Business tax deadlines depend on your entity type, tax year, and the specific federal tax forms your business must file. Missing a filing or payment deadline can result in penalties and interest, so planning ahead is an important part of staying compliant.
For calendar-year businesses filing 2026 tax returns, some of the most important deadlines occur in March and April 2027. However, estimated taxes, payroll taxes, information returns, and other federal obligations have separate due dates throughout the year.
Key Takeaways
- Calendar-year partnerships and S corporations generally file their 2026 returns by March 15, 2027.
- Sole proprietorships and calendar-year C corporations generally have a April 15, 2027 filing deadline.
- Filing an extension generally gives additional time to submit the return, but it does not extend the deadline for paying taxes owed.
- Estimated tax payments have separate deadlines throughout the year.
- Payroll tax deposits and information-return deadlines must also be tracked separately.
- A business with a fiscal tax year may have different filing deadlines.
When Are Business Taxes Due in 2027?
The deadline depends largely on how your business is taxed.
Sole Proprietorship
Typical 2026 Tax Return: Schedule C with Form 1040
2027 Filing Deadline: April 15, 2027
Single-Member LLC Taxed as a Disregarded Entity
Typical 2026 Tax Return: Schedule C with Form 1040
2027 Filing Deadline: April 15, 2027
Partnership / Multi-Member LLC Taxed as a Partnership
Typical 2026 Tax Return: Form 1065
2027 Filing Deadline: March 15, 2027
S Corporation
Typical 2026 Tax Return: Form 1120-S
2027 Filing Deadline: March 15, 2027
C Corporation
Typical 2026 Tax Return: Form 1120
2027 Filing Deadline: April 15, 2027
These dates apply to calendar-year taxpayers under the general federal rules. Partnerships and S corporations generally have a return due date on the 15th day of the third month after the end of the tax year, while sole proprietors generally report business income with their individual return.
If a deadline falls on a weekend or federal holiday, the deadline generally moves to the next business day.
Business Tax Extensions for 2027
An extension can provide additional time to file, but it generally does not give you additional time to pay the tax you owe.
For calendar-year businesses:
- Partnerships and S corporations: generally receive an extension until September 15, 2027.
- C corporations: generally receive an extension until October 15, 2027.
- Sole proprietors: generally receive an extension for their individual Form 1040 until October 15, 2027.
An extension should be requested by the original filing deadline.
Estimated Tax Payment Deadlines
Many self-employed individuals and business owners make estimated tax payments because income tax and, when applicable, self-employment tax are generally paid throughout the year rather than entirely when the annual return is filed.
For individuals, including many sole proprietors, the general 2027 estimated-tax schedule is:
Tax period
Payment due
January 1–March 31, 2027
April 15, 2027
April 1–May 31, 2027
June 15, 2027
June 1–August 31, 2027
September 15, 2027
September 1–December 31, 2027
January 18, 2028
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The January 2028 date reflects the fact that January 15, 2028 falls on a Saturday.
For a calendar-year corporation, estimated income tax installments are generally due April 15, June 15, September 15, and December 15.
January 2027 Business Tax Deadlines
January 15, 2027
Individuals who make estimated tax payments generally have until January 15, 2027, to make the fourth estimated payment for the 2026 tax year.
Special rules can apply to farmers and fishermen.
February 2027 Business Tax Deadlines
February 1, 2027
Several information-reporting obligations for 2026 fall around this date.
For example, employers generally must file 2026 Forms W-2 with the Social Security Administration by February 1, 2027.
The deadline for certain information returns, including Form 1099-NEC, is also generally January 31, with the deadline moving to the next business day when January 31 falls on a weekend or legal holiday. The exact deadline can differ depending on the specific information return and whether it is being furnished to the recipient or filed with the IRS.
Businesses should therefore verify the requirements for each Form 1099 they issue rather than applying one deadline to every information return.
March 2027 Business Tax Deadline
March 15, 2027
This is one of the most important dates for calendar-year businesses.
Partnerships generally file Form 1065, while S corporations generally file Form 1120-S, by March 15, 2027.
This includes many multi-member LLCs that are taxed as partnerships.
The business generally also provides owners with the applicable Schedule K-1 information needed for their individual tax returns.
April 2027 Business Tax Deadlines
April 15, 2027
April 15 is an important deadline for several types of taxpayers.
For calendar-year businesses, this generally includes:
- Sole proprietors filing Schedule C with Form 1040
- Single-member LLCs taxed as disregarded entities and reported on Schedule C
- Calendar-year C corporations filing Form 1120
- Individual estimated tax payments for the first quarter of 2027
April 15 is also generally the deadline for filing an extension for taxpayers who need additional time to submit these returns.
April 30, 2027
Employers with sufficient FUTA tax liability generally must make their first-quarter FUTA deposit by April 30.
FUTA is an employer tax; employees do not pay FUTA through payroll withholding.
June 2027
June 15, 2027
The second estimated tax payment for 2027 is generally due for individuals who are required to make estimated payments.
Calendar-year corporations generally also have their second estimated income tax installment due June 15.
July 2027
July 31, 2027
Employers generally must make their second-quarter FUTA deposit by July 31 when the applicable deposit requirement is met. If the deadline falls on a weekend or holiday, the next business day generally applies.
September 2027
September 15, 2027
This is an important deadline for businesses that requested extensions.
Calendar-year partnerships and S corporations that properly extended their returns generally have until September 15, 2027, to file.
The third estimated tax payment for 2027 is also generally due September 15 for individuals who make estimated payments.
October 2027
October 15, 2027
Calendar-year C corporations that properly requested an extension generally have until October 15, 2027, to file their 2026 Form 1120.
Individual taxpayers, including sole proprietors, generally have until October 15 to file an extended 2026 Form 1040 and related Schedule C.
November 2027
November 1, 2027
The third-quarter FUTA deposit is generally due October 31. Because October 31, 2027 falls on a Sunday, the payment deadline moves to Monday, November 1, 2027.
December 2027
December 15, 2027
Calendar-year corporations generally have their fourth estimated income tax installment due on December 15, 2027.
December is also a good time to review year-end financial statements, payroll information, deductible expenses, estimated tax payments, and tax-planning opportunities before the tax year closes.
What About Payroll Tax Deadlines?
Payroll tax compliance involves more than simply filing an annual tax return.
Employers may need to:
- Withhold federal income tax from employee wages
- Withhold and pay Social Security and Medicare taxes
- Make federal tax deposits according to the applicable deposit schedule
- File quarterly Forms 941
- Pay and report FUTA taxes
- Provide employees with Forms W-2
- Issue applicable Forms 1099 to qualifying recipients
Payroll tax deposits do not follow one universal monthly schedule. Depending on the employer's circumstances, federal employment tax deposits may be required monthly or semiweekly, with different rules for certain employers.
FUTA deposits, when required, generally follow quarterly deadlines of April 30, July 31, October 31, and January 31.
What If Your Business Uses a Fiscal Year?
Not every business uses a calendar tax year.
If your business has a fiscal year that ends on a date other than December 31, its federal filing deadlines are generally determined based on the end of that tax year and the business's tax classification.
For that reason, business owners should not automatically apply April 15 or March 15 to every tax return.
How to Stay Ahead of Business Tax Deadlines
A simple tax calendar can help prevent missed deadlines.
Consider:
- Identifying every federal tax return your business must file.
- Confirming whether the business uses a calendar or fiscal tax year.
- Tracking estimated tax payments separately from tax-return deadlines.
- Monitoring payroll tax deposit requirements.
- Preparing W-2 and applicable 1099 forms early.
- Setting reminders several weeks before each deadline.
- Filing extensions when additional preparation time is needed.
- Paying estimated or balance-due taxes by the applicable deadline, even when an extension is filed.
Final Thoughts
There is no single "business tax day." Different businesses have different filing, payment, payroll, and information-reporting obligations throughout the year.
For many calendar-year businesses, March 15 and April 15, 2027 are the most important annual income-tax filing dates. However, estimated taxes, payroll deposits, FUTA, W-2s, 1099s, and extensions create additional deadlines that should be included in your business tax calendar.
ContNow Tax Preparation LLC can help business owners organize their accounting records, identify applicable federal tax deadlines, and prepare for upcoming tax filings. Because deadlines can vary based on entity type and tax year, your specific filing requirements should be reviewed before relying on a general tax calendar.
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