Free · 2027 edition · Federal
Every federal filing date a US small business needs in 2027, already moved for weekends and federal holidays: W-2 and 1099-NEC on February 1, returns on March 15 and April 15, quarterly 941s, estimated tax and OSHA.
Estimated tax: 4th payment for 2026 (individuals)
Forms W-2 to employees and to SSA (2026 wages)
Form 1099-NEC to contractors and IRS (2026 payments)
New in the 2027 edition
FinCEN’s final rule (August 2026) permanently exempts US-formed companies and US beneficial owners.[5]
Payments of $2,000 or more (up from $600) trigger most 1099-NEC and 1099-MISC reporting for tax years beginning after 2025.[3]
Dated deadlines
Open any date for what to do, who it applies to and what happens if it is missed. The calendar icon adds a single date to Google Calendar. Dates already allow for weekends and federal holidays.
21 deadlines
Fourth 2026 estimated tax payment (Form 1040-ES).[1]
Who: Sole proprietors, partners and S-corp shareholders who pay estimated tax
If missed: Underpayment penalty and interest.
File the quarterly Form 941 for October to December 2026 and the annual FUTA return, Form 940. If you deposited all tax on time, you may file by February 10. Jan 31, 2027 is a Sunday, so the due date moves to the next business day.[1][4]
Who: Employers
If missed: Failure-to-file and failure-to-pay penalties and interest.
Post the certified annual summary no later than February 1 and keep it up until April 30.[6]
Who: Employers required to keep OSHA injury and illness records
If missed: OSHA recordkeeping citation.
Submit Form 300A data (and Forms 300 and 301 where required) through OSHA’s Injury Tracking Application by March 2.[7][8]
Who: Establishments with 20 to 249 employees in designated industries, 250 or more employees, or 100 or more in the highest-hazard industries
If missed: OSHA recordkeeping citation.
File Form 1065 or 1120-S and give partners or shareholders their Schedule K-1, or file Form 7004 for a 6-month extension. Also the deadline for Form 2553 to elect S corporation status for 2027.[1]
Who: Calendar-year partnerships and S corporations
If missed: Late-filing penalties.
Electronic filing deadline for Form 1099-MISC.[3]
Who: Businesses e-filing 1099-MISC
If missed: Information return penalties per form.
File Form 1040 or Form 1120 and pay tax due, or request a 6-month extension (Form 4868 or 7004). The extension is only for filing: pay what you owe by April 15.[1][11]
Who: Sole proprietors, individuals and calendar-year C corporations
If missed: Failure-to-file and failure-to-pay penalties and interest.
First 2027 estimated tax payment (Form 1040-ES for individuals).[1]
Who: Individuals and calendar-year corporations
If missed: Underpayment penalty and interest.
Nothing dated this month.
Second 2027 estimated tax payment.[1]
Who: Individuals and calendar-year corporations
If missed: Underpayment penalty and interest.
Nothing dated this month.
Third 2027 estimated tax payment. Extended partnership and S corporation returns are due today.[1]
Who: Individuals, corporations, and partnerships or S corporations on extension
If missed: Penalties and interest.
Last day to file 2026 returns on extension.[1]
Who: Individuals and calendar-year C corporations that extended
If missed: Failure-to-file penalty and interest.
Fourth 2027 estimated tax payment (15th day of the 12th month of the tax year).[1]
Who: Calendar-year C corporations
If missed: Underpayment penalty and interest.
Depends on your dates
On a fiscal year? Enter the last day of your tax year to get your federal due dates, adjusted for weekends and holidays.
Form 1120: 15th day of the 4th month after the tax year ends. Form 1065 and 1120-S: 15th day of the 3rd month. Form 7004 extends the filing date by 6 months. Weekend and holiday dates move to the next business day.[1]
Example: Year ending June 30, 2027: Form 1120 due October 15, 2027.
If missed: Failure-to-file penalties and interest.
Due by the last day of the 7th month after the plan year ends.[1]
If missed: Late-filing penalties.
Also running all year
If you deposited all the tax for the period on time and in full, you may file by the 10th day of the 2nd month after the period ends.[1]
If missed: None, if every deposit was on time.
For tax years beginning after 2025, the minimum for many information returns, including nonemployee compensation, rose to $2,000 and may be adjusted for inflation from 2027.[3]
If missed: Check the threshold before issuing 2026 forms in January 2027.
Most states require an annual report or biennial statement, often with a fee. Some set the due date on your formation anniversary, others on one date for everyone. Some charge franchise tax.[10]
If missed: Late fees and loss of good standing. Check your Secretary of State’s website for your dates.
Not required for US companies. FinCEN’s final rule of August 11, 2026 (effective August 14, 2026) made permanent the exemption first introduced on March 26, 2025. Only certain foreign companies registered to do business in the US still report.[5]
If missed: None for US companies.
Required for private employers with 100 or more employees and federal contractors with 50 or more meeting certain criteria. EEOC had not announced the next collection window as of September 28, 2026. Watch eeoc.gov.[9]
If missed: A legal reporting duty for employers in scope.
When you would rather not remember
Every date on this page can live in one place with an owner. ExpiryEdge sends the reminders at 90, 60, 30 and 7 days by email, SMS, WhatsApp, Slack or Teams, keeps the evidence on file and logs who did what.
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Full list
The same dates as the calendar above, in date order, for printing and quick scanning.
| Deadline | What | Who | If missed | Source |
|---|---|---|---|---|
| Fri Jan 15, 2027 | Estimated tax: 4th payment for 2026 (individuals) Fourth 2026 estimated tax payment (Form 1040-ES). | Sole proprietors, partners and S-corp shareholders who pay estimated tax | Underpayment penalty and interest. | [1] |
| Mon Feb 1, 2027 | Forms W-2 to employees and to SSA (2026 wages) Give employees their W-2 and file Copy A with Form W-3 with the Social Security Administration, on paper or electronically. Jan 31, 2027 is a Sunday, so the due date moves to the next business day. | Every employer | Information return penalties per form. | [1][2][4] |
| Mon Feb 1, 2027 | Form 1099-NEC to contractors and IRS (2026 payments) Furnish Form 1099-NEC to each recipient and file it with the IRS. Also furnish 1099-MISC recipient copies by this date. Jan 31, 2027 is a Sunday, so the due date moves to the next business day. | Businesses that paid nonemployee compensation | Information return penalties per form. | [3][4] |
| Mon Feb 1, 2027 | Form 941 (Q4 2026) and Form 940 (2026) File the quarterly Form 941 for October to December 2026 and the annual FUTA return, Form 940. If you deposited all tax on time, you may file by February 10. Jan 31, 2027 is a Sunday, so the due date moves to the next business day. | Employers | Failure-to-file and failure-to-pay penalties and interest. | [1][4] |
| Mon Feb 1, 2027 | Post OSHA Form 300A summary (2026) Post the certified annual summary no later than February 1 and keep it up until April 30. | Employers required to keep OSHA injury and illness records | OSHA recordkeeping citation. | [6] |
| Mon Mar 1, 2027 | Form 1099-MISC to IRS on paper Paper filing deadline for Form 1099-MISC. Electronic filers have until March 31. Feb 28, 2027 is a Sunday, so the due date moves to the next business day. | Businesses filing 1099-MISC on paper | Information return penalties per form. | [3][4] |
| Tue Mar 2, 2027 | OSHA electronic injury data submission (2026 data) Submit Form 300A data (and Forms 300 and 301 where required) through OSHA’s Injury Tracking Application by March 2. | Establishments with 20 to 249 employees in designated industries, 250 or more employees, or 100 or more in the highest-hazard industries | OSHA recordkeeping citation. | [7][8] |
| Mon Mar 15, 2027 | Partnership and S corporation returns (Form 1065, 1120-S) File Form 1065 or 1120-S and give partners or shareholders their Schedule K-1, or file Form 7004 for a 6-month extension. Also the deadline for Form 2553 to elect S corporation status for 2027. | Calendar-year partnerships and S corporations | Late-filing penalties. | [1] |
| Wed Mar 31, 2027 | Form 1099-MISC to IRS electronically Electronic filing deadline for Form 1099-MISC. | Businesses e-filing 1099-MISC | Information return penalties per form. | [3] |
| Thu Apr 15, 2027 | Individual and C corporation returns (Form 1040, 1120) File Form 1040 or Form 1120 and pay tax due, or request a 6-month extension (Form 4868 or 7004). The extension is only for filing: pay what you owe by April 15. | Sole proprietors, individuals and calendar-year C corporations | Failure-to-file and failure-to-pay penalties and interest. | [1][11] |
| Thu Apr 15, 2027 | Estimated tax: 1st payment for 2027 First 2027 estimated tax payment (Form 1040-ES for individuals). | Individuals and calendar-year corporations | Underpayment penalty and interest. | [1] |
| Fri Apr 30, 2027 | Form 941 (Q1 2027) and end of 300A posting File Form 941 for January to March. The OSHA 300A summary can come down after today. | Employers | Failure-to-file penalties and interest. | [1][6] |
| Tue Jun 15, 2027 | Estimated tax: 2nd payment for 2027 Second 2027 estimated tax payment. | Individuals and calendar-year corporations | Underpayment penalty and interest. | [1] |
| Mon Aug 2, 2027 | Form 941 (Q2 2027) File Form 941 for April to June. Jul 31, 2027 is a Saturday, so the due date moves to the next business day. | Employers | Failure-to-file penalties and interest. | [1][4] |
| Mon Aug 2, 2027 | Form 5500 for calendar-year benefit plans (2026 plan year) File Form 5500 or 5500-EZ by the last day of the 7th month after the plan year ends, or request an extension. Jul 31, 2027 is a Saturday, so the due date moves to the next business day. | Employers sponsoring retirement or welfare plans that must file | Late-filing penalties. | [1][4] |
| Wed Sep 15, 2027 | Estimated tax: 3rd payment for 2027; extended 1065 and 1120-S Third 2027 estimated tax payment. Extended partnership and S corporation returns are due today. | Individuals, corporations, and partnerships or S corporations on extension | Penalties and interest. | [1] |
| Fri Oct 15, 2027 | Extended Form 1040 and Form 1120 returns Last day to file 2026 returns on extension. | Individuals and calendar-year C corporations that extended | Failure-to-file penalty and interest. | [1] |
| Mon Nov 1, 2027 | Form 941 (Q3 2027) File Form 941 for July to September. Oct 31, 2027 is a Sunday, so the due date moves to the next business day. | Employers | Failure-to-file penalties and interest. | [1][4] |
| Wed Dec 15, 2027 | Corporate estimated tax: 4th payment for 2027 Fourth 2027 estimated tax payment (15th day of the 12th month of the tax year). | Calendar-year C corporations | Underpayment penalty and interest. | [1] |
| Tue Jan 18, 2028 | Estimated tax: 4th payment for 2027 (individuals) Final 2027 estimated tax payment. January 15, 2028 is a Saturday and Monday, January 17 is Martin Luther King Jr. Day, so the due date is Tuesday, January 18. | Individuals who pay estimated tax | Underpayment penalty and interest. | [1][4] |
| Mon Jan 31, 2028 | W-2, 1099-NEC, Form 941 (Q4) and Form 940 for 2027 Year-end filings for 2027. | Employers and businesses that paid contractors | Information return and filing penalties. | [1][2][3] |
| Rule | When | If missed | Source |
|---|---|---|---|
| Fiscal-year returns | Form 1120: 15th day of the 4th month after the tax year ends. Form 1065 and 1120-S: 15th day of the 3rd month. Form 7004 extends the filing date by 6 months. Weekend and holiday dates move to the next business day. | Failure-to-file penalties and interest. | [1] |
| Form 5500 (non-calendar plan years) | Due by the last day of the 7th month after the plan year ends. | Late-filing penalties. | [1] |
| Form 941 and 940: 10-day extension | If you deposited all the tax for the period on time and in full, you may file by the 10th day of the 2nd month after the period ends. | None, if every deposit was on time. | [1] |
| 1099 reporting threshold | For tax years beginning after 2025, the minimum for many information returns, including nonemployee compensation, rose to $2,000 and may be adjusted for inflation from 2027. | Check the threshold before issuing 2026 forms in January 2027. | [3] |
| State annual reports and franchise tax | Most states require an annual report or biennial statement, often with a fee. Some set the due date on your formation anniversary, others on one date for everyone. Some charge franchise tax. | Late fees and loss of good standing. Check your Secretary of State’s website for your dates. | [10] |
| Beneficial ownership (BOI) reporting | Not required for US companies. FinCEN’s final rule of August 11, 2026 (effective August 14, 2026) made permanent the exemption first introduced on March 26, 2025. Only certain foreign companies registered to do business in the US still report. | None for US companies. | [5] |
| EEO-1 Component 1 report | Required for private employers with 100 or more employees and federal contractors with 50 or more meeting certain criteria. EEOC had not announced the next collection window as of September 28, 2026. Watch eeoc.gov. | A legal reporting duty for employers in scope. | [9] |
Monday, February 1, 2027. The statutory date is January 31, which is a Sunday in 2027, so it moves to the next business day. The IRS confirms February 1, 2027 for filing 2026 Forms W-2 with the Social Security Administration.
For individuals: January 15, 2027 (fourth 2026 payment), then April 15, June 15 and September 15, 2027, and January 18, 2028 for the fourth 2027 payment, because January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day. Calendar-year corporations pay on April 15, June 15, September 15 and December 15, 2027.
Not if they are US companies. FinCEN issued a final rule on August 11, 2026 that permanently exempts US-formed companies and US persons. Only certain foreign companies registered to do business in the US still have to report.
Post the 2026 summary from February 1 to April 30, 2027. Establishments that must submit electronically do so by March 2, 2027 through OSHA’s Injury Tracking Application.
No. States set their own annual report, franchise tax and payroll deadlines, and many use your formation date. Check your Secretary of State and state tax agency. This calendar covers federal deadlines only.
Every date and rule on this page comes from these official sources.
1.
IRS · irs.gov · checked Sep 28, 2026
2.
IRS · irs.gov · checked Sep 28, 2026
3.
IRS · irs.gov · checked Sep 28, 2026
4.
U.S. Office of Personnel Management · opm.gov · checked Sep 28, 2026
5.
FinCEN · fincen.gov · checked Sep 28, 2026
6.
eCFR · ecfr.gov · checked Sep 28, 2026
7.
eCFR · ecfr.gov · checked Sep 28, 2026
8.
OSHA · osha.gov · checked Sep 28, 2026
9.
U.S. Equal Employment Opportunity Commission · eeoc.gov · checked Sep 28, 2026
10.
U.S. Small Business Administration · sba.gov · checked Sep 28, 2026
11.
IRS · irs.gov · checked Sep 28, 2026
Guidance, not tax or legal advice. Federal deadlines only, as checked on September 28, 2026. Dates adjusted for weekends and federal holidays per IRS rules; verify against IRS Publication 509 (2027) once published. Disaster relief can postpone dates for affected areas.
