US Tax Deadlines for 2027
Individual returns for the 2026 tax year are due April 15, 2027. But that is one date among many — businesses, the self-employed and anyone with a foreign account are all working to different ones. Here is the full calendar.
Individuals filing Form 1040
For 2026 tax year returns. A Thursday, so no weekend shift applies.
If you file an extension
Form 4868 buys six months to file — but not to pay.
Every 2027 deadline
Filter by who you are. Dates already account for weekends and legal holidays — under the tax code a deadline falling on a Saturday, Sunday or holiday moves to the next business day, and where that happens it is flagged below.
Showing all 14 deadlines
Q4 estimated tax payment (Form 1040-ES)
Self-employed & freelancersThe final estimated payment for 2026 income. Skipping it can trigger an underpayment penalty even if you pay in full at filing.
Furnish W-2 and 1099-NEC to recipients
Employers & businessesThe statutory date is January 31, which is a Sunday in 2027, so it shifts to Monday February 1. This is also the deadline to file 1099-NEC with the IRS.
Form 1065 and Form 1120-S returns
Partnerships & S-corporationsDue the 15th day of the third month after year end, a month before individual returns. Schedule K-1s go to partners and shareholders by this date, which is why they can hold up personal filing.
- Tax Day
Form 1040 individual return and any balance owing
IndividualsThe main deadline for 2026 returns. Payment is due on this date even if you file an extension.
Form 1120 corporate return
C-corporationsCalendar-year C-corporations file by the 15th day of the fourth month after year end.
Q1 2027 estimated tax payment
Self-employed & freelancersThe first payment for 2027 income falls on the same day as the 2026 return, so two amounts are often due together.
Last day for 2026 IRA and HSA contributions
IndividualsContributions for the 2026 tax year can be made right up to the filing deadline, and are not extended by a filing extension.
FBAR (FinCEN Form 114)
Anyone with foreign accountsRequired if your foreign financial accounts exceeded $10,000 in aggregate at any point during 2026. An automatic extension to October 15 applies with no request needed.
Form 1040 with the automatic two-month extension
US citizens living abroadCitizens and residents living outside the US get an automatic two-month extension to file. Interest still accrues on tax unpaid after April 15.
Q2 2027 estimated tax payment
Self-employed & freelancersCovers April and May 2027 income — a two-month period, not three.
Extended Form 1065 and 1120-S returns
Partnerships & S-corporationsThe six-month extension deadline for pass-through entities.
Q3 2027 estimated tax payment
Self-employed & freelancersCovers June to August 2027 income.
Extended Form 1040 return
IndividualsThe final deadline if you filed Form 4868. An extension gives you more time to file, never more time to pay.
Extended FBAR deadline
Anyone with foreign accountsThe automatic FBAR extension runs to this date.
Estimated tax payment dates
If you are self-employed or have income with nothing withheld, you pay across the year rather than at filing. The four instalments are not calendar quarters and are not evenly spaced — the second covers only two months, and the fourth falls in the following January.
- Q1
For income earned January 1 – March 31, 2026
- Q2
For income earned April 1 – May 31, 2026
- Q3
For income earned June 1 – August 31, 2026
- Q4
For income earned September 1 – December 31, 2026
Work out what each payment should be with our quarterly estimated tax calculator, which also checks whether you meet a safe harbour.
Form 4868: how to file a tax extension
Filing Form 4868 by April 15 gives you six more months, to October 15, 2027. It is automatic — you do not need a reason, you do not have to explain anything, and the IRS does not notify you of approval. Assume it was granted unless you hear otherwise.
There are three ways to file it, and the second is the one most people do not know about:
Submit Form 4868 electronically, through tax software or a preparer.
Make an electronic payment of your estimated balance and mark it as an extension payment. That counts as the extension request on its own — there is no separate form to send.
Post a paper Form 4868, which has to be postmarked by the deadline.
Rather not file it yourself? We will file a free Form 4868 extension for you, with an estimate of what to pay alongside it.
The part that catches people out is that an extension does not move the payment deadline. Tax owed is still due on April 15, and interest plus the failure-to-pay penalty start accruing the next day on anything outstanding. If you extend, estimate what you owe and pay it with the extension request.
Which raises the obvious question: is it worth extending if you cannot pay? It is, and the penalty rates below are why. Failing to file is charged at ten times the monthly rate of failing to pay, so an extension removes the larger of the two penalties even when it can do nothing about the smaller one. Not filing at all is the worst of the available outcomes.
Two things the federal extension does not cover:
- Your state return is separate — some states accept the federal extension automatically, others want their own form, and a few work to a different date entirely, so it has to be checked state by state.
- While an extension moves your filing date, it does not move the deadline for a traditional or Roth IRA contribution for the year, which stays at the original April date. Employer contributions to a SEP-IRA or a solo 401(k) are the exception and can use the extended date.
US citizens and residents living abroad get an automatic two-month extension to June 15 with no form at all, and can extend to October 15 on top of that. The IRS page on Form 4868 (opens in a new tab) carries the current form and instructions.
What it costs to miss a deadline
Failure to file
5% of unpaid tax per month, capped at 25%
Charged when the return is late. If it is more than 60 days late, a minimum penalty applies — the lesser of $525 or 100% of the tax owed.
Failure to pay
0.5% of unpaid tax per month, capped at 25%
Charged on tax not paid by the April deadline, whether or not you extended. Ten times cheaper per month than failing to file, which is why you should always file on time even if you cannot pay.
Estimated tax underpayment
Interest-based, charged per quarter missed
Applies when you did not pay enough during the year through withholding or estimated payments. Meeting a safe harbour avoids it entirely.
Interest on unpaid tax
Federal short-term rate plus 3%, compounded daily
Runs from the original due date until paid in full, and applies on top of any penalty. The rate is reset quarterly.
The practical takeaway: failing to file costs ten times more per month than failing to pay. Always file on time, even if you cannot pay the balance — then arrange a payment plan.
If you are owed a refund
There is no late-filing penalty when you are due a refund, because the penalties are calculated on tax owed. But there is a hard time limit: you have three years from the original due date to claim it, after which the money belongs to the Treasury.
That deadline passes unnoticed every year, particularly among students and people who worked in the US for part of a year and left. If you had tax withheld and never filed, the refund is very likely still claimable.
Reviewed by Teja K, CPA · last reviewed . General information, not tax advice for your situation. How we research and review this.
Frequently Asked Questions
When does tax season start in 2027?
The IRS has not announced the 2027 opening date yet — it confirms it each January. Expect late January: the 2026 season opened Monday January 26, 2026 and the 2025 season opened January 27, 2025. You can prepare and have your return ready before then, but the IRS will not accept or process it until opening day. Filing in the first week does not change your April 15, 2027 deadline, though it does put you earlier in the refund queue.
When are 2026 taxes due?
Federal individual returns for the 2026 tax year are due Thursday April 15, 2027. That is also the date any balance owing must be paid. If you file Form 4868 for an extension, the return deadline moves to October 15, 2027, but the payment deadline does not move.
What is the deadline if I file an extension?
October 15, 2027 for a 2026 individual return. An extension is automatic if you file Form 4868 by April 15 and gives you six more months to file. It is widely misunderstood: it does not extend the time to pay, so interest and the failure-to-pay penalty start accruing from April 15 on anything unpaid.
When are quarterly estimated taxes due?
For 2026 income the four payments fall on April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. They are not evenly spaced — the second period covers only April and May, and the fourth lands in the following January.
What happens if I miss the tax deadline?
If you owe tax, the failure-to-file penalty is 5% of the unpaid amount per month up to 25%, and the failure-to-pay penalty is 0.5% per month up to 25%, with interest on top. Because failing to file costs ten times more per month than failing to pay, you should file on time even when you cannot pay and arrange a payment plan instead. If you are due a refund there is no late-filing penalty, but you have three years to claim it.
When do partnerships and S-corporations file?
Calendar-year partnerships (Form 1065) and S-corporations (Form 1120-S) file by March 15, 2027, a month ahead of individual returns, because their Schedule K-1s feed into the owners’ personal returns. Their extended deadline is September 15, 2027.
When is the FBAR deadline?
April 15, 2027, with an automatic extension to October 15, 2027 that requires no request. FBAR (FinCEN Form 114) is required if your foreign financial accounts together exceeded $10,000 at any point during the year, even for a single day, and even if none of the accounts produced income.
I live outside the US — do I get more time?
Yes. US citizens and residents living abroad receive an automatic two-month extension to June 15, 2027, with no form required. You can extend further to October 15 with Form 4868. Interest still runs on tax unpaid after April 15, and your worldwide income is reportable regardless of where you live.
Can I still contribute to an IRA for 2026?
Until April 15, 2027. IRA and HSA contributions for the 2026 tax year can be made right up to the filing deadline, which makes them one of the few ways to reduce a prior-year tax bill after the year has ended. Filing an extension does not extend this date.
Do not leave it to April
Filing early means a faster refund and time to fix anything unexpected. Federal returns from $19.99.