Resources
2027 Tax Deadline Calendar
Key IRS filing dates and payment deadlines for individuals and businesses in 2027, adjusted for weekends and federal holidays.
Still Ahead in 2026
Dec 15
Tue
Q4 2026 corporate estimated tax payment due
Final 2026 installment for calendar-year corporations.
Dec 31
Thu
Year-end planning deadline
Last day for most 2026 year-end tax moves.
Jan 15
Fri
Q4 2026 estimated tax payment due
For individuals with income not subject to withholding.
Personal & Individual
Personal Deadlines for 2027
Q1 · January – March
Jan 15
Fri
Q4 2026 estimated tax payment due
Final 2026 installment (Form 1040-ES) for the self-employed, freelancers, and anyone with significant income not subject to withholding.
Late Jan
TBA
IRS opens the 2027 filing season
The IRS announces the exact date in January. You can prepare earlier, but e-filed returns are processed once the season opens.
Feb 1
Mon
W-2s and 1099s due to you
Employers and payers must furnish W-2s and most 1099s by this date (January 31 falls on a Sunday).
Feb 16
Tue
Renew an exempt W-4
If you claimed exemption from withholding for 2026, give your employer a new W-4 to keep it for 2027 (February 15 is Presidents Day).
Q2 · April – June
Apr 15
Thu
Individual returns due (Form 1040)
File your 2026 return or request an automatic 6-month extension (Form 4868). An extension to file is not an extension to pay.
Apr 15
Thu
Last day for 2026 IRA and HSA contributions
Contributions made by this date can count toward the 2026 tax year.
Apr 15
Thu
Q1 2027 estimated tax payment due
First installment of 2027 estimated taxes.
Jun 15
Tue
Q2 2027 estimated tax payment due
Second installment. Note the shorter period: it covers April 1 through May 31.
Q3 · July – September
Sep 15
Wed
Q3 2027 estimated tax payment due
Third installment, covering June 1 through August 31.
Q4 · October – December
Oct 15
Fri
Extended individual returns due
Final deadline for 2026 returns if you filed an extension in April.
Dec 31
Fri
Year-end planning deadline
Last day for most year-end moves: Roth conversions, charitable gifts, loss harvesting, and workplace retirement plan deferrals.
Jan 18, 2028
Tue
Q4 2027 estimated tax payment due
Moved from January 15 because it falls on a Saturday and January 17 is Martin Luther King Jr. Day.
Business & Self-Employed
Business Deadlines for 2027
Q1 · January – March
Jan 15
Fri
Q4 2026 estimated tax payment due
Final 2026 installment for owners with pass-through income.
Feb 1
Mon
W-2s and 1099-NEC due
Furnish W-2s to employees and file them with the SSA; furnish 1099-NECs to contractors and file them with the IRS. For 2026 payments, the 1099-NEC/MISC threshold is $2,000.
Mar 1
Mon
Paper information returns due to the IRS
Paper filing deadline for 1099-MISC and similar returns (February 28 falls on a Sunday).
Mar 15
Mon
S-corp (1120-S) and partnership (1065) returns due
File, or request a 6-month extension with Form 7004.
Mar 31
Wed
E-filed information returns due
Electronic filing deadline for 1099-MISC and similar returns.
Q2 · April – June
Apr 15
Thu
C-corp (1120) returns due
File, or request a 6-month extension with Form 7004.
Apr 15
Thu
Q1 2027 estimated tax payments due
First installment for corporations and for owners with pass-through income.
Jun 15
Tue
Q2 2027 estimated tax payments due
Second installment for corporations and individuals.
Q3 · July – September
Sep 15
Wed
Extended S-corp and partnership returns due
Final deadline for 2026 Forms 1120-S and 1065 extended in March.
Sep 15
Wed
Q3 2027 estimated tax payments due
Third installment for corporations and individuals.
Q4 · October – December
Oct 15
Fri
Extended C-corp returns due
Final deadline for 2026 Forms 1120 extended in April.
Dec 15
Wed
Q4 2027 corporate estimated tax payment due
Final 2027 installment for calendar-year corporations.
Dec 31
Fri
Year-end business planning deadline
Last day to place equipment in service for this year, pay or accrue year-end bonuses, and finish most other year-end tax moves.
Sources: IRS Publication 509 and IRS due-date rules (a deadline that falls on a weekend or legal holiday moves to the next business day). The IRS publishes its official 2027 calendar around the end of the year; confirm dates in Publication 509. Idaho generally follows the federal individual deadline; confirm state dates at tax.idaho.gov. Last updated November 2026.
What's New
Changes That Affect Your 2026 Return
Several rules changed for the 2026 tax year under the 2025 tax law. A few worth knowing:
1099 threshold is now $2,000
For payments made in 2026, Forms 1099-NEC and 1099-MISC are generally required only at $2,000 or more (was $600). Form 1099-K returns to $20,000 and 200 transactions.
New charitable rules for 2026
If you don’t itemize, you can deduct up to $1,000 of cash gifts to qualifying charities ($2,000 married filing jointly). If you itemize, only gifts above 0.5% of your AGI count.
2026 mileage rates changed mid-year
The business standard mileage rate is 72.5 cents per mile for January–June 2026 and 76 cents from July 1, 2026. Keep your mileage log by date.
Higher standard deduction
For 2026 returns: $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
Deadline Tips
4 Rules That Prevent Costly Mistakes
Set Calendar Reminders
Add each deadline that applies to you with a two-week reminder. Missed estimated payments can bring penalties and interest.
File Even If You Can't Pay
The failure-to-file penalty (5% a month, up to 25%) is ten times the failure-to-pay penalty (0.5% a month). File on time even if you cannot pay in full.
Extension Means File, Not Pay
An extension gives you more time to file, but taxes owed are still due by the original deadline.
Estimated Payments Matter
Underpaying quarterly estimates can trigger a penalty even if you’re due a refund at year-end. We help clients set payment amounts that fit their income.
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Let a CPA Track Your Deadlines
A proactive CPA tracks your deadlines, estimates your payments, and helps you plan ahead all year.