A calendar-year S corporation files Form 1120-S for tax year 2026 by March 15, 2027, and gives each shareholder a Schedule K-1 by the same date. With a timely Form 7004 extension, the return is due September 15, 2027. Shareholders then report their share on Form 1040, due April 15, 2027. ProfitDrawer's 2027 tax deadlines guide lists these dates alongside the other federal deadlines.
Other 2027 dates that often apply to an S corporation and its owners:
| Date (2027) | What is due |
|---|---|
| February 1 | Forms W-2 to employees and the government, if the S corporation has employees |
| February 1, April 30, August 2, November 1 | Form 941 payroll returns, if it has employees |
| March 15 | Form 2553, to be treated as an S corporation from 2027 |
| April 15, June 15, September 15 | Shareholder estimated tax payments for 2027 |
Points to know:
- Form 7004 gives an automatic 6-month extension to file, not to pay.
- An LLC that elected S corporation status follows these same dates.
- The fourth 2027 estimated payment for shareholders falls on January 18, 2028, our calculation from the weekend and holiday rule, so confirm it on irs.gov.
- A fiscal-year S corporation has different dates.
State returns and franchise taxes follow state rules. General information, not tax advice.
Source: When Are Business Taxes Due? Small Business Tax Deadlines 2027 (ProfitDrawer guide) · Updated
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General information, not tax, legal or financial advice. Check the rules for your state and your situation.