Pennsylvania business filing dates, 2027
State-level due dates for businesses filing in Pennsylvania. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics46 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 4 of 6 fully dated
Income / franchise tax return
1 date · 1 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
RCT-101 corporate net income tax reportcalendar-year C corporationSource text“The RCT-101, PA Corporate Net Income Tax Report, is due on or before the 15th day of the month following the due date of the return to the Federal Government for both calendar and fiscal year filers. Domestic International Sales Companies (DISC) must file on or before the 15th day of the 10th month following the close of the fiscal year. If the due date falls on a Saturday, Sunday, or holiday, the report is due the next business day.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toA corporation's RCT-101 is due the 15th day of the month after its federal return is due: the 15th day of the 5th month after year-end for a corporation whose federal return is due the 15th day of the 4th month (June 30 year-ends are not covered). A Saturday, Sunday or holiday date moves to the next business day. | Due ruleRCT-101: 15th day of the 5th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedpa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/corporationtax/documents/2025/2025_rev-1200.pdf (official source, opens in a new tab)retrieved |
| PA-20S/PA-65 information returncalendar-year partnership | Applies toFor tax years beginning in 2025 (the 2025 PA-20S/PA-65 instructions): a partnership, or an LLC taxed as one, files by the 15th day of the 4th month after its tax year closes (April 15, 2026 for calendar years), with a five-month extension (September 15, 2026) that does not extend payment. A Saturday, Sunday or business-holiday date moves to the next business day. A federal S corporation also files unless it elected out of Pennsylvania S status (Form REV-976); the profile cannot yet record that, so S corporations are not dated here. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
4 datesInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Individual estimated tax (PA-40 ES)Schedule C filerSource text“Before April 1 | 4 | 25% | 25% | 25% | 25%”verbatim · pa.gov · retrieved 2026-09-23 “are required to make installment payments of estimated tax if Pennsylvania taxable income not subject to employer withholding is reasonably expected to exceed $9,500 ($292 in tax) for the taxable year.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toA calendar-year individual (including a sole proprietor) expecting more than $9,500 of Pennsylvania income not subject to withholding, who first meets the requirement before April 1, pays 25% by April 15, June 15, September 15 and January 15; a Saturday, Sunday or holiday date moves to the next business day. Later starters pay fewer installments, not dated separately. | Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedpa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/income-subject-withholding-estimated-payments-penalties-interest-other-additions (official source, opens in a new tab)retrieved |
Withholding
16 dates · 1 not dated yetReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Employer withholding paymentsmonthly withholding filerSource text“Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January. Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month. Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period. Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toBy total withholding per quarter: under $300 quarterly, due the last day of April, July, October and January; $300 to $999 monthly, due the 15th of the following month; $5,000 or more semi-weekly, on the Wednesday or Friday after payday. Semi-monthly filers ($1,000 to $4,999.99) are not dated here. | Due ruleMonthly withholding: 15th day of the month after the month ends | 2027 dates
† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule. | Source · retrievedpa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding (official source, opens in a new tab)retrieved |
Employer withholding paymentsquarterly withholding filerSource text“Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January. Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month. Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period. Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toBy total withholding per quarter: under $300 quarterly, due the last day of April, July, October and January; $300 to $999 monthly, due the 15th of the following month; $5,000 or more semi-weekly, on the Wednesday or Friday after payday. Semi-monthly filers ($1,000 to $4,999.99) are not dated here. | Due ruleQuarterly withholding: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrievedpa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding (official source, opens in a new tab)retrieved |
Employer withholding paymentssemiweekly withholding filerSource text“Quarterly – If total withholding is under $300 per quarter, the taxes are due the last day of April, July, October and January. Monthly – If total withholding is $300 to $999 per quarter, the taxes are due the 15th day of the following month. Semi-Monthly - If total withholding is $1,000 to $4,999.99 per quarter, the taxes are due within three banking days of the close of the semi-monthly period. Semi-Weekly – If total withholding is $5,000 or greater per quarter ($20,000 per year), the taxes are due on the Wednesday following the pay dates for employers whose paydays fall on a Wednesday, Thursday or Friday; and on the Friday following the pay dates for employers whose paydays fall on Saturday, Sunday, Monday or Tuesday.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toBy total withholding per quarter: under $300 quarterly, due the last day of April, July, October and January; $300 to $999 monthly, due the 15th of the following month; $5,000 or more semi-weekly, on the Wednesday or Friday after payday. Semi-monthly filers ($1,000 to $4,999.99) are not dated here. | Due ruleSemi-weekly withholding: payday on Wednesday, Thursday or Friday: the following Wednesday; payday on Saturday through Tuesday: the following Friday | 2027 datesOne date per payday; not in the .ics | Source · retrievedpa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding (official source, opens in a new tab)retrieved |
| Employer withholding paymentssemiweekly withholding filer | Applies toBy total withholding per quarter: under $300 quarterly, due the last day of April, July, October and January; $300 to $999 monthly, due the 15th of the following month; $5,000 or more semi-weekly, on the Wednesday or Friday after payday. Semi-monthly filers ($1,000 to $4,999.99) are not dated here. | Due ruleUnsupported | 2027 datesNot dated until the client's profile answers: pay cadence. | Source · retrievedNo verified source on file |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Unemployment compensation quarterly reportsSource text“Reports and contributions are due at the end of the month following the calendar quarter (April 30, July 31, October 31, and January 31). If a due date falls on a weekend or legal holiday, the report will be due the next business day.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toAn employer the preparer lists as a quarterly Pennsylvania unemployment-compensation filer files reports and pays contributions by the end of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or legal-holiday date moves to the next business day. | Due ruleUC quarterly report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedpa.gov/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html (official source, opens in a new tab)retrieved |
Sales and use tax
18 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales, use and hotel occupancy tax return, quarterly or semi-annualquarterly filerSource text“QUARTERLY RETURNS Licensees whose actual tax liability is less than $600 per quarter, but greater than $300 annually, must file quarterly. Quarterly returns are due the 20th day of the month following the end of each calendar quarter. SEMI-ANNUAL RETURNS Licensees whose actual tax liability is $300 or less annually, must file semi-annually. Semi-annual returns are due August 20th for the January to June period and February 20th for the July to December period.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toQuarterly filers file by the 20th of the month after the quarter; semi-annual filers by August 20 (January to June) and February 20 (July to December). The source states its weekend rule for monthly returns only, so these dates are shown as stated. | Due ruleSales tax return: 20th day of the month after the quarter ends | 2027 dates
| Source · retrievedpa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf (official source, opens in a new tab)retrieved |
Sales, use and hotel occupancy tax returnSource text“MONTHLY RETURNS Licensees whose actual tax liability is less than $25,000, but greater than $600 per quarter, must file monthly. Monthly returns are due the 20th day of the month following the end of each calendar month. If the 20th falls on a weekend or a federal holiday, the return will be due the following business day.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toMonthly filers file by the 20th of the following month; a 20th on a weekend or federal holiday moves to the next business day. Quarterly and semi-annual filers are on their own line. Accelerated prepayments are not dated here. | Due ruleSales tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedpa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf (official source, opens in a new tab)retrieved |
Sales, use and hotel occupancy tax return, quarterly or semi-annualsemiannual filerSource text“QUARTERLY RETURNS Licensees whose actual tax liability is less than $600 per quarter, but greater than $300 annually, must file quarterly. Quarterly returns are due the 20th day of the month following the end of each calendar quarter. SEMI-ANNUAL RETURNS Licensees whose actual tax liability is $300 or less annually, must file semi-annually. Semi-annual returns are due August 20th for the January to June period and February 20th for the July to December period.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toQuarterly filers file by the 20th of the month after the quarter; semi-annual filers by August 20 (January to June) and February 20 (July to December). The source states its weekend rule for monthly returns only, so these dates are shown as stated. | Due ruleSales tax return (January to June): August 20 of the year the calendar year begins; Sales tax return (July to December): February 20 of the year after the calendar year begins | 2027 dates
† Falls on a Saturday; the source states no weekend rule. | Source · retrievedpa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf (official source, opens in a new tab)retrieved |
Annual report
3 datesThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Department of State annual report (corporation)corporationSource text“For all corporations (business and nonprofit, domestic and foreign), the deadline is June 30 of each year. The deadline for limited liability companies (domestic and foreign) is September 30, and the annual report of any other domestic filing entity or foreign filing association is due on or before December 31 of each year.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toEvery corporation, domestic or foreign, files its annual report between January 1 and June 30 each year, as the preparer attests it is formed in or registered with Pennsylvania. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: June 30 of the year the calendar year ends | 2027 dates
| Source · retrievedpa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (official source, opens in a new tab)retrieved |
Department of State annual report (LLC)single-member LLC or multi-member LLCSource text“For all corporations (business and nonprofit, domestic and foreign), the deadline is June 30 of each year. The deadline for limited liability companies (domestic and foreign) is September 30, and the annual report of any other domestic filing entity or foreign filing association is due on or before December 31 of each year.”verbatim · pa.gov · retrieved 2026-09-23 | Applies toEvery LLC, domestic or foreign, files its annual report between January 1 and September 30 each year, as the preparer attests it is formed in or registered with Pennsylvania. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: September 30 of the year the calendar year ends | 2027 dates
| Source · retrievedpa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (official source, opens in a new tab)retrieved |
Department of State annual report (LP or LLP)limited partnership or LLPSource text“For all corporations (business and nonprofit, domestic and foreign), the deadline is June 30 of each year. The deadline for limited liability companies (domestic and foreign) is September 30, and the annual report of any other domestic filing entity or foreign filing association is due on or before December 31 of each year.”verbatim · pa.gov · retrieved 2026-09-23 “Limited partnerships, limited liability partnerships, business trusts, professional associations/domestic and foreign | January 1 – December 31”verbatim · pa.gov · retrieved 2026-09-23 | Applies toEvery limited partnership and limited liability partnership, domestic or foreign, files its annual report by December 31 each year, as the preparer attests it is formed in or registered with Pennsylvania. The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: December 31 of the year the calendar year ends | 2027 dates
| Source · retrievedpa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.