The small business tax and compliance calendar for 2027 starts with fourth-quarter estimated taxes on Friday, January 15, 2027, and the busiest day of the year is Monday, February 1, 2027, when W-2s, Form 1099-NEC and the year-end payroll returns are all due (January 31 falls on a Sunday). Partnership and S corporation returns follow on Monday, March 15, individual and calendar-year C corporation returns on Thursday, April 15, and calendar-year nonprofits file Form 990 by Monday, May 17. Below is every major federal deadline for 2027, month by month, taken from the IRS’s own calendars, plus what your books need to look like before each one.
Key takeaways
- Several 2027 deadlines move because the normal date lands on a weekend: W-2s and 1099-NEC are due February 1, paper 1099s March 1, and calendar-year Form 990 May 17.
- Estimated tax payments for 2027 are due April 15, June 15 and September 15, with 2026’s last payment due January 15, 2027. Corporations also pay on December 15.
- Partnerships and S corporations file by March 15; individuals and calendar-year C corporations by April 15. Extensions give six more months to file, not to pay.
- The 1099 threshold is $2,000 for payments made in 2026, so the forms you file in early 2027 use the new figure.
- Every deadline is only as good as the books behind it: reconcile accounts and close each month before the due date arrives.
Where do these 2027 dates come from?
Every date in this small business tax and compliance calendar for 2027 comes from IRS sources. The main one is Publication 509 (2027), Tax Calendars, which the IRS released as a draft dated August 24, 2026. The final version is normally posted in December or January, and we will recheck this post against it. Nonprofit dates come from the IRS page on exempt organization return due dates, and 1099 rules from Publication 1099.
One rule explains most of the odd-looking dates: when a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. In 2027, January 31, February 28, May 15, July 31 and October 31 all fall on weekends, so the deadlines tied to them shift. The IRS can also postpone deadlines for taxpayers in federally declared disaster areas, so check IRS disaster relief announcements if your business is in an affected county.
A note on our role: Catching Numbers does not prepare or file income tax returns or Form 990. We keep the books tax-ready, track contractor payments for 1099s, reconcile payroll, and hand your tax CPA a clean year-end package. The return dates below are here so your bookkeeping can finish in time for them.
What are the 2027 federal tax deadlines, month by month?
This table covers the deadlines most small and mid-size companies face, for businesses on a calendar tax year. Fiscal-year companies follow the same pattern counted from their own year-end. Figures checked October 30, 2026.
| Date (2027) | Deadline | Who it applies to |
|---|---|---|
| Fri, Jan 15 | Fourth-quarter 2026 estimated tax (Form 1040-ES); December payroll tax deposit for monthly depositors | Owners of pass-throughs and sole proprietors; employers |
| Mon, Feb 1 | Forms W-2 to employees and to SSA with Form W-3; Form 1099-NEC to contractors and to the IRS; most other 1099 statements to recipients; Forms 941 (Q4 2026), 940, 943, 944 and 945 for 2026 | All employers and any business that paid contractors |
| Wed, Feb 10 | Forms 941, 940, 943, 944 and 945 if all 2026 deposits were made on time and in full | Employers |
| Tue, Feb 16 | Forms 1099-B, 1099-S and certain 1099-MISC amounts (boxes 8 and 10) to recipients; deadline for employees to renew a Form W-4 exemption | Brokers, real estate closings, payers of those 1099-MISC boxes; employers |
| Mon, Mar 1 | Paper-filed information returns (1099-MISC, 1099-INT, 1099-DIV and others) to the IRS with Form 1096; paper Forms 1094 and 1095 to the IRS | Payers filing on paper (fewer than 10 returns) |
| Tue, Mar 2 | Forms 1095-C or 1095-B to employees | Applicable large employers and self-insured employers |
| Mon, Mar 15 | 2026 Form 1065 and Form 1120-S, with Schedule K-1s, or Form 7004 extension; Form 2553 to elect S corporation status for 2027 | Partnerships, multi-member LLCs and S corporations |
| Wed, Mar 31 | E-filed information returns other than 1099-NEC (Forms 1097, 1098, 1099, 3921, 3922, W-2G) through IRIS; e-filed Forms 1094 and 1095 | Payers filing electronically |
| Thu, Apr 15 | 2026 Form 1040 or Form 4868 extension; 2026 Form 1120 or Form 7004 for calendar-year C corporations; first 2027 estimated tax payment for individuals and corporations | Individuals, sole proprietors, C corporations |
| Fri, Apr 30 | Form 941 for Q1 2027; FUTA deposit if the liability through March is over $500 | Employers |
| Mon, May 10 | Form 941 for Q1 if deposits were made on time and in full | Employers |
| Mon, May 17 | 2026 Form 990, 990-EZ, 990-PF or 990-N, or Form 8868 extension (990-N cannot be extended) | Calendar-year tax-exempt organizations |
| Tue, Jun 15 | Second 2027 estimated tax payment for individuals and corporations; Form 1040 for U.S. citizens living abroad | Individuals and corporations |
| Mon, Aug 2 | Form 941 for Q2 2027; Form 5500 or 5500-EZ for 2026 calendar-year retirement plans | Employers and plan sponsors |
| Tue, Aug 10 | Form 941 for Q2 if deposits were made on time and in full | Employers |
| Wed, Sep 15 | Extended 2026 Forms 1065 and 1120-S; third 2027 estimated tax payment for individuals and corporations | Partnerships, S corporations, individuals, corporations |
| Fri, Oct 15 | Extended 2026 Form 1040; extended 2026 Form 1120 for calendar-year C corporations | Individuals and C corporations |
| Mon, Nov 1 | Form 941 for Q3 2027 | Employers |
| Wed, Nov 10 | Form 941 for Q3 if deposits were made on time and in full | Employers |
| Mon, Nov 15 | Extended 2026 Form 990, 990-EZ or 990-PF (six months after May 15) | Calendar-year tax-exempt organizations |
| Wed, Dec 15 | Fourth 2027 estimated tax installment for calendar-year corporations | C corporations |
Monthly payroll tax depositors also deposit by the 15th of each month for the prior month’s payroll (moving to the next business day when needed, for example February 16 and May 17). Semiweekly depositors follow the schedule in Publication 15. Your payroll provider usually handles these, but the deposits should still tie to your payroll liability accounts every month.
When are 2027 estimated tax payments due?
For individuals, including owners who receive K-1 income from a partnership or S corporation, the 2027 estimated tax dates are April 15, June 15 and September 15, 2027, with the fourth payment in January 2028. The last payment for the 2026 tax year is due January 15, 2027. Calendar-year C corporations pay on April 15, June 15, September 15 and December 15, 2027.
Estimates are only as accurate as your year-to-date profit. If your books are three months behind, you are guessing. Our free estimated tax calculator gives a quick starting figure from your profit so far; share the result with your tax CPA before you pay.
What changes for 1099 filing in 2027?
The forms you file in early 2027 report payments made during 2026, and the reporting threshold for those payments is $2,000, up from $600, under the 2025 tax law. Publication 1099 says the $2,000 amount will be adjusted for inflation beginning in calendar year 2027, and the IRS has not yet published that adjusted figure. Two other rules matter:
- The 1099-NEC deadline is February 1, 2027 for both the contractor’s copy and the IRS copy, and there is no automatic extension.
- If you file 10 or more information returns in total (all form types combined, including W-2s), you must e-file. The IRS is retiring the older FIRE system: the last day to file through FIRE is November 19, 2026, and from January 1, 2027, IRIS is the only way to e-file information returns.
We cover W-9 collection and vendor setup step by step in our guide to 1099-NEC and 1099-MISC prep.
When are partnership, S corp and C corp returns due in 2027?
Calendar-year partnerships (including multi-member LLCs taxed as partnerships) and S corporations file Form 1065 or Form 1120-S by Monday, March 15, 2027, and must give owners their Schedule K-1s by the same date. Form 7004 extends the filing date to September 15, 2027. Calendar-year C corporations file Form 1120 by April 15, 2027, or October 15 with an extension.
Because pass-through K-1s feed the owners’ personal returns, a late 1065 or 1120-S often forces the owners to extend too. In practice the bookkeeping deadline is earlier than March 15: most tax CPAs want closed, reconciled books by late January or February. Our year-end close checklist lists what to finish first.
If you want S corporation treatment for 2027, Form 2553 is generally due by March 15, 2027 (no more than two months and 15 days after the start of the tax year).
When is Form 990 due in 2027 for nonprofits?
Forms 990, 990-EZ and 990-PF are due by the 15th day of the fifth month after the organization’s year-end. For a calendar-year nonprofit that is May 15, 2027, a Saturday, so the deadline moves to Monday, May 17, 2027. Form 8868 gives an automatic six-month extension, to November 15, 2027. The e-Postcard (Form 990-N) has the same due date but cannot be extended.
For which form your organization files, see which Form 990 your nonprofit should file. If your books mix restricted and unrestricted gifts, our nonprofit accounting team can get them 990-ready for your preparer.
What do your books need before each deadline?
Deadlines are rarely missed because someone forgot the date. They are missed because the numbers were not ready. Here is how we tie the calendar to the month-end close, whether a client runs QuickBooks Online, Xero, NetSuite, Sage Intacct or an AI-native ledger such as Rillet or Digits:
- By mid-January: close December 2026, reconcile every bank, card and loan account, and confirm 2026 payroll totals match the payroll provider before W-2s go out.
- By late January: run a vendor payment report for 2026, flag contractors paid $2,000 or more (excluding card and third-party network payments, which are reported on Form 1099-K instead), and chase missing W-9s.
- By February: book year-end accruals, depreciation, inventory counts and owner draws or distributions, then send your tax CPA the year-end package.
- Each quarter: close the books within about two weeks of quarter-end so estimated payments and Forms 941 rest on real numbers.
- Every month: tie payroll liability accounts to deposits so a missed deposit shows up in weeks, not at year-end.
If keeping up with this is the problem, our outsourced bookkeeping includes a monthly close on a set calendar, with plans starting at $199 a month on our pricing page.
Frequently asked questions
When are W-2s due in 2027?
Forms W-2 for 2026 wages are due to employees and to the Social Security Administration by Monday, February 1, 2027. The usual January 31 date falls on a Sunday, so it moves to the next business day. Form W-3 goes to SSA with the paper W-2s on the same date.
What is the 1099-NEC deadline for 2027?
Form 1099-NEC reporting 2026 payments is due to both the contractor and the IRS by February 1, 2027. Unlike most other 1099s, there is no later IRS filing date for e-filers, so the recipient copy and IRS copy share one deadline.
Is the 1099 threshold $600 or $2,000 for 2026 payments?
It is $2,000 for nonemployee compensation and most 1099-MISC payments made after December 31, 2025. The IRS says the amount will be adjusted for inflation starting in calendar year 2027, so payments made in 2027 may use a slightly different figure once it is published.
When are S corp and partnership tax returns due in 2027?
For calendar-year businesses, Forms 1120-S and 1065 for tax year 2026 are due Monday, March 15, 2027. Filing Form 7004 by that date extends the filing deadline to September 15, 2027. Owners should receive their Schedule K-1s by the original or extended due date.
When is the C corporation tax deadline in 2027?
A calendar-year C corporation files Form 1120 by April 15, 2027, or by October 15, 2027 with a Form 7004 extension. Any tax owed is still due on April 15, and 2027 estimated payments start the same day.
What are the quarterly estimated tax due dates for 2027?
For individuals, payments for the 2027 tax year are due April 15, June 15 and September 15, 2027, with the final payment in January 2028. The last 2026 payment is due January 15, 2027. Calendar-year corporations pay April 15, June 15, September 15 and December 15, 2027.
When is Form 941 due each quarter in 2027?
Form 941 for the fourth quarter of 2026 is due February 1, 2027. The 2027 quarterly returns are due April 30, August 2 and November 1, 2027. If you deposited all the quarter’s taxes on time and in full, you get 10 more days to file.
Does a tax extension give me more time to pay?
No. Forms 4868, 7004 and 8868 extend the time to file, not the time to pay. Tax not paid by the original due date generally accrues interest and can trigger late-payment penalties, so estimate and pay what you owe by the regular deadline.
When is the Form 990 deadline in 2027?
For calendar-year organizations, Form 990, 990-EZ, 990-PF and the 990-N e-Postcard are due Monday, May 17, 2027, because May 15 is a Saturday. Form 8868 extends Forms 990, 990-EZ and 990-PF to November 15, 2027; the 990-N cannot be extended.
When is the deadline to elect S corp status for 2027?
To have S corporation status apply from January 1, 2027, file Form 2553 no later than two months and 15 days after the start of the tax year, which is March 15, 2027 for a calendar-year company. Late elections may be possible under IRS relief procedures, but it is far easier to file on time.
Do small businesses still need to file a BOI report in 2027?
Not if they are U.S. companies. On August 11, 2026, FinCEN issued a final rule permanently removing beneficial ownership reporting for U.S. companies and U.S. persons. Foreign companies registered to do business in the U.S. still have to report.
What happens if a tax deadline falls on a weekend or holiday?
The deadline moves to the next business day. That is why several 2027 deadlines land on a Monday or Tuesday, such as February 1 for W-2s and 1099-NEC, February 16 for some 1099 statements, and May 17 for Form 990.
Is the IRS 2027 tax calendar final?
Not yet. As of October 30, 2026, the IRS has posted Publication 509 for 2027 as a draft dated August 24, 2026. The final version usually appears around the start of the year; we will update this calendar if any date changes.
Want every 2027 deadline covered by clean books?
We close your books every month, track contractor payments for 1099s, and hand your tax CPA a tax-ready year-end package on time. Book a free consultation and we will map your 2027 calendar together.
