Small business tax calendar for 2027: every US federal deadline
Every 2027 federal date for a small business: estimated taxes, payroll deposits, Forms 941 and 940, W-2 and 1099, business and personal returns, and extensions.
7 min read · October 18, 2026
How these dates were worked out
The IRS publishes its tax calendar in Publication 509, usually in December. The 2027 edition is not out yet, so the dates below come from the due-date rules themselves, with the IRS rule applied throughout: when a due date falls on a Saturday, Sunday or legal holiday, the next business day counts. They assume a calendar tax year. If your business has a fiscal year, count the same number of months from your year-end instead.
Disaster relief can move dates for a whole area; check IRS.gov if your county has had a declared disaster.
January to March
| Date | What is due |
|---|---|
| Fri, Jan 15, 2027 | Fourth 2026 estimated tax payment for individuals (Form 1040-ES) |
| Mon, Feb 1, 2027 | W-2s to employees and to the SSA with Form W-3; 1099-NEC to contractors and the IRS; 1099-MISC to recipients; Form 941 for Q4 2026; Form 940 for 2026 (Jan 31 is a Sunday) |
| Wed, Feb 10, 2027 | Forms 941 and 940 if every deposit was made on time |
| Tue, Feb 16, 2027 | 1099-MISC to recipients when box 8 or 10 is used; employees who claimed exemption from withholding in 2026 give you a new W-4 (Feb 15 is Presidents' Day) |
| Mon, Mar 1, 2027 | Paper 1099-MISC to the IRS (Feb 28 is a Sunday) |
| Mon, Mar 15, 2027 | Partnership return (Form 1065) and S corporation return (Form 1120-S), with K-1s to partners and shareholders, or an extension on Form 7004 |
| Wed, Mar 31, 2027 | Electronic 1099-MISC to the IRS |
For the year-end forms in detail, see W-2 and 1099 deadlines for 2026 and 1099-NEC vs 1099-MISC.
April to June
| Date | What is due |
|---|---|
| Thu, Apr 15, 2027 | Individual returns (Form 1040, including Schedule C for sole proprietors and single-member LLCs) or an extension on Form 4868; C corporation returns (Form 1120) or Form 7004; first 2027 estimated tax payment for individuals and for corporations |
| Fri, Apr 30, 2027 | Form 941 for Q1 2027; FUTA deposit if more than $500 is owed |
| Mon, May 10, 2027 | Form 941 for Q1 if every deposit was on time |
| Tue, Jun 15, 2027 | Second 2027 estimated tax payment for individuals and corporations |
An extension gives more time to file, not to pay. Tax owed for 2026 is due April 15, 2027 whether or not you extend; interest and penalties run from that date.
July to December, and January 2028
| Date | What is due |
|---|---|
| Mon, Aug 2, 2027 | Form 941 for Q2 2027; FUTA deposit if more than $500 (Jul 31 is a Saturday) |
| Tue, Aug 10, 2027 | Form 941 for Q2 if every deposit was on time |
| Wed, Sep 15, 2027 | Third 2027 estimated tax payment; extended Forms 1065 and 1120-S |
| Fri, Oct 15, 2027 | Extended Forms 1040 and 1120 |
| Mon, Nov 1, 2027 | Form 941 for Q3 2027; FUTA deposit if more than $500 (Oct 31 is a Sunday) |
| Wed, Nov 10, 2027 | Form 941 for Q3 if every deposit was on time |
| Wed, Dec 15, 2027 | Fourth 2027 estimated tax payment for calendar-year corporations |
| Tue, Jan 18, 2028 | Fourth 2027 estimated tax payment for individuals (Jan 15 is a Saturday and Jan 17 is Martin Luther King Jr. Day) |
| Mon, Jan 31, 2028 | 2027 W-2s and 1099-NEC; Form 941 for Q4 2027; Form 940 for 2027 |
Monthly payroll deposits
Monthly schedule depositors pay each month's withholding, Social Security and Medicare by the 15th of the next month. In 2027 three of those dates move:
| Taxes for | Deposit by |
|---|---|
| January 2027 | Tue, Feb 16 (Feb 15 is Presidents' Day) |
| April 2027 | Mon, May 17 (May 15 is a Saturday) |
| July 2027 | Mon, Aug 16 (Aug 15 is a Sunday) |
| All other months | The 15th |
Semiweekly depositors work to the Wednesday and Friday rule instead, and anyone who builds up $100,000 in a day deposits the next business day. Form 941 vs Form 940 explains which schedule applies to you.
Making the calendar work
- Estimated taxes: owners of sole proprietorships, partnerships and S corporations usually pay their own income and self-employment tax through quarterly 1040-ES payments. Corporations make their own estimated payments on the 15th of the 4th, 6th, 9th and 12th months.
- Put the "if deposits were on time" dates aside: plan to file on the main date and treat the extra 10 days as slack.
- State dates are separate: state income tax withholding, unemployment tax and sales tax returns each have their own calendars. Sales tax is covered on our sales tax page.
- Close the books monthly: reconciled accounts make every one of these dates a report rather than a project.
Year-end forms and quarterly figures in one place
AcboBooks keeps payroll, contractor payments and your books together, so the 941, 940, W-2 and 1099 figures come from the same records.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.
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