For a calendar-year small business, 2027 has three big federal deadline clusters: February 1 (W-2s, 1099-NEC, and fourth-quarter payroll returns), March 15 (partnership and S corporation returns), and April 15 (individual and C corporation returns). Several familiar dates also move in 2027 because they land on a weekend or a federal holiday, so copying last year's calendar will put some filings late.
A note on how these dates were built: the IRS has not yet published the 2027 edition of Publication 509, Tax Calendars. The dates below are calculated from current IRS form instructions and the weekend and holiday rule in Internal Revenue Code section 7503, which pushes a deadline that falls on a Saturday, Sunday, or legal holiday to the next business day. The February 1, 2027 Form W-2 date is stated directly in the IRS General Instructions for Forms W-2 and W-3. Every other date is derived, and this page will be checked against the 2027 Publication 509 once the IRS releases it.
This guide assumes a calendar tax year and covers federal deadlines by month and entity type, extensions, estimates, penalties, and New Jersey dates. If you file in several states, ongoing tax compliance support covers the recurring filings that are easy to miss.
Key Takeaways
- W-2s, 1099-NEC forms, and fourth-quarter Form 941 and Form 940 are due Monday, February 1, 2027, because January 31 falls on a Sunday.
- Partnership (Form 1065) and S corporation (Form 1120-S) returns are due Monday, March 15, 2027. That is also the last day to file Form 2553 for an S election effective January 1, 2027.
- Individual returns, Schedule C, and C corporation returns are due Thursday, April 15, 2027.
- An extension gives you more time to file, not more time to pay. Tax owed is still due on the original date.
- The fourth 2027 estimated tax payment for individuals is expected on Tuesday, January 18, 2028, not January 15.
2027 federal tax calendar, month by month
The table lists the main 2027 federal deadlines for calendar-year small businesses. Dates marked "moved" were shifted by the weekend and holiday rule described in Publication 509.
The weekend and holiday rule means that when a federal due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
Our check of the 2027 calendar: we worked out every date below from the IRS form instructions and a weekday calendar. Six federal deadline dates move in 2027 because of weekends or holidays: January 31 becomes February 1, February 15 (Presidents' Day) becomes February 16, February 28 becomes March 1, July 31 becomes August 2, October 31 becomes November 1, and the final 2027 estimated payment moves from January 15 to January 18, 2028. Copying last year's dates, or a calendar that ignores these shifts, would put several filings on the wrong day.
| Date (2027) | Deadline | Who it applies to | Source |
|---|---|---|---|
| Fri, Jan 15 | Fourth-quarter 2026 estimated tax (Form 1040-ES) | Sole proprietors, partners, S corp shareholders paying estimates | Pub 509 |
| Mon, Feb 1 (moved from Jan 31) | Forms W-2 and W-3 to employees and SSA | Employers | W-2/W-3 instructions |
| Mon, Feb 1 (moved) | Form 1099-NEC to recipients and IRS; Form 1099-MISC to recipients | Businesses paying contractors and vendors | 1099-MISC/NEC instructions |
| Mon, Feb 1 (moved) | Form 941 (Q4 2026) and Form 940 (2026) | Employers | Form 941 instructions |
| Wed, Feb 10 | Form 941 and Form 940 if all deposits were made on time | Employers | Form 941 instructions |
| Tue, Feb 16 (moved from Feb 15, Presidents' Day) | Form 1099-MISC (boxes 8 or 10), 1099-B, and 1099-S to recipients | Payers of those items | General 1099 instructions |
| Mon, Mar 1 (moved from Feb 28) | Paper Forms 1099-MISC and other paper information returns to the IRS | Paper filers (fewer than 10 returns) | 1099-MISC/NEC instructions |
| Mon, Mar 15 | Form 1065, Form 1120-S, and Schedules K-1; Form 7004 extension | Partnerships, multi-member LLCs, S corps | Pub 509 |
| Mon, Mar 15 | Form 2553 for an S election effective Jan 1, 2027 | LLCs and corporations electing S status | Form 2553 instructions |
| Wed, Mar 31 | Electronically filed Forms 1099-MISC to the IRS | E-filers | 1099-MISC/NEC instructions |
| Thu, Apr 15 | Form 1040 with Schedule C; Form 4868 extension; Q1 2027 estimated tax | Sole proprietors, owners of pass-through entities | Pub 509 |
| Thu, Apr 15 | Form 1120 or Form 7004; first 2027 corporate estimated tax | C corporations | Form 1120 instructions |
| Fri, Apr 30 | Form 941 (Q1 2027) | Employers | Form 941 instructions |
| Tue, Jun 15 | Second-quarter estimated tax (individual and corporate) | Estimate payers | Pub 509 |
| Mon, Aug 2 (moved from Jul 31) | Form 941 (Q2 2027) | Employers | Form 941 instructions |
| Wed, Sep 15 | Extended Form 1065 and Form 1120-S; third-quarter estimated tax | Partnerships, S corps, estimate payers | Form 7004 instructions |
| Fri, Oct 15 | Extended Form 1040 and Form 1120 | Individuals and C corps that extended | IRS extensions page |
| Mon, Nov 1 (moved from Oct 31) | Form 941 (Q3 2027) | Employers | Form 941 instructions |
| Wed, Dec 15 | Fourth-quarter corporate estimated tax | C corporations | Pub 509 |
| Tue, Jan 18, 2028 (moved from Jan 15) | Fourth-quarter 2027 estimated tax (Form 1040-ES) | Individual estimate payers | Pub 509 |
The January 18, 2028 date is our calculation: January 15, 2028 is a Saturday and Monday, January 17, 2028 is Martin Luther King Jr. Day. If you use a fiscal year, your due dates follow the same "15th day of the Nth month" rules but start from your own year-end.
Partnerships and multi-member LLCs
Partnerships, including multi-member LLCs taxed as partnerships by default, must file Form 1065 by Monday, March 15, 2027 and give each partner a Schedule K-1 by the same date, according to Publication 509. Partners need those K-1s to complete their own April 15 returns, which is why the IRS puts the partnership deadline a month earlier.
If the return won't be ready, file Form 7004 by March 15. The Form 7004 instructions give partnerships an automatic six-month extension, moving the filing deadline to Wednesday, September 15, 2027. A partnership generally doesn't pay federal income tax itself, but the late-filing penalty is charged per partner, so a missed deadline gets expensive quickly (see the penalties section below).
If you're still deciding how to structure a new business, the entity choice sets which of these deadlines applies. Our page on forming an LLC explains the setup side.
S corporations
S corporations file Form 1120-S by Monday, March 15, 2027 and furnish Schedules K-1 to shareholders by the same day, per the Form 1120-S instructions. Form 7004 extends the filing date to Wednesday, September 15, 2027, as stated in the Form 7004 instructions.
Shareholder-employees also put the S corp on the payroll calendar, with quarterly Form 941 filings and W-2s due February 1, 2027.
Form 2553 timing for a 2027 S election
To have S corporation status start on January 1, 2027, file Form 2553 no later than Monday, March 15, 2027. The Form 2553 instructions allow the election to be made at any time during the tax year before it takes effect, or within 2 months and 15 days after the start of the tax year it covers. For a calendar-year business, that window closes on March 15.
Missed it? The same instructions describe relief for late elections under Rev. Proc. 2013-30, which can apply when you had reasonable cause and meet its conditions. Plan to file on time rather than rely on relief.
C corporations
A calendar-year C corporation files Form 1120 by Thursday, April 15, 2027, the 15th day of the fourth month after year-end, under the Form 1120 instructions. Form 7004 extends the filing date to Friday, October 15, 2027.
C corporations also pay quarterly estimated tax. For a calendar-year corporation, the 2027 installments fall on April 15, June 15, September 15, and December 15, 2027, consistent with Publication 509.
Sole proprietors and single-member LLCs
Sole proprietors and single-member LLCs taxed as disregarded entities report business income on Schedule C with Form 1040, due Thursday, April 15, 2027. Filing Form 4868 by that date extends the return to Friday, October 15, 2027, according to the IRS extensions page.
Because no employer withholds tax on business profit, most owners pay quarterly estimated tax with Form 1040-ES. The payment schedule is covered in the estimated taxes section below. Clean monthly records make these quarterly numbers much easier to calculate; a monthly bookkeeping checklist is a good routine to anchor them.
Employers: payroll returns, W-2s, and 1099s
Employers carry the most deadlines of any group, and the first one arrives early. Forms W-2 and W-3 are due to employees and the Social Security Administration by Monday, February 1, 2027, as stated in the W-2 and W-3 instructions. Extensions for W-2s filed with SSA through Form 8809 are narrow and not automatic, so treat February 1 as firm.
Quarterly Form 941 is due on the last day of the month after each quarter, adjusted for weekends: February 1 (Q4 2026), April 30, August 2, and November 1, 2027. The Form 941 instructions give you 10 extra days to file if you made all deposits for the quarter on time, which is why February 10, 2027 appears in the calendar. Annual Form 940 for 2026 is also due February 1, or February 10 if all FUTA deposits were timely.
1099 deadlines and thresholds for 2027
Form 1099-NEC, for contractor payments, is due to both recipients and the IRS by Monday, February 1, 2027, per the Form 1099-MISC and 1099-NEC instructions. Form 1099-MISC follows a split schedule:
- To recipients: February 1, 2027, or February 16, 2027 when you report amounts in box 8 or box 10.
- To the IRS on paper: March 1, 2027.
- To the IRS electronically: March 31, 2027.
The reporting threshold changed. For payments made after 2025, the 1099-NEC and 1099-MISC threshold for most payments is $2,000, while payments to attorneys still use $600, per the 1099-MISC and 1099-NEC instructions. For Form 1099-K, the threshold for payment apps and online marketplaces is back to more than $20,000 and more than 200 transactions, per the IRS Form 1099-K guidance.
You must e-file if you file 10 or more information returns in total for the year, as explained in the General Instructions for Certain Information Returns. Most small employers cross that line once W-2s and 1099s are counted together.
Extensions give you time to file, not time to pay
Every federal extension gives you more time to file the return, not more time to pay the tax. The IRS extensions page is explicit: tax owed is due by the original deadline, and interest and failure-to-pay penalties run on any unpaid balance after that date.
| Return | Original 2027 due date | Extension form | Extended due date |
|---|---|---|---|
| Form 1065 | March 15 | Form 7004 | September 15 |
| Form 1120-S | March 15 | Form 7004 | September 15 |
| Form 1040 / Schedule C | April 15 | Form 4868 | October 15 |
| Form 1120 | April 15 | Form 7004 | October 15 |
Sources: Form 7004 instructions and the IRS extensions page.
Estimate what you owe before the original deadline and pay it with the extension request.
Estimated taxes and the safe harbor rule
Individuals expecting to owe tax on business income generally pay four estimates for 2027: April 15, June 15, and September 15, 2027, and January 18, 2028 (calculated). The fourth-quarter 2026 payment is due January 15, 2027, per Publication 509.
The safe harbor rule protects you from the underpayment penalty if your total withholding and timely estimates cover at least one of these, according to the IRS underpayment of estimated tax page:
- 90% of your 2027 tax, or
- 100% of your 2026 tax, rising to 110% if your 2026 adjusted gross income was more than $150,000.
The prior-year option is easier to plan around because you already know the number: divide it by four and pay on each date.
Penalties for missing a deadline
Late filing and late payment are penalized separately, and both can apply at once. The figures below come from the Internal Revenue Manual, section 20.1.2.
| Penalty | How it's calculated |
|---|---|
| Late Form 1065 or Form 1120-S | $260 per partner or shareholder, per month (or part of a month), up to 12 months, for returns due after December 31, 2026 |
| Failure to file (returns showing tax due) | 5% of unpaid tax per month, up to 25% |
| Return more than 60 days late | Minimum penalty of $535 or the tax due, whichever is less |
| Failure to pay | 0.5% of unpaid tax per month, up to 25% |
| Underpaid estimated tax | Calculated by period; avoid it by meeting the safe harbor |
The partnership and S corp penalty applies even when the entity owes no tax. A four-owner LLC that files three months late faces $260 x 4 x 3, or $3,120, before any state penalties.
New Jersey tax deadlines for 2027
New Jersey has not published a 2027 tax calendar yet. The dates below come from current state rules, and any date marked "expected" is our calculation. Confirm every New Jersey date on nj.gov before you file.
- NJ-1040 (individuals): expected Thursday, April 15, 2027. The NJ-1040 follows the federal due date; 2025 returns were due April 15, 2026, per the Division of Taxation.
- NJ-1065 (partnerships): April 15, 2027 for calendar-year filers. The state confirms calendar-year partnerships file by April 15 (partnership notice). Fiscal-year partnerships file by the 15th day of the fourth month after year-end, per Technical Bulletin TB-55.
- BAIT election (PTE-100): expected Monday, March 15, 2027. The Business Alternative Income Tax election must be made electronically before the PTE-100's original due date. For 2025 returns, that date was March 16, 2026, per form PTE-200-T.
- CBT-100 (C corporations): expected Monday, May 17, 2027. The CBT-100 is due on the 15th day of the month after the federal due date under N.J.A.C. 18:7-11.7. May 15, 2027 is a Saturday, so we expect the date to move to Monday.
- CBT-100S (S corporations): check nj.gov for the current due date.
- NJ-927 and WR-30 (employer withholding and wage reports): due April 30, July 30, October 30, and January 30, per the NJ Department of Labor. October 30, 2027 is a Saturday and January 30, 2028 is a Sunday; we could not confirm whether New Jersey moves those dates, so plan to file early.
Beneficial ownership (BOI) reporting: U.S. companies are exempt
You don't need to file a beneficial ownership information report for a company created in the United States. FinCEN exempted domestic companies from BOI reporting in an interim final rule published March 26, 2025, and a final rule effective August 14, 2026 made that exemption permanent, as explained on the FinCEN BOI page. The requirement now applies only to certain foreign companies registered to do business in the U.S.
How to never miss a tax deadline
Most missed deadlines come from incomplete records, not forgotten dates. These habits close both gaps:
- Add every date above to a shared calendar with reminders 30 days and 7 days out.
- Collect Form W-9s when you hire a contractor, not in January.
- Close your books monthly. If you're behind, catching up on bookkeeping before January avoids a year-end scramble.
- Set aside estimated tax with each deposit using a fixed percentage of revenue.
- Decide on extensions early: early March for partnerships and S corps, early April for everyone else.
- Recheck dates when the 2027 Publication 509 and New Jersey's calendar come out.
If you'd rather hand this off, Asquaire Financials offers tax preparation starting at $199 for individual returns and $650 for business returns, plus multi-state tax compliance from $99 per month per state. The firm was founded by ACCA-qualified accountants with Big Four experience, is based in North Brunswick, New Jersey, and is not a CPA firm. For day-to-day records, see our bookkeeping services.
Frequently asked questions
When are 2027 estimated taxes due?
Individual estimated tax payments for 2027 are due April 15, June 15, and September 15, 2027, and January 18, 2028 (calculated, because January 15, 2028 is a Saturday and January 17 is a holiday). Calendar-year C corporations pay on April 15, June 15, September 15, and December 15, 2027, per Publication 509.
Does a tax extension give me more time to pay?
No. Forms 4868 and 7004 extend the time to file only. Any tax owed is due on the original deadline, and interest and the 0.5% per month failure-to-pay penalty apply to unpaid amounts after that date, according to the IRS extensions page.
What is the S corp deadline for 2027?
Calendar-year S corporations must file Form 1120-S by Monday, March 15, 2027, or file Form 7004 to extend to September 15, 2027, per the Form 1120-S instructions. March 15, 2027 is also the last day to file Form 2553 for an S election effective January 1, 2027.
Is the 1099 deadline January 31 or February 1, 2027?
February 1, 2027. January 31 falls on a Sunday, so the 1099-NEC deadline (for recipients and the IRS) moves to Monday, per the 1099-MISC and 1099-NEC instructions.
Do I still need to file a BOI report?
Not if your company was formed in the United States. A FinCEN final rule effective August 14, 2026 exempts domestic companies from beneficial ownership reporting, according to the FinCEN BOI page.
Plan your 2027 filings now
The 2027 calendar comes down to February 1 for payroll and 1099s, March 15 for partnerships and S corps, and April 15 for individuals and C corporations. Calendar these dates now and confirm them when the IRS and New Jersey publish official 2027 calendars. If you want a second set of eyes on your deadlines, contact our team to talk through your 2027 filings.
