Every 2027 tax deadline a business owner needs on the calendar
Federal due dates for 1099s, W-2s, business returns, payroll and estimated taxes, plus the new $2,000 1099 threshold that starts with 2026 payments.
Missed tax deadlines are one of the easiest ways for a small business to lose money for nothing. Here are the federal dates for 2027 for a calendar-year business. When a date falls on a weekend or federal holiday, it moves to the next business day, and the dates below already reflect that.
The 2027 calendar
| Date | What’s due | Who |
|---|---|---|
| Fri, Jan 15 | 4th-quarter 2026 estimated tax payment | Sole proprietors, LLC owners, S corp owners without enough withholding |
| Mon, Feb 1 | W-2s to employees and the Social Security Administration; 1099-NECs to contractors and the IRS | Anyone who paid employees or contractors in 2026 |
| Mon, Feb 1 | Form 941 (Q4 2026) and Form 940 (annual federal unemployment) | Employers |
| Mon, Mar 15 | Partnership (Form 1065) and S corp (Form 1120-S) returns, or extension | Multi-member LLCs and S corps |
| Thu, Apr 15 | Individual returns (Schedule C), C corp returns, or extension; 1st-quarter 2027 estimated tax | Sole proprietors, single-member LLCs, C corps, everyone paying estimates |
| Fri, Apr 30 | Form 941 (Q1) | Employers |
| Tue, Jun 15 | 2nd-quarter estimated tax | Estimated-tax payers |
| Mon, Aug 2 | Form 941 (Q2) | Employers |
| Wed, Sep 15 | 3rd-quarter estimated tax; extended partnership and S corp returns | Estimated-tax payers, extended pass-throughs |
| Fri, Oct 15 | Extended individual and C corp returns | Anyone who filed an extension |
| Mon, Nov 1 | Form 941 (Q3) | Employers |
| Tue, Jan 18, 2028 | 4th-quarter 2027 estimated tax | Estimated-tax payers |
An extension gives you more time to file, not to pay. Tax owed is still due on the original date.
What changed for 2026 tax year
The tax law signed July 4, 2025, which the IRS calls the Working Families Tax Cuts, changes several things you’ll see when you file in 2027:
- 1099 threshold rises to $2,000. For payments made in 2026, you only need to send a 1099-NEC or 1099-MISC to someone you paid $2,000 or more, up from $600.
- 1099-K threshold back to $20,000. Payment apps and marketplaces only send a 1099-K if you had more than $20,000 and more than 200 transactions. All income is still taxable whether or not you get a form.
- 100% bonus depreciation is permanent. Most equipment and vehicles bought and put into use after January 19, 2025 can be deducted in full in the first year.
- Section 179 limit rises to $2.5 million, indexed for inflation from 2026.
- The 20% qualified business income deduction is now permanent for eligible pass-through owners.
Stay ahead of it
- Collect W-9s now from every contractor you’ve paid this year, so January 1099s are a 20-minute job.
- Put the estimated tax dates in your calendar today. Missing one triggers an underpayment penalty even if you’re owed a refund at the end of the year.
- Keep books monthly, not in March. Software like QuickBooks and a separate business account at a bank like Relay make year-end mostly done before it starts.
State deadlines differ, and many states have their own estimated tax and payroll filings. This article is general information, not tax advice; confirm with a CPA or the IRS.
Sources: IRS Publication 509 (2027 draft), Tax Calendars · IRS, estimated tax due dates · IRS, Working Families Tax Cuts: business provisions · USDA, One Big Beautiful Bill Act tax provisions summary