US tax deadlines for 2026–2027
Key federal deadlines for the self-employed, businesses that pay contractors, S-corp elections and foreign-owned US LLCs, from October 15, 2026 to January 18, 2028. Add them all to your calendar in one click. Each date links to its official source.
| Date | Deadline | Links |
|---|---|---|
| Extended deadline: Form 5472 + pro forma 1120 (tax year 2025) Foreign-owned US LLCs that filed Form 7004. Only applies if an extension was filed by the original due date. |
Google Calendar · Source | |
| 4th 2026 estimated tax payment due Self-employed, freelancers, investors. Form 1040-ES installment for tax year 2026. |
Google Calendar · Source | |
| Form 1099-NEC due to recipients and the IRS Businesses that paid contractors in 2026. For 2026 payments of $2,000 or more. |
Google Calendar · Source | |
| Form 1099-MISC due to recipients Businesses that paid rent, prizes, medical payments, etc.. Recipient copies for most boxes. |
Google Calendar · Source | |
| Form 1099-MISC due to the IRS (paper) Businesses filing on paper. E-filing is required if you file 10 or more information returns in total. |
Google Calendar · Source | |
| Form 2553 deadline to elect S-corp status for 2027 LLCs and corporations electing S-corp status. For calendar-year 2027 elections: no more than 2 months and 15 days after the start of the tax year. Late-election relief may be available. |
Google Calendar · Source | |
| Form 1099-MISC due to the IRS (e-file) Businesses. Electronic filing deadline. |
Google Calendar · Source | |
| 1st 2027 estimated tax payment due Self-employed, freelancers, investors. Form 1040-ES installment for tax year 2027. Computed from the weekend/holiday rule; confirm against the official 2027 Form 1040-ES when published. |
Google Calendar · Source | |
| Form 5472 + pro forma 1120 due (tax year 2026) Foreign-owned US single-member LLCs. Or file Form 7004 by this date for a six-month extension. |
Google Calendar · Source | |
| 2nd 2027 estimated tax payment due Self-employed, freelancers, investors. Form 1040-ES installment for tax year 2027. Computed from the weekend/holiday rule; confirm against the official 2027 Form 1040-ES when published. |
Google Calendar · Source | |
| 3rd 2027 estimated tax payment due Self-employed, freelancers, investors. Form 1040-ES installment for tax year 2027. Computed from the weekend/holiday rule; confirm against the official 2027 Form 1040-ES when published. |
Google Calendar · Source | |
| Extended deadline: Form 5472 + pro forma 1120 (tax year 2026) Foreign-owned US LLCs that filed Form 7004. Only applies if an extension was filed. |
Google Calendar · Source | |
| 4th 2027 estimated tax payment due Self-employed, freelancers, investors. Form 1040-ES installment for tax year 2027. Computed from the weekend/holiday rule; confirm against the official 2027 Form 1040-ES when published. |
Google Calendar · Source |
If a deadline falls on a weekend or legal holiday, it moves to the next business day (IRC §7503). The dates above already reflect that. State deadlines differ and are not included.
Which free tool goes with each deadline?
- Estimated tax payments: Quarterly Estimated Tax Calculator
- 1099 filing: 1099 Filing Checker
- Form 5472: Form 5472 Checker
- S-corp election: S-Corp Savings Calculator
Disclaimer: This calendar provides general estimates for educational purposes and is not tax, legal or accounting advice. Results depend on facts not captured here. Consult a qualified professional before acting.