Nerdy takeaways
- Business structure is the key to determining how and when you file taxes.
- Quarterly estimated tax payments apply to most businesses. That means you pay taxes throughout the year, not just once a year. Don’t miss these deadlines!
- Employers are responsible for additional taxes and deadlines, including FUTA taxes, FICA taxes, FICA deposits and filings related to W-2 and 1099 employees.
- Extensions give you more time to file but not more time to pay.
- Deadlines that fall on a weekend or holiday shift to the next business day. (For example, many deadlines that would normally fall on Jan. 31 are due Feb. 1 in 2027.)
When it comes to business tax deadlines, your business structure is the key. It determines how and when you file taxes. Many business structures must use the calendar year for their taxes unless they get special permission from the IRS to follow a fiscal year. Typically, a fiscal year is more common for C corporations.
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All deadlines on this page refer to federal tax deadlines only; state tax deadlines vary.
Business tax calendar for 2026 and 2027
Use this section to track federal tax filing and extension dates, plus access necessary tax forms. All dates shown are for calendar-year filers. If your business follows a fiscal year rather than a calendar year, use our tax deadlines calculator above to see your deadlines.
Any deadlines with 🏢 next to them indicate dates and forms that are relevant only to employers.
JUNE 2026 BUSINESS TAX DEADLINES
June 15, 2026
Make Q2 2026 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
- C corporations.
Form(s):
- Form 1040-ES (individuals).
- Worksheet in Publication 542 (C corps).
Notes: Second quarterly estimated payment for 2026 income.
JULY 2026 BUSINESS TAX DEADLINES
July 31, 2026 🏢
File Form 941 — Q2 2026.
Applies to: All employers.
Form(s): Form 941.
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q2 (April to June 2026). If all deposits were made on time and in full, deadline extends to Aug. 10.
July 31, 2026 🏢
Make FUTA deposit — Q2.
Applies to: Employers whose cumulative FUTA liability exceeded $500 by end of Q2.
Payment site: EFTPS.
Notes: Deposit required if cumulative FUTA liability exceeded $500 by June 30.
SEPTEMBER 2026 BUSINESS TAX DEADLINES
September 15, 2026
Make Q3 2026 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
- C corporations.
Form(s):
- Form 1040-ES (individuals).
- Worksheet in Publication 542 (C corps).
Notes: Third quarterly estimated payment for 2026 income.
September 15, 2026
File annual return — extension for S corporations and partnerships.
Applies to:
- S corporations.
- Partnerships that filed Form 7004 in March.
Form(s):
- Form 1120-S (S corps).
- Form 1065 (partnerships).
Notes: Final deadline for extended filers. No further extension available.
OCTOBER 2026 BUSINESS TAX DEADLINES
October 15, 2026
File annual return — extension for sole proprietors, C corporations and single-member LLCs.
Applies to:
- Sole proprietors.
- C corporations.
- Single-member LLCs.
Form(s):
Notes: Final deadline for extended filers. No further extension available.
NOVEMBER 2026 BUSINESS TAX DEADLINES
November 2, 2026 🏢
File Form 941 — Q3 2026.
Applies to: All employers.
Form(s): Form 941.
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q3 (July to Sept. 2026). Oct. 31 falls on a Saturday, moving the deadline to Nov. 2. If all deposits were made on time and in full, deadline extends to Nov. 10.
November 2, 2026 🏢
Make FUTA deposit — Q3.
Applies to: Employers whose cumulative FUTA liability exceeded $500 by end of Q3.
Payment site: EFTPS.
Notes: Deposit required if cumulative FUTA liability exceeded $500 by Sept. 30. Oct. 31 falls on a Saturday, moving this to Nov. 2.
DECEMBER 2026 BUSINESS TAX DEADLINES
December 15, 2026
Make Q4 2026 estimated tax payment.
Applies to: C corporations only.
Form(s): Worksheet in Publication 542 (C corps).
Notes: C corporations pay their fourth quarter in December — one month earlier than individual filers. Use the worksheet in Publication 542 to calculate.
2026 business tax deadlines that have passed.
JANUARY 2026 BUSINESS TAX DEADLINES
January 15, 2026
Make Q4 2025 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
Form(s): Form 1040-ES.
Notes: Final quarterly estimated payment for 2025 income. Paid by individual owners, not the entity itself. (C corporations are not included here because their Q4 estimated payment was due Dec. 15, 2025.)
FEBRUARY 2026 BUSINESS TAX DEADLINES
February 2, 2026 🏢
File Form 940 — FUTA annual return.
Applies to: All employers subject to federal unemployment tax.
Form(s): Form 940.
Notes: Annual filing deadline for federal unemployment (FUTA) tax for 2025. Jan. 31 falls on a Saturday, moving this deadline to Feb. 2. If your total FUTA liability for the year was $500 or less, you may pay the balance with this form. If all deposits were made on time and in full, deadline extends to Feb. 10.
February 2, 2026 🏢
Make FUTA deposit — Q4 2025.
Applies to: Employers whose cumulative FUTA liability for Q4 2025 (plus any undeposited amounts carried forward from earlier quarters) exceeds $500.
Payment site: EFTPS.
Notes: Deposit the full amount by Feb. 2. If your total FUTA liability for Q4 (plus any carry-forward) is $500 or less, you may instead pay it with your Form 940 filing by the same date rather than making a separate deposit.
February 2, 2026 🏢
Furnish W-2s to employees.
Applies to: All employers.
Form(s): Form W-2.
Notes: Provide W-2s to all employees who worked during 2025. Jan. 31 falls on a Saturday, moving this deadline to Feb. 2. Can be delivered electronically with employee consent. Late filing penalties range from $60 to $680 per employee.
February 2, 2026 🏢
File W-2s with the Social Security Administration.
Applies to: All employers.
Form(s):
Notes: W-2s are filed with the SSA (not the IRS). Form W-3 is required as transmittal summary for paper filers. Deadline matches the furnishing deadline.
February 2, 2026 🏢
Furnish and file 1099-NECs.
Applies to: Businesses that paid independent contractors $600 or more.
Form(s):
Notes: Send to contractors and file with the IRS by the same date. Jan. 31 falls on a Saturday, moving this to Feb. 2. Form 1096 required as transmittal cover for paper filers. Same penalty structure as W-2s.
February 2, 2026 🏢
File Form 941 — Q4 2025.
Applies to: All employers.
Form(s): Form 941.
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q4 (Oct. to Dec. 2025). Jan. 31, 2026 falls on a Saturday, moving this deadline to Feb. 2.
If all deposits were made on time and in full, deadline extends to Feb. 10.
Employers whose annual employment tax liability is $1,000 or less may qualify to file Form 944 annually instead of Form 941 quarterly. Form 944 is also due Feb. 2 in 2026.
February 10, 2026 🏢
File Form 940 and Form 941 — Q4 2025 extension.
Applies to: Employers who made all required deposits on time and in full.
Form(s):
Notes: If all required deposits were made accurately and on time, both Form 940 and the Q4 2025 Form 941 may be filed by Feb. 10.
MARCH 2026 BUSINESS TAX DEADLINES
March 2, 2026 🏢
File paper 1099-MISC with the IRS.
Applies to: Businesses with paper 1099-MISC filings.
Form(s):
Notes: Reports miscellaneous payments of $600 or more, including rent, prizes, and certain legal payments. Paper filers only. Feb. 28 falls on a Saturday, moving this deadline to March 2. Electronic filers have until March 31. Form 1096 required as transmittal cover.
March 16, 2026
File annual return — S corporations, partnerships and multi-member LLCs.
Applies to:
- S corporations.
- Partnerships.
- Multi-member LLCs (no corp election).
Form(s):
- Form 1120-S (S corps).
- Form 1065 (partnerships and multi-member LLCs).
- Schedule K-1 (shareholders, partners and members).
Notes: File return and distribute K-1s to all shareholders or partners. March 15 falls on a Sunday in 2026, moving the deadline to the 16th.
Extension: File Form 7004 by March 16 to move the filing deadline to Sept. 15, 2026. Does not extend time to pay any tax owed.
March 31, 2026 🏢
File electronic 1099-MISC with the IRS.
Applies to: Businesses filing 1099-MISC electronically.
Form(s): Form 1099-MISC.
Notes: Electronic filing deadline. Businesses filing 10 or more information returns are required to file electronically.
APRIL 2026 BUSINESS TAX DEADLINES
April 15, 2026
File annual return — sole proprietors and C corporations.
Applies to:
- Sole proprietors.
- C corporations.
- Single-member LLCs (no corp election).
Form(s):
- Form 1040 and Schedule C (individuals).
- Form 1120 (C corps).
Notes: Sole proprietors report business income on Schedule C attached to their personal return. C corporations file separately at the entity level.
Extension: Individuals file Form 4868; C corporations file Form 7004. Both move the filing deadline to Oct. 15, 2026. Neither extends time to pay any tax owed.
April 15, 2026
Make Q1 2026 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
- C corporations.
Form(s):
- Form 1040-ES (individuals).
- Worksheet in Publication 542 (C corps).
Notes: Pay if you expect to owe $1,000 or more for the year (individuals) or $500 or more (C corporations). C corps file electronically without submitting a form. They can use the estimated tax worksheet in Publication 542 to calculate the amount.
April 30, 2026 🏢
File Form 941 — Q1 2026.
Applies to: All employers.
Form(s): Form 941
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q1 (Jan. to March 2026). If all deposits were made on time and in full, deadline extends to May 11.
April 30, 2026 🏢
Make FUTA deposit — Q1.
Applies to: Employers whose cumulative FUTA liability exceeded $500 in Q1.
Payment site: EFTPS.
Notes: If your cumulative FUTA liability exceeded $500 by the end of Q1, a deposit is required by April 30. If still at or below $500, carry it forward.
JANUARY 2027 BUSINESS TAX DEADLINES
January 15, 2027
Make Q4 2026 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
Form(s): Form 1040-ES
Notes: Final quarterly payment for 2026 income. Can be skipped if you file your full return and pay any balance owed by Feb. 1, 2027.
FEBRUARY 2027 BUSINESS TAX DEADLINES
February 1, 2027 🏢
File Form 941 — Q4 2026.
Applies to: All employers.
Form(s): Form 941.
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q4 (Oct. to Dec. 2026). Jan. 31, 2027 falls on a Sunday, moving the deadline to Feb. 1. If all deposits were made on time and in full, deadline extends to Feb. 10.
February 1, 2027 🏢
Make FUTA deposit — Q4 2026.
Applies to: Employers whose cumulative FUTA liability for Q4 2026 (plus any undeposited amounts carried forward from earlier quarters) exceeds $500.
Payment site: EFTPS.
Notes: Deposit the full amount by Feb. 1. If your total FUTA liability for Q4 (plus any carry-forward) is $500 or less, you may instead pay it with your Form 940 filing by the same date rather than making a separate deposit.
February 1, 2027 🏢
File Form 940 — FUTA annual return.
Applies to: All employers subject to federal unemployment tax.
Form(s): Form 940.
Notes: Annual FUTA filing for 2026. Jan. 31, 2027 falls on a Sunday, moving the deadline to Feb. 1. If all deposits were made on time and in full, deadline extends to Feb. 10, 2027.
February 10, 2027 🏢
Extended deadline: Form 940 and Form 941 Q4 2026.
Applies to: Employers who made all required deposits on time and in full.
Form(s):
Notes: If all required deposits were made accurately and on time, both Form 940 and the Q4 2026 Form 941 may be filed by Feb. 10.
MARCH 2027 BUSINESS TAX DEADLINES
March 15, 2027
File annual return — S corporations and partnerships.
Applies to:
- S corporations.
- Partnerships.
- Multi-member LLCs (no corp election).
Form(s):
Notes: File return and distribute K-1s to all shareholders or partners.
Extension: File Form 7004 by March 15 to move the filing deadline to Sept. 15, 2027. Does not extend time to pay any tax owed.
March 31, 2027 🏢
File electronic 1099-MISC with the IRS.
Applies to: Businesses filing 1099-MISC electronically.
Form(s): Form 1099-MISC.
Notes: Electronic filing deadline for miscellaneous payments made during 2026. Businesses filing 10 or more information returns are required to file electronically.
APRIL 2027 BUSINESS TAX DEADLINES
April 15, 2027
File annual return — sole proprietors and C corporations.
Applies to:
- Sole proprietors.
- C corporations.
- Single-member LLCs (no corp election).
Form(s):
- Form 1040 and Schedule C (individuals).
- Form 1120 (C corps).
Notes: Sole proprietors report business income on Schedule C attached to their personal return. C corporations file separately at the entity level.
Extension: Individuals file Form 4868; C corporations file Form 7004. Both move the filing deadline to Oct. 15, 2027. Neither extends time to pay any tax owed.
April 15, 2027
Make Q1 2027 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
- C corporations.
Form(s):
- Form 1040-ES (individuals).
- Worksheet in Publication 542 (C corps).
Notes: Pay if you expect to owe $1,000 or more for the year (individuals) or $500 or more (C corporations). C corps file electronically without submitting a form. They can use the estimated tax worksheet in Publication 542 to calculate the amount.
April 30, 2027 🏢
File Form 941 — Q1 2027.
Applies to: All employers.
Form(s): Form 941.
Notes: Reports federal income, Social Security and Medicare taxes withheld for Q1 (Jan. to March 2027). If all deposits were made on time and in full, deadline extends to May 10.
April 30, 2027 🏢
Make FUTA deposit — Q1 2027.
Applies to: Employers whose cumulative FUTA liability exceeded $500 in Q1.
Payment site: EFTPS.
Notes: If your cumulative FUTA liability exceeded $500 by the end of Q1, a deposit is required by April 30. If still at or below $500, carry it forward.
JUNE 2027 BUSINESS TAX DEADLINES
June 15, 2027
Make Q2 2027 estimated tax payment.
Applies to:
- Sole proprietors.
- Partnerships.
- S corporations.
- C corporations.
Form(s):
- Form 1040-ES (individuals).
- Worksheet in Publication 542 (C corps).
Notes: Second quarterly estimated payment for 2027 income.
How do quarterly estimated taxes work?
The IRS follows a pay-as-you-go system. This means most business owners will make quarterly estimated tax payments and file an annual return. C corporations pay these if they’ll owe more than $500 in taxes. For everyone else, the cutoff is $1,000.
These are the deadlines that Tish Heiss, founder and CEO of PKH Advisors, PLLC, sees small-business owners miss most often. Here's what she explained in an email to NerdWallet:
Expert on the ground
Tish Heiss Founder & CEO, PKH Advisors, PLLC
When are estimated tax payments due?
Due dates depend on if you use a fiscal year or calendar year. (We’ve included the quarterly estimated tax deadlines at the top of this page and in the tax deadlines by business type calculator above.)
If your business follows a calendar year, your 2026 quarterly deadlines include:
- Jan. 15, 2026 (for Q4 2025).
- April 15, 2026.
- June 15, 2026.
- Sept. 15, 2026.
- Jan. 15, 2027 (for Q4 2026).
C corporations follow the same April, June, and Sept. dates, but their Q4 deadline is Dec. 15, 2026, not Jan. 15. See IRS Publication 542 for details.
Fiscal year taxpayers have different deadlines:
- The 15th day of the fourth month of your fiscal year (for example, Oct. 15, if your fiscal year begins July 1).
- The 15th day of the sixth month of your fiscal year (e.g., Dec. 15).
- The 15th day of the ninth month of your fiscal year (e.g., March 15).
- The 15th day of the first month after the end of your fiscal year (e.g., July 15).
How to make estimated business tax payments
Businesses can mail in their payments with Form 1040-ES. You can also make them online, over the phone or with the IRS2Go app.
If you miss a quarterly payment or aren’t able to pay the entire amount, you may owe a penalty. The IRS bases penalties on the period when the payment was due, the payment amount and quarterly interest rates for underpayments.
How to file for an extension on your taxes
If you need more time to file federal income taxes, you can request an extension. But you have to do so on or before your regular filing deadline. File Form 7004 to extend your deadline, in most cases by six months.
An extension gives you more time to file — but not to pay. You typically have to pay any taxes you owe by the initial deadline to avoid penalties.
If you can't afford your tax bill, the IRS offers payment plans.
What if my deadline falls on a weekend or holiday?
When a federal tax deadline falls on a weekend or legal holiday, the deadline automatically extends to the next business day. For example, because Jan. 31 falls on a Sunday in 2027, several deadlines shift to Feb. 1, which is the next business day.
How do employer taxes work?
Businesses with employees have deadlines for filing employment tax forms. They also owe their workers paperwork by specific dates, so they can file their own taxes on time.
Here’s a breakdown.
Form 940: Deadlines vary
Form 940 is for reporting your Federal Unemployment Tax Act (FUTA) taxes.
- If your FUTA tax liability is more than $500 for the calendar year: You have to make at least one quarterly payment. The quarterly deadlines are the last day of the month after the end of the quarter.
- If your total FUTA tax liability for the year is $500 or less: You can either deposit the amount or pay the tax with your Form 940 by Jan. 31.
- If your FUTA tax liability is $500 or less in a quarter: Carry it forward to the next quarter or until your cumulative FUTA tax liability is more than $500.
Form 941: Due quarterly
Form 941 reports federal income, Social Security and Medicare taxes that you withhold from employees’ paychecks. These are also known as FICA (Federal Insurance Contributions Act) taxes.
Its filing deadline is the last day of the month following the end of the quarter. Upcoming deadlines include:
- April 30, 2026.
- July 31, 2026.
- Nov. 2, 2026.
- Feb. 1, 2027.
Some employers with small payrolls can file Form 944 once a year instead of Form 941 quarterly if their annual employment tax liability is $1,000 or less. Form 944 generally is due on Jan. 31 of the following year. IRS Topic No. 758 has the details.
» MORE: Our best payroll software picks can simplify the process.
FICA deposits: Due monthly or semiweekly
Businesses report FICA taxes on Form 941 each quarter. But you need to deposit those taxes with the IRS on a monthly or semiweekly schedule.
- Deposit monthly if: Your business paid $50,000 or less in employment taxes. Each payment is due by the 15th of the following month.
- Deposit semiweekly if: Your business paid more than $50,000 in employment taxes. Deposit taxes for payments made on Wednesday, Thursday or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday or Tuesday by the following Friday.
Businesses must use electronic funds transfer (EFTPS) to make federal tax deposits.
W-2s: Send by Jan. 31
Businesses must file and send their employees and contractors W-2s by Jan. 31 every year.
- You can send W-2 forms to employees electronically or by mail. To send them electronically, you must first get employee consent. You must meet several additional requirements to send W-2 forms electronically. Consult IRS Publication 15-A for details.
- Provide these forms late, and the IRS can hit you with penalties. Those range from $60 to $680 per employee, depending on how late you were.
1099s: Send by Jan. 31
Businesses that pay independent contractors more than $2,000 (or $600 for the 2025 tax year) over the course of a year must file Form 1099-NEC by Jan. 31. They also need to send the form to the contractor by that date. The same penalties and deadlines that apply for W-2 forms apply for 1099s.
How to avoid missing a deadline
Expert on the ground
Tish Heiss Founder and CEO, PKH Advisors, PLLC
Here are a couple of practical tips for keeping on top — and ahead — of your business tax deadlines:
Set calendar reminders
Enter the reminders a couple of weeks ahead of the deadline so you have time to prepare the necessary forms. Don’t wait for reminders from the IRS. They’re not coming. You’re responsible for tracking and meeting your tax deadlines.
Hire a tax professional
Many business owners mistakenly assume their accountant, especially one with a CPA (certified public accountant) title, can accurately manage their taxes. This is not often the case, however.
“I fix more CPA mistakes than non-CPA mistakes. CPA does not mean you have tax experience,” Heiss told NerdWallet. “If you’ve got a great relationship with a CPA, make sure that CPA knows tax. A lot of them don't.”
An enrolled agent, though, is required to know tax and can represent taxpayers in all 50 states.
What if I miss a deadline?
Here’s a brief, simplified breakdown of potential consequences if you make a late payment or fail to meet a filing deadline:
- Late filing. Individuals and most business owners pay a penalty of 5% of the unpaid taxes for each month (or part of a month) a return is late. The penalty maxes out at 25% of the unpaid tax balance. For partnerships and S corporations, the penalty fee is calculated by multiplying a base penalty rate by the total number of partners or shareholders.
- Late payment. Pay a penalty of 0.5% of the tax owed for each month (or part of a month) your payment is late. This penalty also maxes out at 25%. The fee increases if you fail to pay within 10 days after receiving an IRS notice.
The IRS charges interest on any penalties.
As with anything tax-related, there may be more nuance to these fees and penalties based on your particular business circumstances. Consult a tax advisor if you have any doubt or questions.
If you do miss a filing or payment, check if you’re eligible for First Time Abate relief.
What next?
- Read our small-business tax guide to learn how to file your business taxes.
Are you overpaying in taxes?
NerdWallet Small Business helps you maximize tax savings and save up to $15,000 with our partner Xendoo's year-round tax services.
