Compliance Calendar: Federal Tax Deadlines for Small Businesses
This calendar lists recurring federal tax deadlines that commonly affect small businesses and their owners. Dates are based on standard federal schedules. When a due date falls on a weekend or federal holiday, it moves to the next business day. Your deadlines depend on your entity type, tax year and state, so confirm each date on irs.gov or with your tax professional.
| Due date | What is due | Who it usually applies to |
|---|---|---|
| Sep 15, 2026 (passed) | Q3 2026 estimated tax payment; extended partnership and S corporation returns for calendar-year 2025 | Individuals with estimated tax; partnerships and S corporations on extension |
| Oct 15, 2026 | Extended individual return (Form 1040) for tax year 2025; extended C corporation return | Taxpayers who filed an extension request by the April deadline |
| Jan 15, 2027 | Q4 2026 estimated tax payment | Individuals and some business owners with estimated tax |
| Jan 31, 2027 | Forms W-2 and W-3 to employees and the Social Security Administration; Forms 1099-NEC and 1099-MISC to recipients and the IRS (tax year 2026) | Employers and businesses paying workers or contractors |
| Mar 15, 2027 | Partnership return (Form 1065) and S corporation return (Form 1120-S) for calendar-year 2026 | Partnerships and S corporations |
| Apr 15, 2027 | Individual return (Form 1040) and C corporation return (Form 1120) for tax year 2026; Q1 2027 estimated tax payment | Individuals, sole proprietors and C corporations |
| Jun 15, 2027 | Q2 2027 estimated tax payment | Individuals with estimated tax |
| Sep 15, 2027 | Q3 2027 estimated tax payment; extended partnership and S corporation returns for tax year 2026 | Individuals; partnerships and S corporations on extension |
Ongoing items to track
- Payroll deposits and returns: Deposit schedules and quarterly payroll returns follow the employer's deposit schedule. Confirm yours with the IRS.
- State and local taxes: Sales, payroll and income tax deadlines vary by state and locality and are not included here.
- Licensing and continuing education: Renewal dates depend on your profession and state.
- Changes in law: New legislation or IRS guidance can move deadlines. We update this calendar when a change is verified.
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This calendar is a general guide and does not replace official IRS guidance or advice from a qualified tax professional. Verify every date against the IRS calendar and your own filing status before relying on it.