Federal tax deadlines for calendar-year taxpayers. A deadline that falls on a weekend or legal holiday moves to the next business day.
2026
November
- Employers - File Form 941 for the 3rd quarter of 2026. Deposit any undeposited tax. (If all tax was deposited on time, you have until Nov 10 to file.)
- Employers - Deposit Federal Unemployment (FUTA) tax owed through the 3rd quarter if it is more than $500.
- Employers - Monthly depositors: deposit October payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
December
- Corporations - Deposit the 4th installment of estimated income tax for 2026.
- Employers - Monthly depositors: deposit November payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
2027
January
- Individuals - 4th installment of your 2026 estimated tax is due. Use Form 1040-ES.
- Employers - Monthly depositors: deposit December payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
February
- Employers - Give Forms W-2 to employees and file Forms W-2 and W-3 with the Social Security Administration.
- Businesses - Give Forms 1099-NEC to recipients and file them with the IRS. Give Forms 1099-MISC and most other 1099s to recipients.
- Employers - File Form 941 for the 4th quarter of 2026. Deposit any undeposited tax. (If all tax was deposited on time, you have until Feb 10 to file.)
- Employers - File Form 940 for 2026 (Federal Unemployment Tax). Deposit any undeposited tax. (If all tax was deposited on time, you have until Feb 10 to file.)
- Employers - Monthly depositors: deposit January payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
March
- Partnerships - Income Tax Return Form 1065 for 2026 is due. Provide each partner with a copy of Schedule K-1. File Form 7004 for an automatic 6-month extension.
- S Corporations - Income Tax Return Form 1120-S for 2026 is due. Provide each shareholder with a copy of Schedule K-1. File Form 7004 for an automatic 6-month extension.
- Employers - Monthly depositors: deposit February payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
April
- Individuals - Income Tax Return Form 1040 or 1040-SR for 2026 is due along with any taxes. File Form 4868 for an automatic 6-month extension to file, and pay what you estimate you owe.
- Individuals - 1st installment of your 2027 estimated tax is due. Use Form 1040-ES.
- Corporations - Income Tax Return Form 1120 for 2026 is due along with any taxes. File Form 7004 for an automatic 6-month extension and deposit what you estimate you owe.
- Corporations - Deposit the 1st installment of estimated income tax for 2027.
- Employers - Monthly depositors: deposit March payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
- Employers - File Form 941 for the 1st quarter of 2027. Deposit any undeposited tax. (If all tax was deposited on time, you have until May 10 to file.)
- Employers - Deposit Federal Unemployment (FUTA) tax owed through the 1st quarter if it is more than $500.
May
- Employers - Monthly depositors: deposit April payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
June
- Individuals - 2nd installment of your 2027 estimated tax is due. Use Form 1040-ES.
- Corporations - Deposit the 2nd installment of estimated income tax for 2027.
- Employers - Monthly depositors: deposit May payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
July
- Employers - Monthly depositors: deposit June payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
August
- Employers - File Form 941 for the 2nd quarter of 2027. Deposit any undeposited tax. (If all tax was deposited on time, you have until Aug 10 to file.)
- Employers - Deposit Federal Unemployment (FUTA) tax owed through the 2nd quarter if it is more than $500.
- Employers - Monthly depositors: deposit July payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
September
- Partnerships - File Income Tax Return Form 1065 if you were given a 6-month extension. Provide each partner with a copy of Schedule K-1.
- S Corporations - File Income Tax Return Form 1120-S if you were given a 6-month extension. Provide each shareholder with a copy of Schedule K-1.
- Individuals - 3rd installment of your 2027 estimated tax is due. Use Form 1040-ES.
- Corporations - Deposit the 3rd installment of estimated income tax for 2027.
- Employers - Monthly depositors: deposit August payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
October
- Individuals - File Income Tax Return Form 1040 or 1040-SR if you were given a 6-month extension, and pay any tax, interest, and penalties due.
- Corporations - File Income Tax Return Form 1120 if you were given a 6-month extension, and pay any tax, interest, and penalties due.
- Employers - Monthly depositors: deposit September payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
November
- Employers - File Form 941 for the 3rd quarter of 2027. Deposit any undeposited tax. (If all tax was deposited on time, you have until Nov 10 to file.)
- Employers - Deposit Federal Unemployment (FUTA) tax owed through the 3rd quarter if it is more than $500.
- Employers - Monthly depositors: deposit October payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
December
- Corporations - Deposit the 4th installment of estimated income tax for 2027.
- Employers - Monthly depositors: deposit November payroll taxes. (Social Security, Medicare, and withheld Federal Income Tax)
