Key points
- Partnership returns (Form 1065) are due Monday, March 15, 2027.
- Form 1040, Form 1120, Form 5472 with pro forma Form 1120, and the FBAR are due Thursday, April 15, 2027.
- Extended returns are due September 15 (partnerships) and October 15 (individuals, C corporations, and Form 5472).
- An extension gives you more time to file, not more time to pay.
Missing a tax deadline can mean penalties and interest, even when no tax is owed. This calendar lists the main federal due dates for the 2027 filing season, which covers the 2026 tax year, for businesses and individuals that use the calendar year.
2027 federal tax calendar
| Date | What is due |
|---|---|
| Fri, Jan 15, 2027 | Fourth-quarter 2026 estimated tax payment for individuals. |
| Mon, Feb 1, 2027 | Forms 1099-NEC to contractors and the IRS (January 31 falls on a Sunday). |
| Mon, Mar 15, 2027 | Partnership returns (Form 1065) and Schedules K-1 to partners. S corporation returns (Form 1120-S). Last day to file Form 7004 for these returns. |
| Thu, Apr 15, 2027 | Individual returns (Form 1040). C corporation returns (Form 1120). Form 5472 with pro forma Form 1120. FBAR (FinCEN Form 114). First-quarter 2027 estimated tax. Last day to request extensions (Form 4868 for individuals, Form 7004 for businesses). |
| Tue, Jun 15, 2027 | Second-quarter 2027 estimated tax. Due date for U.S. citizens and residents living abroad, who receive an automatic two-month extension to file. |
| Wed, Sep 15, 2027 | Extended Form 1065 and Form 1120-S returns. Third-quarter 2027 estimated tax. |
| Fri, Oct 15, 2027 | Extended Form 1040, Form 1120, and Form 5472 returns. FBAR automatic extension deadline. |
How the weekend rule works
When a federal due date falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. That is why the 1099-NEC deadline in 2027 is February 1 rather than January 31. The dates in the table above already include this adjustment.
Extensions: more time to file, not to pay
Filing Form 4868 (individuals) or Form 7004 (businesses) gives you extra time to file your return. It does not extend the time to pay any tax owed. If you expect to owe tax, pay your best estimate by the original deadline to limit penalties and interest.
For foreign-owned single-member LLCs that only file Form 5472 with a pro forma Form 1120, there is usually no tax to pay, so a Form 7004 extension simply moves the filing deadline to October 15.
Fiscal-year businesses
If your business uses a fiscal year that does not end on December 31, your deadlines are different. As a general rule, partnership returns are due on the 15th day of the third month after year-end, and C corporation returns on the 15th day of the fourth month, with some exceptions for June year-ends.
Do not forget state deadlines
Most states that have an income tax follow similar dates, but not all of them do, and some states have franchise tax or annual report deadlines on entirely different dates. Check the rules for each state where you or your business must file.
How Meritline Tax helps
We track your federal and state deadlines, file extensions when needed, and prepare your returns on time. Our services include Form 5472 and pro forma Form 1120 starting from $200, Form 1065 from $300, Form 1120 from $300, Form 1040 from $150, state returns from $100, and Form 7004 extensions for $100.
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Get a free quoteThis article is general information based on federal rules as of October 8, 2026. It is not tax or legal advice for your specific situation. Rules and due dates can change, so confirm your requirements before you file.