2027 IRS Tax Calendar
By Forrest Baumhover, CFP®, EA · Last verified November 13, 2026
The IRS has posted Publication 509 for 2027 as a draft. These dates come from that draft, and the IRS can still change them before the final version. We check the draft again on December 15, 2026 and update this page when the final version posts.
Showing 99 of 99 dates.
January 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| January 11 | Monday | Employees who get tips | Report December tips of $20 or more to your employer. |
| January 15 | Friday | Individuals | Pay the fourth and final 2026 estimated tax payment. You can skip it if you file your 2026 return and pay all tax due by February 1, 2027. |
| January 15 | Friday | Farmers and fishermen | Pay your 2026 estimated tax. If you pay by this date, you have until April 15 to file your 2026 return. |
| January 15 | Friday | Employers on the monthly deposit schedule | Deposit social security, Medicare and withheld income tax on wages you paid in December 2026. |
| January 15 | Friday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for December 2026 payments. |
February 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| February 1 | Monday | Individuals who skipped the January 15 payment | You may choose to file your 2026 return and pay all tax due by this date. Doing so prevents a penalty for the missed last payment. Otherwise, file and pay by April 15. |
| February 1 | Monday | All businesses | Give recipients their annual information statements for certain 2026 payments, such as interest, dividends, rent and payments to nonemployees. |
| February 1 | Monday | Payers of nonemployee compensation | File Form 1099-NEC with the IRS for nonemployee compensation paid in 2026. |
| February 1 | Monday | Issuers of certified long-term care premium statements | File Form 1099-LPS for long-term care premiums and charges paid in 2026, and give a copy to the policyholder. |
| February 1 | Monday | All employers | Give employees their 2026 Forms W-2, and file Form W-3 with Copy A of every Form W-2. |
| February 1 | Monday | Payers of nonemployee compensation | File Form 1099-NEC with the IRS for nonemployee compensation paid in 2026. |
| February 1 | Monday | Payers of gambling winnings | Give winners their copies of Form W-2G. |
| February 1 | Monday | Payers who withheld on nonpayroll items | File Form 945 for income tax withheld in 2026 on nonpayroll items, such as backup withholding and pensions. Deposit any tax you have not deposited yet. If your tax for the year is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until February 10. |
| February 1 | Monday | Employers that file Form 941 | File Form 941 for the fourth quarter of 2026. Deposit any tax you have not deposited yet. If your tax for the quarter is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until February 10. |
| February 1 | Monday | Small employers that file Form 944 | File Form 944 for 2026. Deposit any tax you have not deposited yet. If your 2026 tax is $2,500 or more but your fourth-quarter tax is less than $2,500, you can deposit the rest or pay it with a return you file on time. If you deposited all the tax on time and in full, you have until February 10. |
| February 1 | Monday | Farm employers | File Form 943 for 2026. Deposit any tax you have not deposited yet. If your tax for the year is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until February 10. |
| February 1 | Monday | Employers that owe federal unemployment (FUTA) tax | File Form 940 for 2026. Deposit any unpaid tax over $500; you can pay $500 or less with the return. If you deposited all the tax on time and in full, you have until February 10. |
| February 10 | Wednesday | Employees who get tips | Report January tips of $20 or more to your employer. |
| February 10 | Wednesday | Payers who deposited all 2026 nonpayroll tax on time and in full | File Form 945 for 2026. |
| February 10 | Wednesday | Employers who deposited all fourth-quarter tax on time and in full | File Form 941 for the fourth quarter of 2026. |
| February 10 | Wednesday | Form 944 filers who deposited all 2026 tax on time and in full | File Form 944 for 2026. |
| February 10 | Wednesday | Farm employers who deposited all 2026 tax on time and in full | File Form 943 for 2026. |
| February 10 | Wednesday | Employers who deposited all 2026 FUTA tax on time and in full | File Form 940 for 2026. |
| February 16 | Tuesday | Individuals | If you claimed exemption from income tax withholding last year, give your employer a new Form W-4 to keep the exemption for another year. |
| February 16 | Tuesday | All businesses | Give recipients their statements for payments on Form 1099-B and Form 1099-S, and for substitute payments (box 8) or attorney gross proceeds (box 10) on Form 1099-MISC. |
| February 16 | Tuesday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in January. |
| February 16 | Tuesday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for January payments. |
| February 17 | Wednesday | All employers | Begin withholding income tax from any employee who claimed exemption in 2026 but did not give you a new Form W-4 to continue it. |
March 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| March 1 | Monday | All businesses (paper filers) | File paper information returns, such as certain Forms 1099, for 2026 payments, with a separate Form 1096 for each type. Forms 1099-NEC and 1099-LPS stay due February 1. Electronic filers of most of these forms have until March 31. |
| March 1 | Monday | Farmers and fishermen | File your 2026 return and pay all tax due, unless you paid your 2026 estimated tax by January 15. In that case you have until April 15. |
| March 1 | Monday | Payers of gambling winnings (paper filers) | File Form 1096 with Copy A of every 2026 Form W-2G. Electronic filers have until March 31. |
| March 1 | Monday | Applicable large employers and other coverage providers (paper filers) | File paper Forms 1094-C and 1095-C (applicable large employers) or Forms 1094-B and 1095-B (other coverage providers) with the IRS. Electronic filers have until March 31. |
| March 1 | Monday | Large food and beverage employers (paper filers) | File Form 8027, with Form 8027-T if you have more than one establishment. Electronic filers have until March 31. |
| March 2 | Tuesday | Applicable large employers and other coverage providers | Give full-time employees Form 1095-C (applicable large employers), or give responsible individuals Form 1095-B (other coverage providers). |
| March 10 | Wednesday | Employees who get tips | Report February tips of $20 or more to your employer. |
| March 15 | Monday | Partnerships (calendar year) | File the 2026 return and give each partner a Schedule K-1 (and Schedule K-3, if it applies). Form 7004 requests an automatic 6-month extension. |
| March 15 | Monday | S corporations (calendar year) | File the 2026 return, pay any tax due and give each shareholder a Schedule K-1 (and Schedule K-3, if it applies). To get an automatic 6-month extension, file Form 7004 and deposit the tax you estimate you owe. |
| March 15 | Monday | Corporations electing S status | File Form 2553 to have S corporation treatment begin with calendar year 2027. A late form starts it with 2028. |
| March 15 | Monday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in February. |
| March 15 | Monday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for February payments. |
| March 31 | Wednesday | Businesses that file information returns electronically | E-file these forms with the IRS (except Forms 1098-Q, 1099-LPS, 1099-NEC and 1099-QA). Recipient copies generally stay due February 1. |
| March 31 | Wednesday | Payers of gambling winnings (electronic filers) | E-file copies of every 2026 Form W-2G. |
| March 31 | Wednesday | Large food and beverage employers (electronic filers) | E-file Forms 8027 for 2026. |
| March 31 | Wednesday | Applicable large employers and other coverage providers (electronic filers) | E-file Forms 1094-C and 1095-C, or Forms 1094-B and 1095-B, with the IRS. |
April 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| April 12 | Monday | Employees who get tips | Report March tips of $20 or more to your employer. |
| April 15 | Thursday | Individuals | File your 2026 return and pay any tax due. Form 4868 gets you an automatic 6-month extension to file, to October 15. The draft says to pay what you estimate you owe by April 15 to avoid penalties and interest. |
| April 15 | Thursday | Individuals | Pay the first 2027 estimated tax payment if withholding will not cover your 2027 tax. |
| April 15 | Thursday | Household employers | If you paid a household employee cash wages of $3,000 or more in 2026, file Schedule H, with your Form 1040 if you file one. |
| April 15 | Thursday | Corporations (calendar year) | File the 2026 return and pay any tax due. To get an automatic 6-month extension, file Form 7004 and deposit the tax you estimate you owe. |
| April 15 | Thursday | Corporations | Deposit the first installment of 2027 estimated income tax. |
| April 15 | Thursday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in March. |
| April 15 | Thursday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for March payments. |
| April 15 | Thursday | Household employers | If you paid a household employee cash wages of $3,000 or more in 2026, file Schedule H, with your Form 1040 if you file one. |
| April 30 | Friday | Employers that file Form 941 | File Form 941 for the first quarter of 2027. Deposit any tax you have not deposited yet. If your tax for the quarter is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until May 10. |
| April 30 | Friday | Employers that owe federal unemployment (FUTA) tax | Deposit FUTA tax owed through March if it is more than $500. |
May 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| May 10 | Monday | Employees who get tips | Report April tips of $20 or more to your employer. |
| May 10 | Monday | Employers who deposited all first-quarter tax on time and in full | File Form 941 for the first quarter of 2027. |
| May 17 | Monday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in April. |
| May 17 | Monday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for April payments. |
June 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| June 10 | Thursday | Employees who get tips | Report May tips of $20 or more to your employer. |
| June 15 | Tuesday | U.S. citizens and resident aliens living and working, or on military duty, outside the U.S. and Puerto Rico | File your 2026 return and pay any tax, interest and penalties due. Form 4868 adds 4 more months to file, to October 15, and the draft says to pay what you estimate you owe to avoid penalties and interest. |
| June 15 | Tuesday | Individuals | Pay the second 2027 estimated tax payment. |
| June 15 | Tuesday | Corporations | Deposit the second installment of 2027 estimated income tax. |
| June 15 | Tuesday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in May. |
| June 15 | Tuesday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for May payments. |
July 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| July 12 | Monday | Employees who get tips | Report June tips of $20 or more to your employer. |
| July 15 | Thursday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in June. |
| July 15 | Thursday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for June payments. |
August 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| August 2 | Monday | Employers that file Form 941 | File Form 941 for the second quarter of 2027. Deposit any tax you have not deposited yet. If your tax for the quarter is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until August 10. |
| August 2 | Monday | Small employers that file Form 944 | Deposit any unpaid tax if your 2027 tax is $2,500 or more but your second-quarter tax is less than $2,500. |
| August 2 | Monday | Employers that owe federal unemployment (FUTA) tax | Deposit FUTA tax owed through June if it is more than $500. |
| August 2 | Monday | Employers with an employee benefit plan | File Form 5500 or 5500-EZ for calendar plan year 2026. A fiscal-year plan files by the last day of the seventh month after its plan year ends. |
| August 10 | Tuesday | Employees who get tips | Report July tips of $20 or more to your employer. |
| August 10 | Tuesday | Employers who deposited all second-quarter tax on time and in full | File Form 941 for the second quarter of 2027. |
| August 16 | Monday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in July. |
| August 16 | Monday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for July payments. |
September 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| September 10 | Friday | Employees who get tips | Report August tips of $20 or more to your employer. |
| September 15 | Wednesday | Individuals | Pay the third 2027 estimated tax payment. |
| September 15 | Wednesday | Partnerships with an extension | File the 2026 return and give each partner a final or amended Schedule K-1 (and Schedule K-3, if it applies). This date applies only if you requested the extension on time. |
| September 15 | Wednesday | S corporations with an extension | File the 2026 return, pay any tax, interest and penalties due, and give shareholders their final or amended Schedule K-1. This date applies only if you requested the extension on time. |
| September 15 | Wednesday | Corporations | Deposit the third installment of 2027 estimated income tax. |
| September 15 | Wednesday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in August. |
| September 15 | Wednesday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for August payments. |
October 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| October 12 | Tuesday | Employees who get tips | Report September tips of $20 or more to your employer. |
| October 15 | Friday | Individuals with an extension | File your 2026 return and pay any tax, interest and penalties due. |
| October 15 | Friday | Corporations with an extension | File the 2026 return and pay any tax, interest and penalties due. This date applies only if you requested the extension on time. |
| October 15 | Friday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in September. |
| October 15 | Friday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for September payments. |
November 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| November 1 | Monday | Employers that file Form 941 | File Form 941 for the third quarter of 2027. Deposit any tax you have not deposited yet. If your tax for the quarter is less than $2,500, you can instead pay it with a return you file on time. If you deposited all the tax on time and in full, you have until November 10. |
| November 1 | Monday | Small employers that file Form 944 | Deposit any unpaid tax if your 2027 tax is $2,500 or more but your third-quarter tax is less than $2,500. |
| November 1 | Monday | Employers that owe federal unemployment (FUTA) tax | Deposit FUTA tax owed through September if it is more than $500. |
| November 10 | Wednesday | Employees who get tips | Report October tips of $20 or more to your employer. |
| November 10 | Wednesday | Employers who deposited all third-quarter tax on time and in full | File Form 941 for the third quarter of 2027. |
| November 15 | Monday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in October. |
| November 15 | Monday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for October payments. |
December 2027
| Date | Day | Who it applies to | What is due |
|---|---|---|---|
| December 10 | Friday | Employees who get tips | Report November tips of $20 or more to your employer. |
| December 15 | Wednesday | Corporations | Deposit the fourth installment of 2027 estimated income tax. |
| December 15 | Wednesday | Employers on the monthly deposit schedule | Deposit payroll taxes on wages you paid in November. |
| December 15 | Wednesday | Payers on the monthly deposit schedule | Deposit nonpayroll withholding for November payments. |
What the table shows
The table lists every dated entry in two of the three calendars in the draft: the General Tax Calendar, for individuals and businesses, and the Employer’s Tax Calendar. Each row gives the date the draft prints, the day of the week, who the date applies to and what you file, pay or do. Choose Individuals, Businesses or Employers above to shorten the list.
The draft also has an Excise Tax Calendar, for Forms 11-C, 720, 730 and 2290 and excise tax deposits, and a table of deposit dates for employers on the semiweekly schedule. This page does not copy either one. Open the draft Publication 509 for them.
Dates that fall on a weekend or holiday
The draft states the rule this way: "Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legal holiday in the District of Columbia."
The dates in the table already include that adjustment, so use them as printed. That moves some 2027 dates past the usual day. The draft puts Form 941 on the last day of the month after the quarter ends. July 31, 2027 is a Saturday, so the second-quarter Form 941 is due Monday, August 2. October 31, 2027 is a Sunday, so the third-quarter return is due Monday, November 1.
The draft leaves one adjustment to you: a statewide legal holiday. In general, a statewide holiday delays a filing date only if the IRS office where you must file is in that state. For individuals, it also delays a filing date for people who live in that state. The draft says a statewide holiday does not delay a federal tax deposit.
Estimated tax payments
If you pay estimated tax on 2027 income and your tax year is the calendar year, three of your four payment dates fall in 2027: April 15, June 15 and September 15. The fourth falls in January 2028, after this calendar ends. The January 15, 2027 date in the table is the fourth payment for 2026.
The draft gives one way to skip that January 15 payment: file your 2026 return and pay all the tax you owe by February 1, 2027. Farmers and fishermen have their own pair of dates. They pay estimated tax by January 15, or they file and pay everything by March 1.
To see what a late or short payment costs, use the estimated tax penalty calculator.
Employers: deposits and payroll returns
The deposit dates in the table apply to employers on the monthly deposit schedule. If you deposit on the semiweekly schedule, use Table 2 in the draft instead. The draft adds that if you build up $100,000 or more in taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date in Table 2. Publication 15 explains which schedule applies to you and how that rule works for monthly depositors.
Forms 940, 941, 943, 944 and 945 each have a second, later date in the table. Under the Publication 509 draft, you may file by the 10th day of the second month after the period ends, but only if you deposited all the tax for the period on time and in full.
If you miss a date
The draft warns that if you are late, you may have to pay a penalty and interest on any overdue tax. The penalty and interest calculator estimates both for a balance you owe. The interest and penalty rate history lists the IRS interest rate for each quarter.
What this calendar leaves out
The draft says its calendars do not cover estate tax, gift tax, trusts, exempt organizations, certain types of corporations, foreign partnerships or nonresident aliens. This page does not list state tax dates.
If your tax year does not match the calendar year, some dates change. For a fiscal year, the Publication 509 draft puts Form 1040 on the 15th day of the 4th month after your tax year ends.
The table does not show deadlines the IRS has postponed after a disaster. The IRS lists those on its Tax relief in disaster situations page.
Which version this page follows
The IRS dated this draft August 24, 2026. The final Publication 509 now on IRS.gov covers 2026, not 2027. The IRS also keeps an online tax calendar with most of the same dates.
More from the Desk
More practitioner writing from Forrest Baumhover, CFP®, EA at The Federal Tax Desk on Substack.
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