Small business tax deadlines for 2026 and 2027
The next big dates are January 15 for fourth-quarter estimates, February 1, 2027 for W-2s, 1099-NECs and payroll returns, March 15 for partnership and S-Corp returns, and April 15 for personal and C-Corp returns. Every date below already accounts for weekends.
Updated November 2026
What's due from November 2026 to October 2027?
Pick who you are to see only your dates. Disaster relief can move dates for some counties.
Form 941 for the third quarter
Moved from October 31, a Saturday.
EmployersFourth-quarter 2026 estimated tax
Farmers making a single estimated payment pay by this date too.
OwnersSelf-employedW-2s, 1099-NECs and year-end payroll returns
W-2 and W-3, 1099-NEC to contractors and the IRS, Form 941 for the fourth quarter, Form 940 and Form 943.
EmployersAnyone who paid contractorsDelaware franchise tax, and farmers who skipped January
Delaware corporations file the annual report and pay franchise tax. Farmers who skipped the January estimate file and pay in full.
Delaware corporationsFarmersForm 1065 and Form 1120-S
With K-1s, or an extension on Form 7004. Also Form 2553 for S-Corp status starting in 2027.
PartnershipsS-CorpsForm 1040, Form 1120 and first-quarter estimates
Or extensions on Form 4868 and 7004. Also FBAR, Form 5472 with a pro forma 1120, and Form 1040-NR for those with US wages.
IndividualsC-CorpsForeign-owned LLCsForm 941 for the first quarter
Plus state withholding and unemployment returns in most states.
EmployersDelaware annual LLC tax
A flat $300 for Delaware LLCs.
Delaware LLCsSecond-quarter estimates, and returns from abroad
Form 1040 for US citizens living abroad, and Form 1040-NR for those without US wages.
OwnersExpatsNon-residentsForm 941 for the second quarter
Moved from July 31, a Saturday.
EmployersThird-quarter estimates and extended 1065 and 1120-S
The last date for partnership and S-Corp returns on extension.
OwnersPartnershipsS-CorpsExtended 1040, 1120 and Form 5472
And the extended FBAR.
IndividualsC-CorpsForeign-owned LLCs
Payroll tax deposits run monthly or semiweekly on top of these dates. Fiscal-year businesses have different dates. Each state sets its own sales tax and payroll due dates, and we track yours.
Deadline questions.
Rather not track all this? We track every date for our clients and file what's due.
Book a callSources: IRS Publication 509, disaster relief
Free tools: Quarterly tax calculator, Form 941 guide, Form 7004 extensions
What if a deadline falls on a weekend?
Federal deadlines that fall on a Saturday, Sunday or legal holiday move to the next business day. That's why fourth-quarter payroll filings land on February 1, 2027 instead of January 31.
What does an extension change?
It gives you more time to file, not to pay. Pay what you expect to owe by the original date. Partnerships and S-Corps get six months on Form 7004, to September 15. Individuals and C-Corps get six months, to October 15.
What about disaster relief?
After hurricanes, floods and wildfires, the IRS often postpones deadlines in the affected counties. Relief applies by address, and the IRS posts each announcement on its disaster relief page.
Do states use the same dates?
Many state income tax returns follow the federal dates, but sales tax and payroll returns run on each state's own schedule. We track the state dates for every client.
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