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Tax Deadlines & Due Dates for the 2027 filing season.

Key federal and California dates for 2026 returns, 2027 estimated payments, and payroll filings. Every date is already adjusted for weekends and holidays.

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How to read this calendar

These dates are for calendar-year taxpayers filing 2026 returns in 2027 and paying 2027 estimated tax. When a due date lands on a Saturday, Sunday, or legal holiday, it moves to the next business day. The dates below already include that shift.

An extension gives you more time to file, not more time to pay. Tax owed is generally due by the original deadline, whether or not you extend.

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Show the dates that apply to

Showing all 18 dates
january_to_march

January to March 2027

  1. Final 2026 estimated payment, individuals

    Fourth federal (Form 1040-ES) and California (Form 540-ES) payment for tax year 2026. California's share is 30 percent of the year's required amount. You may skip the federal payment if you file your 2026 return by February 1, 2027 and pay the full balance with it.

    For: Individuals · Sole proprietors and single-member LLCs
  2. Forms W-2 and 1099-NEC

    Employers furnish 2026 Forms W-2 to employees and file them with the Social Security Administration. Businesses furnish Form 1099-NEC to contractors and file it with the IRS. January 31 falls on a Sunday this year.

    For: Employers · Businesses that pay contractors
  3. Partnership and S corporation returns

    Federal Form 1065 and Form 1120-S, plus California Form 565, Form 100S, and Form 568 for LLCs taxed as partnerships. California S corporation tax and the balance of the LLC fee are due by this date, even if you extend the return.

    For: Partnerships and multi-member LLCs · S corporations
april

April 2027

  1. Individual returns

    Federal Form 1040 and California Form 540 for 2026, with any balance due. Federal Form 4868 extends the filing date to October 15, and California grants the same extension automatically. Neither extends the time to pay.

    For: Individuals · Sole proprietors and single-member LLCs
  2. C corporation returns

    Federal Form 1120 and California Form 100 for calendar-year 2026, with any balance due. The federal extension runs to October 15. California's automatic extension runs to November 15.

    For: C corporations
  3. First 2027 estimated payments

    Individuals make the first federal installment and pay 30 percent of the California amount. Corporations make the first federal and California installments. California corporations generally pay at least the $800 minimum franchise tax by this installment.

    For: Individuals · Sole proprietors and single-member LLCs · S corporations · C corporations
  4. California LLC annual tax

    The $800 annual tax for tax year 2027, paid with Form 3522. A single-member LLC owned by an individual also files its 2026 Form 568 by this date.

    For: Sole proprietors and single-member LLCs · Partnerships and multi-member LLCs
june_to_january

June 2027 to January 2028

  1. Second 2027 estimated payments

    Second federal installment for individuals and corporations. California individuals and corporations pay 40 percent of the year's amount, the largest share of the four.

    For: Individuals · Sole proprietors and single-member LLCs · S corporations · C corporations
  2. LLC fee estimate and PTE elective tax

    California LLCs with total California income of $250,000 or more estimate and pay the 2027 LLC fee with Form 3536. Partnerships and S corporations electing California's pass-through entity elective tax for 2027 make the first payment: the greater of $1,000 or 50 percent of the prior year's elective tax.

    For: Sole proprietors and single-member LLCs · Partnerships and multi-member LLCs · S corporations
  3. Third estimate and extended pass-through returns

    Third federal estimated payment for individuals and corporations. California schedules no third payment for individuals or corporations. Extended federal Forms 1065 and 1120-S and extended California Form 100S are due.

    For: Individuals · Sole proprietors and single-member LLCs · Partnerships and multi-member LLCs · S corporations · C corporations
  4. Extended individual and C corporation returns

    Extended 2026 Form 1040, California Form 540, and federal Form 1120. Extended California Form 565 and Form 568 are also due.

    For: Individuals · Sole proprietors and single-member LLCs · Partnerships and multi-member LLCs · C corporations
  5. Extended California corporation returns

    Extended California Form 100 for calendar-year 2026.

    For: C corporations
  6. Final 2027 estimate, corporations

    Fourth federal and California estimated payment for calendar-year corporations. California's share is 30 percent.

    For: S corporations · C corporations
  7. Final 2027 estimate, individuals

    Fourth federal and California estimated payment for tax year 2027. January 15 falls on a Saturday and January 17 is Martin Luther King Jr. Day, so the date moves to Tuesday. California's share is 30 percent.

    For: Individuals · Sole proprietors and single-member LLCs
quarterly_payroll

Quarterly payroll filings

These are return filing dates. Payroll tax deposits follow your own federal and California deposit schedules, which are often monthly or semiweekly.

  1. Fourth quarter 2026 and annual returns

    Federal Form 941 for October through December, the annual Form 940 for federal unemployment tax, and California Forms DE 9 and DE 9C.

    For: Employers
  2. First quarter 2027

    Form 941 and California Forms DE 9 and DE 9C for January through March.

    For: Employers
  3. Second quarter 2027

    Form 941 and California Forms DE 9 and DE 9C for April through June. July 31 falls on a Saturday.

    For: Employers
  4. Third quarter 2027

    Form 941 and California Forms DE 9 and DE 9C for July through September. October 31 falls on a Sunday.

    For: Employers
exceptions

When your dates are different

Disaster relief can postpone deadlines. When the IRS or the Franchise Tax Board grants relief after a declared disaster, filing and payment deadlines for taxpayers in the affected area may move later, sometimes by several months. Relief is announced area by area, and federal and California relief do not always match, so check the official notices for your county.

Fiscal-year filers follow different dates. The rules count from the end of your tax year rather than December 31. For example, partnership and S corporation returns are generally due on the 15th day of the 3rd month after the year ends. If your business uses a fiscal year, we can help you map your own calendar.

common_questions

Common deadline questions

Does an extension give me more time to pay?

No. An extension moves the filing deadline only. Federal and California tax owed is generally due by the original deadline, and interest and penalties may apply to amounts paid late.

What happens when a deadline falls on a weekend or holiday?

It moves to the next business day. The IRS, the Franchise Tax Board, and the EDD all follow this rule, and every date on this page already includes the adjustment.

Why is there no California estimated payment in September?

California weights its schedule differently: 30 percent in April, 40 percent in June, nothing in September, and 30 percent at the final installment. The federal schedule spreads payments evenly across all four dates.

Does a new California LLC owe the $800 tax in its first year?

For 2026 and 2027, generally yes. A temporary first-year exemption covered only tax years 2021 through 2023. New corporations are treated differently: a corporation that incorporates or qualifies through the California Secretary of State is generally not subject to the $800 minimum franchise tax for its first taxable year.

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Check the official calendars

Agencies can change or postpone dates. These are the sources we checked.

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Want a calendar built for you?

Tell us which returns, entities, and payroll filings you have, and we will help you sort out the dates that apply to you.

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