tax-exempt organizations file Form 8868 by Monday, May 17, 2027. The extension gives six months to file (5½ for estates and trusts), to September 15, 2027 for partnerships and S corporations and October 15, 2027 for C corporations.

What is the last day to file a business tax extension in 2027?

The extension must be filed by the return's original due date: Monday, March 15, 2027 for partnerships and S corporations, Thursday, April 15, 2027 for C corporations, and Monday, May 17, 2027 for nonprofits. A Form 7004 filed after the due date doesn't extend the return. The last day to file an extended C corporation return is Friday, October 15, 2027.

When is the business tax extension deadline in March 2027?

Monday, March 15, 2027. Calendar-year partnerships, multi-member LLCs and S corporations must file Form 1065 or 1120-S by then, or file Form 7004 for a six-month extension to Wednesday, September 15, 2027.

When are W-2s and 1099s due in 2027?

Forms W-2 and 1099-NEC are due to employees, contractors, the Social Security Administration and the IRS by Monday, February 1, 2027. Most other 1099s go to recipients by the same date (Forms 1099-B, 1099-S and some 1099-MISC by Tuesday, February 16, 2027). Paper 1099s are due to the IRS by Monday, March 1, 2027, and e-filed ones by Wednesday, March 31, 2027.

When are 2027 quarterly estimated tax payments due?

Calendar-year corporations pay 2027 installments on April 15, 2027, June 15, 2027, September 15, 2027 and December 15, 2027. Sole proprietors, partners and S corporation shareholders paying 2027 estimated tax on Form 1040-ES pay on April 15, 2027, June 15, 2027, September 15, 2027 and January 18, 2028. The last 2026 payment is due January 15, 2027.

Does a business tax extension give more time to pay?

No. An extension moves the filing deadline only. Tax owed is still due by the original date (Thursday, April 15, 2027 for a calendar-year C corporation), and interest and the late-payment penalty run on anything paid later.

Can I rely on this calendar for my own deadlines?

Use it for planning. It lists federal due dates for calendar-year filers, adjusted for weekends and legal holidays, and it is not tax advice. It doesn't cover fiscal years, state taxes, deposit schedules or IRS disaster postponements, any of which can change a date for you; for advice on your own situation, talk to a tax professional.

Sources

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Related: Extension deadlines · Form 7004 · Form 8868 · Penalty calculator · Penalties explained

Disclaimer: this calendar summarizes federal due dates for calendar-year filers, from IRS Publication 509 and each form's instructions, for general information and planning. It is not tax, legal or accounting advice, and it doesn't cover fiscal years, state taxes, deposit schedules or IRS disaster postponements. It is provided as is, without any warranty of accuracy or completeness, and to the fullest extent permitted by law we are not liable for any tax, penalty, interest or other loss from relying on it. See our Terms of Service.