Tax Payments & Due Dates

Stay ahead of important IRS filing and payment deadlines in 2027. Below are the key federal tax due dates for individuals, businesses, employers, corporations, partnerships, and self-employed taxpayers.

  • January 2027
    • January 15
      • Estimated Tax Payment(s) Due (Q4 2026)
  • February 2027
    • February 1 (IRS-adjusted from January 31)
      • W-2 & 1099-NEC Filing Deadline
      • Form 940 Due (FUTA Tax Return)
  • March 2027
    • March 1
      • Paper-filed 1099s (other than 1099-NEC) due to IRS
    • March 15
      • Partnership Tax Returns or Extensions Due — Form 1065
      • S Corporation Tax Returns or Extensions Due — Form 1120-S
      • New York State Pass Through-Entity Tax
        • Deadline for eligible partnerships and S Corporations to elect into NYS PTET for 2027 tax year
        • NYS PTET Q1 Estimated Payment Due (for electing entities)
    • March 31
      • Electronic filing deadline for most 1099 forms
  • April 2027
    • April 15
      • Individual & Sole Proprietor Tax Returns Due
      • C Corporation Tax Returns Due — Form 1120
      • Federal and NYS Estimated Tax Payment Due (Q1 2027)
      • 2026 IRA & HSA Contribution Deadline
    • April 30
      • Quarter 1 Payroll Tax Return Due — Form 941
  • June 2027
    • June 15
      • Federal and NYS Estimated Tax Payment Due (Q2 2027)
      • Automatic filing deadline for U.S. taxpayers living abroad
      • NYS PTET Q2 estimated payment due
  • July 2027
    • August 2 (IRS-adjusted from July 31)
      • Quarter 2 Payroll Tax Return Due — Form 941
      • Form 5500 due for many calendar-year benefit plans
  • September 2027
    • September 15
      • Extended Partnership Return Deadline
      • Extended S Corporation Return Deadline
      • Federal and NYS Estimated Tax Payment Due (Q3 2027)
      • NYS PTET Q3 estimated payment due
  • October 2027
    • October 15
      • Extended Individual Tax Return Deadline
      • Extended C Corporation Return Deadline
  • November 2027
    • November 1 (IRS-adjusted from October 31)
      • Quarter 3 Payroll Tax Return Due — Form 941
  • December 2027
    • December 15
      • NYS PTET Q4 estimated payment due
    • December 31
      • Last day for many year-end tax planning strategies:
        • Charitable contributions
        • Capital loss harvesting
        • Roth conversions
        • 401(k) salary deferrals through payroll
        • Required minimum distributions (for most taxpayers)

2027 Estimated Tax Payment Schedule (Quick Reference)

  • January 15, 2027 (Q4 2026)
  • April 15, 2027 (Q1 2027)
  • June 15, 2027 (Q2 2027)
  • September 15, 2027 (Q3 2027)
  • January 18, 2028 (Q4 2027, expected)*

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