For payments made in 2026, the 1099-NEC and most 1099-MISC thresholds rise to $2,000, and forms are due February 1, 2027. Here is how to collect W-9s, clean up vendors and get set up on IRIS before January.
Form 4868 gives an automatic six-month extension: April 15 and October 15, 2027 deadlines for 2026 returns, why tax is still due in April, and rules abroad.
Extend Form 1120-S with Form 7004: the March 15 and September 15, 2027 deadlines, the $260 per shareholder late penalty, and why tax is still due in April.