US Tax Deadlines for 2027

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.

January 15, 2027 — Q4 estimated tax payment (Form 1040-ES)

The final estimated payment for 2026 income. Skipping it can trigger an underpayment penalty even if you pay in full at filing.

February 1, 2027 — Furnish W-2 and 1099-NEC to recipients

The 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.

March 15, 2027 — Form 1065 and Form 1120-S returns

Due 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.

April 15, 2027 — Form 1040 individual return and any balance owing

The main deadline for 2026 returns. Payment is due on this date even if you file an extension.

April 15, 2027 — Form 1120 corporate return

Calendar-year C-corporations file by the 15th day of the fourth month after year end.

April 15, 2027 — Q1 2027 estimated tax payment

The first payment for 2027 income falls on the same day as the 2026 return, so two amounts are often due together.

April 15, 2027 — Last day for 2026 IRA and HSA contributions

Contributions for the 2026 tax year can be made right up to the filing deadline, and are not extended by a filing extension.

April 15, 2027 — FBAR (FinCEN Form 114)

Required 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.

June 15, 2027 — Form 1040 with the automatic two-month extension

Citizens and residents living outside the US get an automatic two-month extension to file. Interest still accrues on tax unpaid after April 15.

June 15, 2027 — Q2 2027 estimated tax payment

Covers April and May 2027 income — a two-month period, not three.

September 15, 2027 — Extended Form 1065 and 1120-S returns

The six-month extension deadline for pass-through entities.

September 15, 2027 — Q3 2027 estimated tax payment

Covers June to August 2027 income.

October 15, 2027 — Extended Form 1040 return

The final deadline if you filed Form 4868. An extension gives you more time to file, never more time to pay.

October 15, 2027 — Extended FBAR deadline

The 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.

Work out what each payment should be with our quarterly estimated tax calculator, which also checks whether you meet a safe harbour.

Extensions: more time to file, not to pay

Filing Form 4868 by April 15 gives you six more months, to October 15, 2027. It is automatic — you do not need a reason and the IRS does not notify you of approval.

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.

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.

What it costs to miss a deadline

Failure to file

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

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

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

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.

Reviewed by Teja K, CPA · last reviewed 2026-08-26. General information, not tax advice for your situation.

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.