Filing calendar ยท 36
US business filing calendar
The federal and Delaware dates a US small business works to, with the weekend and legal-holiday rule applied, each linked to its source and dated.
The next 12 months, from October 22, 2026.
Next up
The next 30 days.
Form 940, FUTA tax deposit when the balance is over $500 (third quarter)
US employers that owe federal unemployment (FUTA) tax
October 31 falls on a Saturday, so it moves to the next business day.
Form 941, quarterly payroll tax return (Q3 2026)
US employers that withhold income tax or Social Security and Medicare tax
October 31 falls on a Saturday, so it moves to the next business day.
Extended due date, Form 990 (Form 8868 filed)
US tax-exempt organizations that filed Form 8868 by May 15
November 15 falls on a Sunday, so it moves to the next business day.
Show dates for
November 2026
Form 940, FUTA tax deposit when the balance is over $500 (third quarter)
US employers that owe federal unemployment (FUTA) tax
Deposit by the last day of the month after the quarter ends, once the running FUTA balance is over $500.
October 31 falls on a Saturday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 940
Form 941, quarterly payroll tax return (Q3 2026)
US employers that withhold income tax or Social Security and Medicare tax
If every deposit for the quarter was made in full and on time, you may file by the 10th day of the second month after the quarter ends.
October 31 falls on a Saturday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 941
Extended due date, Form 990 (Form 8868 filed)
US tax-exempt organizations that filed Form 8868 by May 15
November 15 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026Source
December 2026
C corporation estimated tax payment (fourth installment)
US C corporations (calendar-year filers)
Verified October 19, 2026Source
January 2027
Individual estimated tax payment, Form 1040-ES (fourth installment)
US individuals, sole proprietors and business owners who pay estimated tax
Verified October 19, 2026Source
February 2027
Form 1099-NEC, contractor payments, to recipients and the IRS
US businesses that paid a contractor at or above the reporting threshold for services in the prior year
Paper or electronic filing, same date. There is no automatic extension for Form 1099-NEC.
January 31 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026Source
Form 940, annual federal unemployment (FUTA) tax return
US employers that owe federal unemployment (FUTA) tax
You may file by February 10 if all FUTA tax was deposited when due.
January 31 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 940
Form 940, FUTA tax deposit when the balance is over $500 (fourth quarter)
US employers that owe federal unemployment (FUTA) tax
Deposit by the last day of the month after the quarter ends, once the running FUTA balance is over $500.
January 31 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 940
Form 941, quarterly payroll tax return (Q4 2026)
US employers that withhold income tax or Social Security and Medicare tax
If every deposit for the quarter was made in full and on time, you may file by the 10th day of the second month after the quarter ends.
January 31 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 941
Forms W-2 and W-3, wage statements to employees and the SSA
US employers that paid wages in the prior year
Paper or electronic filing, same date. Employee copies are due the same day.
January 31 falls on a Sunday, so it moves to the next business day.
Extension: Form 8809
Verified October 19, 2026SourceForm page: Form W-2
March 2027
Forms 1099-MISC and 1096, paper filing with the IRS
US businesses that file Form 1099-MISC on paper
Recipient copies of Form 1099-MISC are generally due January 31. Form 1096 goes with every paper batch.
February 28 falls on a Sunday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 1099-MISC
Delaware corporation annual report and franchise tax
Delaware corporations
Filed and paid online. Late filing carries a $200 penalty plus 1.5% interest a month. Delaware's page gives no weekend or holiday extension.
Verified October 19, 2026Source
Form 1042-S, payments to foreign persons, to recipients and the IRS
US businesses that paid US-source income to foreign persons in the prior year
Paper or electronic filing, same date. Electronic filing is on the IRS IRIS portal.
Verified October 19, 2026Source
US partnerships and multi-member LLCs taxed as partnerships (calendar-year filers)
Schedules K-1 go to partners by the same date.
Extended: Form 7004, September 15, 2027
Verified October 19, 2026SourceForm page: Form 1065
Form 1120-S, S corporation income tax return
US S corporations (calendar-year filers)
Schedules K-1 go to shareholders by the same date.
Extended: Form 7004, September 15, 2027
Verified October 19, 2026SourceForm page: Form 1120-S
Form 2553, S election to take effect January 1
US corporations and LLCs electing S corporation status for a calendar year
The election is timely if filed no more than 2 months and 15 days after the tax year begins, or at any time in the prior year. Relief exists for a late election.
Verified October 19, 2026SourceForm page: Form 2553
Form 1099-MISC, electronic filing with the IRS
US businesses that file Form 1099-MISC electronically
Electronic filing is required once a business files 10 or more information returns in a year.
Verified October 19, 2026Source
April 2027
Form 1040, individual return (Schedule C for sole proprietors)
US individuals, including sole proprietors and single-member LLC owners
Extended: Form 4868, October 15, 2027
Verified October 19, 2026Source
Individual estimated tax payment, Form 1040-ES (first installment)
US individuals, sole proprietors and business owners who pay estimated tax
Verified October 19, 2026Source
Form 1120, C corporation income tax return
US C corporations (calendar-year filers)
Extended: Form 7004, October 15, 2027
Verified October 19, 2026SourceForm page: Form 1120
C corporation estimated tax payment (first installment)
US C corporations (calendar-year filers)
Verified October 19, 2026Source
Form 5472 with the pro forma Form 1120, foreign-owned US LLC
US LLCs wholly owned by a foreign person, and 25% foreign-owned US corporations
Due with the Form 1120, extensions included. A foreign-owned LLC files Form 7004 by fax or mail, not online.
Extended: Form 7004, October 15, 2027
Verified October 19, 2026Source
Form 940, FUTA tax deposit when the balance is over $500 (first quarter)
US employers that owe federal unemployment (FUTA) tax
Deposit by the last day of the month after the quarter ends, once the running FUTA balance is over $500.
Verified October 19, 2026SourceForm page: Form 940
Form 941, quarterly payroll tax return (Q1 2027)
US employers that withhold income tax or Social Security and Medicare tax
If every deposit for the quarter was made in full and on time, you may file by the 10th day of the second month after the quarter ends.
Verified October 19, 2026SourceForm page: Form 941
May 2027
Form 990, exempt organization return
US tax-exempt organizations (calendar-year filers)
May 15 falls on a Saturday, so it moves to the next business day.
Extended: Form 8868, November 15, 2027
Verified October 19, 2026Source
June 2027
Delaware LLC, LP and GP annual tax
Delaware LLCs, limited partnerships and general partnerships
The annual tax is $400. A late payment carries a $200 penalty plus 1.5% interest a month. Delaware's page gives no weekend or holiday extension.
Verified October 19, 2026Source
Individual estimated tax payment, Form 1040-ES (second installment)
US individuals, sole proprietors and business owners who pay estimated tax
Verified October 19, 2026Source
C corporation estimated tax payment (second installment)
US C corporations (calendar-year filers)
Verified October 19, 2026Source
August 2027
Form 5500, annual return for a retirement or welfare plan
Administrators of US 401(k), pension and welfare plans (calendar-year plans)
Due the last day of the seventh month after the plan year ends. Electronic filing through EFAST2 only.
July 31 falls on a Saturday, so it moves to the next business day.
Extended: Form 5558, October 15, 2027
Verified October 19, 2026Source
Form 940, FUTA tax deposit when the balance is over $500 (second quarter)
US employers that owe federal unemployment (FUTA) tax
Deposit by the last day of the month after the quarter ends, once the running FUTA balance is over $500.
July 31 falls on a Saturday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 940
Form 941, quarterly payroll tax return (Q2 2027)
US employers that withhold income tax or Social Security and Medicare tax
If every deposit for the quarter was made in full and on time, you may file by the 10th day of the second month after the quarter ends.
July 31 falls on a Saturday, so it moves to the next business day.
Verified October 19, 2026SourceForm page: Form 941
September 2027
Individual estimated tax payment, Form 1040-ES (third installment)
US individuals, sole proprietors and business owners who pay estimated tax
Verified October 19, 2026Source
C corporation estimated tax payment (third installment)
US C corporations (calendar-year filers)
Verified October 19, 2026Source
Extended due date, Forms 1120-S and 1065 (Form 7004 filed)
US S corporations and partnerships that filed Form 7004 by March 15
Verified October 19, 2026SourceForm page: Form 7004
October 2027
Extended due date, Forms 1120, 5472 and 1040 (extension filed)
US C corporations, foreign-owned LLCs and individuals that filed an extension by April 15
Verified October 19, 2026SourceForm page: Form 7004
Extended due date, Form 5500 (Form 5558 filed)
Plan administrators that filed Form 5558 by July 31
Verified October 19, 2026Source
Dates are for calendar-year filers and use the federal weekend and District of Columbia legal-holiday rule. A fiscal-year entity, a state holiday or a disaster-relief notice can change a date. Check the source before you rely on it.
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