US filing calendar
Small business tax deadlines for 2026–2027
Every date a small business owner actually has to hit — 1099s, W-2s, quarterly estimates, payroll returns and annual filings. Dates roll to the next business day when they land on a weekend or federal holiday, and this page recalculates itself for the current year.
15 January (final quarterly estimate), 31 January (1099-NEC and W-2), 15 March (partnership and S-corp returns) and 15 April (individual and C-corp returns plus the first quarterly estimate). If you only put four reminders in your calendar, make them these.
Upcoming dates
- 02Nov 2026Q3 payroll return (Form 941)Quarterly federal payroll tax return and deposit reconciliation
- 15Jan 2027Q4 estimated tax paymentFinal instalment for the previous tax year
- 01Feb 20271099-NEC and W-2 forms dueFurnish to recipients and file with the IRS and Social Security Administration
- 15Mar 2027Partnership and S-corp returns (1065 / 1120-S)Also the deadline for an S-corp election to apply for the current year
- 15Apr 2027Individual and C-corp returns (1040 / 1120)Same day as the Q1 estimated tax payment
- 30Apr 2027Q1 payroll return (Form 941)Quarterly federal payroll filing
- 15Jun 2027Q2 estimated tax paymentSecond instalment for the current tax year
- 02Aug 2027Q2 payroll return (Form 941)Quarterly federal payroll filing
- 15Sep 2027Q3 estimated tax paymentThird instalment for the current tax year
- 15Oct 2027Extended returns dueIndividuals and partnerships that filed an extension
- 01Nov 2027Q3 payroll return (Form 941)Quarterly federal payroll filing
Federal dates only. State filing dates, sales tax returns and local business licences vary by jurisdiction and are not listed here. Dates above are recalculated in your browser for the current year and adjusted for weekends and federal holidays; always confirm against the IRS calendar before filing.
Who owes what
Which deadlines apply to your business?
Not every date on the list is yours. This is the quick filter by entity type and payroll situation.
| If you are… | You file | Key dates |
|---|---|---|
| Sole proprietor / single-member LLC | Schedule C with your 1040 | 15 Apr (return), 15 Jan / Apr / Jun / Sep (estimates) |
| Partnership / multi-member LLC | Form 1065 + K-1s | 15 Mar (return), 15 Sep (extended) |
| S corporation | Form 1120-S + K-1s | 15 Mar (return), 15 Sep (extended) |
| C corporation | Form 1120 | 15 Apr (return), 15 Oct (extended) |
| Any business with employees | Form 941 quarterly, W-2 annually | 30 Apr / 31 Jul / 31 Oct / 31 Jan, W-2 by 31 Jan |
| Any business paying contractors $600+ | Form 1099-NEC | 31 Jan — not extendable |
| Selling into multiple states | State sales tax returns | Monthly, quarterly or annually depending on volume |
Quarterly estimates
Why the IRS wants money in January, April, June and September
The US tax system is pay-as-you-go. If you are self-employed or own a pass-through business, no employer is withholding on your behalf — so you pay in four instalments based on what you expect to owe.
Underpay and the penalty is interest-like: calculated on the shortfall, per quarter, regardless of whether you file on time. Overpay and you have simply lent the government money interest-free until you file.
Safe harbour: paying 100% of last year's total tax (110% if your prior-year income was above the threshold) generally avoids the underpayment penalty, even if this year turns out better.
What late actually costs
- 1099 / W-2: penalties per form, rising with how late you are
- 941 deposits: a percentage-based penalty that grows with the delay
- Estimated tax: interest on the shortfall for each quarter missed
- Sales tax: state penalties plus interest, and in some states personal liability
Penalty amounts change and depend on entity size and history. If you have already missed a date, file anyway — the penalty grows faster than the fix.
Let the software remember
QuickBooks tracks payroll filings and sales tax due dates inside the product, so the calendar is not the only thing standing between you and a penalty.
Deadline questions
Asked every January
When are 2027 quarterly estimated taxes due?
The four dates are 15 January, 15 April, 15 June and 15 September, rolled to the next business day when they land on a weekend or federal holiday. The table on this page calculates the exact dates for the current tax year automatically.
When is the 1099-NEC deadline?
31 January, and that deadline is not extendable — it applies to the date the form is furnished to the recipient, not just filed. When 31 January falls on a weekend, the practical due date moves to the next business day.
Do I owe sales tax in other states?
Possibly. Most states set an economic nexus threshold based on sales volume or transaction count — $100,000 in sales is a common line, and several states use 200 transactions. QuickBooks can track liability by state, but nexus registration is a filing decision, not a software setting.