Federal business filing dates, 2027

“This form is due on the 15th day of the 3rd month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065) by the 15th day of the 3rd month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.”verbatim · irs.gov · retrieved 2026-09-23

“This form is due on the 15th day of the 3rd month after the end of the corporation’s tax year. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S) by the 15th day of the 3rd month after the end of the corporation’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1120-S.”verbatim · irs.gov · retrieved 2026-09-23

“This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an automatic 6-month extension of time to file Form 1040 or Form 1040-SR.”verbatim · irs.gov · retrieved 2026-09-23

“the due date for filing your federal individual income tax return is generally April 15 of each year”verbatim · irs.gov · retrieved 2026-09-23

“Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.”verbatim · irs.gov · retrieved 2026-09-23

“Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.”verbatim · irs.gov · retrieved 2026-09-23

“Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation’s tax year.”verbatim · irs.gov · retrieved 2026-09-23

“Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed.”verbatim · irs.gov · retrieved 2026-09-23

“Forms filed quarterly with due dates of April 30, July 31, Oct. 31 and Jan. 31 (for the fourth quarter of the previous calendar year) File Form 941 if you paid wages subject to employment taxes with the IRS for each quarter by the last day of the month that follows the end of the quarter. If you timely deposited all taxes when due, then you have 10 additional calendar days to file the return.”verbatim · irs.gov · retrieved 2026-09-23

“Generally, employers must report wages, tips and other compensation paid to an employee by filing the required Form 941, Employer’s Quarterly Federal Tax Return. Small employers (those with annual employment tax liabilities of $1,000 or less) may file Form 944, Employer's Annual Federal Tax Return, if approved by the IRS, and agricultural employers file Form 943, Employer's Annual Tax Return for Agricultural Employees.”verbatim · irs.gov · retrieved 2026-09-23

“An employer must file the required forms by the required due date. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“Next-day deposit rule If you accumulate $100,000 or more in taxes on any day during a monthly or semiweekly deposit period, then you must deposit the tax by the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“Forms filed annually with a due date of Jan. 31 File Forms W-2 with Form W-3 with the SSA to report wages paid and employment taxes withheld from these wages during the previous tax year. Forms W-2 are required to be provided to employees by Jan. 31. Visit the SSA website Employer W-2 Filing Instructions & Information for more information about these forms. File Form 940 with the IRS to report taxable FUTA wages paid in the previous year. If you deposited all the FUTA tax when due, then you have 10 additional calendar days to file the Form 940.”verbatim · irs.gov · retrieved 2026-09-23

“Most employers must also file Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, to report the wages paid subject to FUTA, and to compute the tax.”verbatim · irs.gov · retrieved 2026-09-23

“An employer must file the required forms by the required due date. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“Filing dates. Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“You are required to furnish the payee statements by January 31 and file with the IRS by February 28 (March 31, if filing electronically).”verbatim · irs.gov · retrieved 2026-09-23

“Continuous-use revision. Use the December 2026 revision of Form 1099-MISC and Form 1099-NEC and these instructions to file 2026 information with the IRS in early 2027. Also, use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years.”verbatim · irs.gov · retrieved 2026-09-23

“Filing dates. Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“You are required to furnish the payee statements by January 31 and file with the IRS by February 28 (March 31, if filing electronically).”verbatim · irs.gov · retrieved 2026-09-23

“Continuous-use revision. Use the December 2026 revision of Form 1099-MISC and Form 1099-NEC and these instructions to file 2026 information with the IRS in early 2027. Also, use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years.”verbatim · irs.gov · retrieved 2026-09-23

“File Form 1099-NEC with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, must be filed with the IRS and provided to recipients by Jan. 31.”verbatim · irs.gov · retrieved 2026-09-23

“Filing dates. Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“You are required to furnish the payee statements and file with the IRS by January 31.”verbatim · irs.gov · retrieved 2026-09-23

“Continuous-use revision. Use the December 2026 revision of Form 1099-MISC and Form 1099-NEC and these instructions to file 2026 information with the IRS in early 2027. Also, use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years.”verbatim · irs.gov · retrieved 2026-09-23

“Forms filed annually with a due date of Jan. 31 File Forms W-2 with Form W-3 with the SSA to report wages paid and employment taxes withheld from these wages during the previous tax year. Forms W-2 are required to be provided to employees by Jan. 31.”verbatim · irs.gov · retrieved 2026-09-23

“An employer must file the required forms by the required due date. If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day.”verbatim · irs.gov · retrieved 2026-09-23

“In general, no person is required to file information returns electronically in a calendar year unless the person is required to file at least 10 returns during that calendar year. Persons required to file fewer than 10 returns during the calendar year may file electronically or on paper. The prior threshold was 250 returns, per type of return filed. The current 10-return threshold is comprised of an aggregate of almost all information return types covered by the regulation.”verbatim · irs.gov · retrieved 2026-09-23

“E-filing requirements Employers who file 10 or more information returns, Form 1099 series, Form 1042-S, and Form W-2, are required to file them electronically. Employers are to combine almost all information return types to determine whether a filer meets the 10-return threshold, this includes Forms W-2, filed with the Social Security Administration.”verbatim · irs.gov · retrieved 2026-09-23

“Thus, through this interim final rule, all entities created in the United States — including those previously known as “domestic reporting companies” — and their beneficial owners will be exempt from the requirement to report BOI to FinCEN.”verbatim · fincen.gov · retrieved 2026-09-23

“However, foreign entities that meet the new definition of a “reporting company” and do not qualify for an exemption from the reporting requirements must report their BOI to FinCEN under new deadlines.”verbatim · fincen.gov · retrieved 2026-09-23

“U.S. companies are exempt from BOI reporting requirements and therefore, are no longer required to file BOI reports.”verbatim · fincen.gov · retrieved 2026-09-23

“The final rule became effective on August 14, 2026.”verbatim · fincen.gov · retrieved 2026-09-23

“FinCEN published this interim final rule on March 26, 2025.”verbatim · fincen.gov · retrieved 2026-09-23

“The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared (or state-declared, as described below) disaster. The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns; paying income, excise, and employment taxes; and making contributions to a traditional IRA or Roth IRA.”verbatim · irs.gov · retrieved 2026-09-23

“If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release and, where necessary, in a revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Go to IRS.gov/DisasterTaxRelief to find out if a tax deadline has been postponed for your area.”verbatim · irs.gov · retrieved 2026-09-23

“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 calendars provided in this publication make the adjustments for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later.”verbatim · irs.gov · retrieved 2026-09-23

“In general, a statewide legal holiday delays a due date for filing a return only if the IRS office where you’re required to file is located in that state. For individuals, a statewide legal holiday also delays a due date for filing a return for residents of that state. A statewide legal holiday doesn’t delay a due date for making a federal tax deposit.”verbatim · irs.gov · retrieved 2026-09-23

“Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that isn’t a Saturday, Sunday, or legal holiday. For excise taxes, there are two exceptions to this rule.”verbatim · irs.gov · retrieved 2026-09-23