IRS small business tax deadlines 2027
Federal tax due dates in 2027 for a calendar-year US small business: estimated tax payments, Forms W-2 and 1099-NEC, payroll Forms 941 and 940, partnership and S corporation returns (Forms 1065 and 1120-S), individual returns with Schedule C (Form 1040), C corporation returns (Form 1120) and the extended due dates. Each row lists who it applies to, the form, the official IRS source and the date ProfitDrawer checked it. The IRS weekend and legal holiday rule is already applied: a due date on a Saturday, Sunday or District of Columbia legal holiday moves to the next business day. The 2027 Publication 509 is an early release draft, so if the IRS publishes a different date, the IRS date wins. State and local deadlines are not included. General information, not tax advice.
| Due date | Who | What is due | Form | Source | Checked | Note | Source | Checked | Note |
|---|---|---|---|---|---|---|---|---|---|
| 2027-01-15 | Individuals and sole proprietors | Fourth estimated tax payment for tax year 2026 | Form 1040-ES | https://www.irs.gov/pub/irs-pdf/f1040es.pdf | 2026-10-29 | Stated on the 2026 Form 1040-ES. | irs.gov/pub/irs-pdf/f1040es.pdf | 2026-10-29 | Stated on the 2026 Form 1040-ES. |
| 2027-02-01 | Employers | Form W-2 to employees, and Forms W-2 and W-3 to the Social Security Administration | Form W-2, Form W-3 | https://www.irs.gov/instructions/iw2w3 | 2026-10-29 | January 31, 2027 is a Sunday; the W-2 instructions state February 1, 2027. | irs.gov/instructions/iw2w3 | 2026-10-29 | January 31, 2027 is a Sunday; the W-2 instructions state February 1, 2027. |
| 2027-02-01 | Businesses that paid contractors | Form 1099-NEC to recipients and filed with the IRS | Form 1099-NEC | https://www.irs.gov/instructions/i1099mec | 2026-10-29 | January 31, 2027 is a Sunday, so the next business day applies. Reporting threshold $2,000 for payments made after 2025. | irs.gov/instructions/i1099mec | 2026-10-29 | January 31, 2027 is a Sunday, so the next business day applies. Reporting threshold $2,000 for payments made after 2025. |
| 2027-02-01 | Employers | Form 941 for October to December 2026 and Form 940 for 2026 | Form 941, Form 940 | https://www.irs.gov/instructions/i941 | 2026-10-29 | January 31, 2027 is a Sunday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i941 | 2026-10-29 | January 31, 2027 is a Sunday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-03-15 | Partnerships and multi-member LLCs | Form 1065 and partner Schedules K-1 for tax year 2026 | Form 1065 | https://www.irs.gov/publications/p509 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/publications/p509 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-03-15 | S corporations | Form 1120-S and shareholder Schedules K-1 for tax year 2026, or Form 7004 for an extension | Form 1120-S, Form 7004 | https://www.irs.gov/instructions/i1120s | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i1120s | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-04-15 | Individuals and sole proprietors | Form 1040 with Schedule C for tax year 2026, or Form 4868 for an extension | Form 1040, Form 4868 | https://www.irs.gov/filing/individuals/when-to-file | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/filing/individuals/when-to-file | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-04-15 | Individuals and sole proprietors | First estimated tax payment for tax year 2027 | Form 1040-ES | https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/faqs/estimated-tax/individuals/individu… | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-04-15 | C corporations | Form 1120 for tax year 2026 (or Form 7004 for an extension) and first 2027 estimated payment | Form 1120 | https://www.irs.gov/pub/irs-dft/p509--dft.pdf | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/pub/irs-dft/p509--dft.pdf | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-04-30 | Employers | Form 941 for January to March 2027 | Form 941 | https://www.irs.gov/instructions/i941 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i941 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-06-15 | Individuals and C corporations | Second estimated tax payment for tax year 2027 | Form 1040-ES | https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/faqs/estimated-tax/individuals/individu… | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-08-02 | Employers | Form 941 for April to June 2027 | Form 941 | https://www.irs.gov/instructions/i941 | 2026-10-29 | July 31, 2027 is a Saturday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i941 | 2026-10-29 | July 31, 2027 is a Saturday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-09-15 | Individuals and C corporations | Third estimated tax payment for tax year 2027 | Form 1040-ES | https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2 | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/faqs/estimated-tax/individuals/individu… | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-09-15 | Partnerships and S corporations | Extended Form 1065 or Form 1120-S for tax year 2026 | Form 1065, Form 1120-S | https://www.irs.gov/instructions/i7004 | 2026-10-29 | Only if Form 7004 was filed on time. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i7004 | 2026-10-29 | Only if Form 7004 was filed on time. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-10-15 | Individuals and C corporations | Extended Form 1040 or Form 1120 for tax year 2026 | Form 1040, Form 1120 | https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return | 2026-10-29 | Only if an extension was filed on time. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/filing/get-an-extension-to-file-your-ta… | 2026-10-29 | Only if an extension was filed on time. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-11-01 | Employers | Form 941 for July to September 2027 | Form 941 | https://www.irs.gov/instructions/i941 | 2026-10-29 | October 31, 2027 is a Sunday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/instructions/i941 | 2026-10-29 | October 31, 2027 is a Sunday. Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2027-12-15 | C corporations | Fourth estimated tax payment for tax year 2027 | Form 1120-W (worksheet) | https://www.irs.gov/pub/irs-dft/p509--dft.pdf | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. | irs.gov/pub/irs-dft/p509--dft.pdf | 2026-10-29 | Applies the IRS 15th-of-the-month and weekend-and-holiday rule to the 2027 calendar; the 2027 Publication 509 is an early release draft. |
| 2028-01-18 | Individuals and sole proprietors | Fourth estimated tax payment for tax year 2027 | Form 1040-ES | https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2 | 2026-10-29 | January 15, 2028 is a Saturday and January 17, 2028 is Martin Luther King Jr. Day; our calculation, confirm on irs.gov when the 2028 calendar is out. | irs.gov/faqs/estimated-tax/individuals/individu… | 2026-10-29 | January 15, 2028 is a Saturday and January 17, 2028 is Martin Luther King Jr. Day; our calculation, confirm on irs.gov when the 2028 calendar is out. |
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Licence: CC BY 4.0. Published by ProfitDrawer. Every row links the official page it comes from and the date it was checked.