Free tool · US and Canada · 2027
Small business tax calendar 2027
Every federal deadline for a small business with employees, month by month: payroll, sales tax, income tax and year-end slips. Filter what you need and add the dates to your own calendar.
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US sales tax is filed with each state, on the state's own monthly, quarterly or annual schedule, so it is not in this federal list. Check your state revenue department.
November 2026
Mon, Nov 2
Form 941 for Q3 2026
Quarterly federal payroll return for July to September 2026. Also deposit FUTA tax if more than $500 is owed for the year so far.
Payroll · Moved: October 31 is a Saturday.
Tue, Nov 10
Form 941 for Q3 2026, if all deposits were on time
10 extra days to file when every deposit for the quarter was made in full and on time.
Payroll
Mon, Nov 16
Monthly payroll deposit for October 2026
Federal income tax withheld, Social Security and Medicare for October, for monthly schedule depositors.
Payroll · Moved: November 15 is a Sunday.
December 2026
Tue, Dec 15
Monthly payroll deposit for November 2026
Federal income tax withheld, Social Security and Medicare for November, for monthly schedule depositors.
Payroll
Tue, Dec 15
Fourth 2026 estimated tax payment for corporations
Calendar-year C corporations (Form 1120-W worksheet).
Income tax
January 2027
Fri, Jan 15
Monthly payroll deposit for December 2026
Federal income tax withheld, Social Security and Medicare for December, for monthly schedule depositors.
Payroll
Fri, Jan 15
Fourth 2026 estimated tax payment for individuals
Form 1040-ES. Sole proprietors, partners and S corporation owners usually pay their own income and self-employment tax this way.
Income tax
February 2027
Mon, Feb 1
W-2s to employees and to the SSA (with Form W-3)
2026 Forms W-2, on paper or electronically. The same date applies to employee copies and to the SSA filing.
Information returns and slips · Moved: January 31 is a Sunday.
Mon, Feb 1
1099-NEC to contractors and to the IRS
2026 Form 1099-NEC for nonemployee compensation, recipient copies and IRS filing. 1099-MISC recipient copies are also due.
Information returns and slips · Moved: January 31 is a Sunday.
Mon, Feb 1
Form 941 for Q4 2026 and Form 940 for 2026
The last quarterly 941 of 2026 and the annual FUTA return. Pay any FUTA balance of more than $500 by this date.
Payroll · Moved: January 31 is a Sunday.
Wed, Feb 10
Forms 941 and 940, if all deposits were on time
10 extra days to file when every deposit was made in full and on time.
Payroll
Tue, Feb 16
Monthly payroll deposit for January 2027
Monthly schedule depositors. Also: employees who claimed exemption from withholding for 2026 must give you a new W-4.
Payroll · Moved: February 15 is Presidents' Day.
Tue, Feb 16
1099-MISC to recipients when box 8 or 10 is used
Substitute payments and gross proceeds paid to an attorney.
Information returns and slips · Moved: February 15 is Presidents' Day.
March 2027
Mon, Mar 1
Paper 1099-MISC to the IRS
Paper filers send 1099-MISC with Form 1096. Most businesses must e-file once they have 10 or more information returns in total.
Information returns and slips · Moved: February 28 is a Sunday.
Mon, Mar 15
Monthly payroll deposit for February 2027
Federal income tax withheld, Social Security and Medicare for February.
Payroll
Mon, Mar 15
Partnership (1065) and S corporation (1120-S) returns
File the 2026 return and give K-1s to partners or shareholders, or file Form 7004 for a six-month extension.
Income tax
Wed, Mar 31
Electronic 1099-MISC to the IRS
E-filed 2026 Forms 1099-MISC (1099-NEC was due February 1).
Information returns and slips
April 2027
Thu, Apr 15
Individual returns (Form 1040) and C corporation returns (Form 1120)
2026 returns, including Schedule C for sole proprietors and single-member LLCs. Extensions: Form 4868 for individuals, Form 7004 for corporations. An extension gives more time to file, not to pay.
Income tax
Thu, Apr 15
First 2027 estimated tax payment
Individuals (Form 1040-ES) and calendar-year corporations.
Income tax
Thu, Apr 15
Monthly payroll deposit for March 2027
Federal income tax withheld, Social Security and Medicare for March.
Payroll
Fri, Apr 30
Form 941 for Q1 2027
Quarterly federal payroll return for January to March. Deposit FUTA tax if more than $500 is owed.
Payroll
May 2027
Mon, May 10
Form 941 for Q1 2027, if all deposits were on time
10 extra days to file when every deposit for the quarter was made on time.
Payroll
Mon, May 17
Monthly payroll deposit for April 2027
Federal income tax withheld, Social Security and Medicare for April.
Payroll · Moved: May 15 is a Saturday.
June 2027
Tue, Jun 15
Second 2027 estimated tax payment
Individuals (Form 1040-ES) and calendar-year corporations.
Income tax
Tue, Jun 15
Monthly payroll deposit for May 2027
Federal income tax withheld, Social Security and Medicare for May.
Payroll
July 2027
Thu, Jul 15
Monthly payroll deposit for June 2027
Federal income tax withheld, Social Security and Medicare for June.
Payroll
August 2027
Mon, Aug 2
Form 941 for Q2 2027
Quarterly federal payroll return for April to June. Deposit FUTA tax if more than $500 is owed.
Payroll · Moved: July 31 is a Saturday.
Tue, Aug 10
Form 941 for Q2 2027, if all deposits were on time
10 extra days to file when every deposit for the quarter was made on time.
Payroll
Mon, Aug 16
Monthly payroll deposit for July 2027
Federal income tax withheld, Social Security and Medicare for July.
Payroll · Moved: August 15 is a Sunday.
September 2027
Wed, Sep 15
Third 2027 estimated tax payment; extended 1065 and 1120-S
Individuals and calendar-year corporations pay the third instalment. Partnerships and S corporations on an extension file their 2026 returns.
Income tax
Wed, Sep 15
Monthly payroll deposit for August 2027
Federal income tax withheld, Social Security and Medicare for August.
Payroll
October 2027
Fri, Oct 15
Extended Forms 1040 and 1120
Last day to file a 2026 individual or C corporation return on an extension.
Income tax
Fri, Oct 15
Monthly payroll deposit for September 2027
Federal income tax withheld, Social Security and Medicare for September.
Payroll
November 2027
Mon, Nov 1
Form 941 for Q3 2027
Quarterly federal payroll return for July to September. Deposit FUTA tax if more than $500 is owed.
Payroll · Moved: October 31 is a Sunday.
Wed, Nov 10
Form 941 for Q3 2027, if all deposits were on time
10 extra days to file when every deposit for the quarter was made on time.
Payroll
Mon, Nov 15
Monthly payroll deposit for October 2027
Federal income tax withheld, Social Security and Medicare for October.
Payroll
December 2027
Wed, Dec 15
Monthly payroll deposit for November 2027
Federal income tax withheld, Social Security and Medicare for November.
Payroll
Wed, Dec 15
Fourth 2027 estimated tax payment for corporations
Calendar-year C corporations.
Income tax
January 2028
Tue, Jan 18
Fourth 2027 estimated tax payment for individuals
Form 1040-ES.
Income tax · Moved: January 15 is a Saturday and January 17 is Martin Luther King Jr. Day.
Tue, Jan 18
Monthly payroll deposit for December 2027
Federal income tax withheld, Social Security and Medicare for December.
Payroll · Moved: January 15 is a Saturday and January 17 is Martin Luther King Jr. Day.
Mon, Jan 31
2027 W-2s and 1099-NEC
W-2s to employees and the SSA (with W-3); 1099-NEC to contractors and the IRS.
Information returns and slips
Mon, Jan 31
Form 941 for Q4 2027 and Form 940 for 2027
Due February 10, 2028 if every deposit was made on time.
Payroll
How these dates were worked out
Each date starts from the rule in the law or the agency's guide, then moves to the next business day if it lands on a weekend or holiday. For the US, that is IRS Publication 15 for payroll deposits and Forms 941 and 940, the W-2 and 1099 instructions, and Publication 509 for returns and estimated tax. For Canada, it is the CRA's guides on remitting source deductions, filing T4 and other slips, GST/HST, and T1 and T2 returns and instalments.
The IRS 2027 tax calendar and the CRA's 2027 holiday list are not out yet, so we applied the US federal holidays and the CRA's 2026 holiday list. Two Canadian dates depend on that list: the GST/HST quarterly return due after July 31 (the Civic Holiday) and the small CCPC instalment on September 30 (the National Day for Truth and Reconciliation). Both entries explain the safe date.
What is not on the list
- Semiweekly and next-day deposits (US) and accelerated remittances (Canada), which follow your pay dates rather than the calendar. See Form 941 vs Form 940 for the US deposit rules.
- State and provincial dates: state income tax withholding, unemployment tax and sales tax returns, provincial sales tax, and Revenu Québec.
- Fiscal-year businesses: count the same number of months from your own year-end.
- Monthly corporate instalments (Canada): due on the last day of every month for corporations that do not qualify to pay quarterly.
The same dates as articles
- Small business tax calendar for 2027: every US federal deadline
- Small business tax calendar for 2027: Canada
- W-2 and 1099 deadlines and T4 and T4A slips
Sources
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS Publication 509, Tax Calendars
- IRS General Instructions for Forms W-2 and W-3
- IRS Instructions for Forms 1099-MISC and 1099-NEC
- CRA: How and when to remit source deductions
- CRA: Important dates for individuals
- CRA: Corporation payments and instalments
- CRA: When to file your GST/HST return
- CRA: Public holidays
Questions
What happens when a tax deadline falls on a weekend?
In both countries the deadline moves to the next business day. The IRS rule covers Saturdays, Sundays and legal holidays (for example, the 2026 Form 941 for the fourth quarter is due February 1, 2027 because January 31 is a Sunday). The CRA rule covers Saturdays, Sundays and the public holidays it recognizes. The dates on this page have already been moved.
When are W-2s and 1099-NECs due in 2027?
Monday, February 1, 2027, for the 2026 tax year. That date applies to the copies you give employees and contractors and to the copies filed with the SSA (W-2, with Form W-3) and the IRS (1099-NEC).
When are T4 slips due in 2027?
Monday, March 1, 2027, for the 2026 tax year, because the usual last day of February falls on a Sunday. T4A and T5 slips and summaries have the same date.
When is Form 941 due each quarter in 2027?
April 30 (Q1), August 2 (Q2), November 1 (Q3), and January 31, 2028 (Q4). If you made every deposit for the quarter on time, you have until the 10th of the following month instead.
When do Canadian employers remit payroll deductions?
It depends on your remitter type. Regular remitters pay by the 15th of the month after the pay date. Quarterly remitters pay by the 15th of the month after each quarter. Accelerated remitters pay twice a month or up to four times a month. In 2027 the regular-remitter dates move to May 17 and August 16 because May 15 and August 15 fall on a weekend.
Why does the calendar not show my state's or province's dates?
This calendar covers federal deadlines from the IRS and the CRA. States set their own withholding, unemployment and sales tax dates, and Revenu Québec has its own dates for Quebec employers. Check your state or provincial revenue department for those.
Are these dates official?
They follow the published due-date rules. The IRS publishes its tax calendar (Publication 509) for 2027 around December 2026, and the CRA publishes its 2027 holiday list later too. We check this page against them when they come out. Disaster relief can also move dates for a whole area.
Related
- Payroll tax rates for 2026 and 2027 (US and Canada)
- US paycheck calculator and Canadian payroll calculator
- Payroll guide
- W-2, 1099, T4 and T5018 in AcboBooks
General information, not tax advice. Confirm each date with the IRS, the CRA or your state or province before you rely on it.
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