# US business filing calendar

Canonical: https://finbryn.com/us/forms/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 2026-10-22.

## November 2026

- **2026-11-02**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i940) [Form page](https://finbryn.com/us/forms/form-940)
- **2026-11-02**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i941) [Form page](https://finbryn.com/us/forms/form-941)
- **2026-11-16**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i8868)

## December 2026

- **2026-12-15**: C corporation estimated tax payment (fourth installment). US C corporations (calendar-year filers). Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)

## January 2027

- **2027-01-15**: Individual estimated tax payment, Form 1040-ES (fourth installment). US individuals, sole proprietors and business owners who pay estimated tax. Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)

## February 2027

- **2027-02-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i1099mec)
- **2027-02-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i940) [Form page](https://finbryn.com/us/forms/form-940)
- **2027-02-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i940) [Form page](https://finbryn.com/us/forms/form-940)
- **2027-02-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i941) [Form page](https://finbryn.com/us/forms/form-941)
- **2027-02-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/iw2w3) [Form page](https://finbryn.com/us/forms/form-w-2)

## March 2027

- **2027-03-01**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i1099mec) [Form page](https://finbryn.com/us/forms/form-1096)
- **2027-03-01**: 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 2026-10-19 [Source](https://corp.delaware.gov/paytaxes/)
- **2027-03-15**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i1042s)
- **2027-03-15**: Form 1065, partnership return. 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, 2027-09-15 Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i1065) [Form page](https://finbryn.com/us/forms/form-1065)
- **2027-03-15**: 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, 2027-09-15 Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i1120s) [Form page](https://finbryn.com/us/forms/form-1120-s)
- **2027-03-15**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i2553) [Form page](https://finbryn.com/us/forms/form-2553)
- **2027-03-31**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i1099mec)

## April 2027

- **2027-04-15**: Form 1040, individual return (Schedule C for sole proprietors). US individuals, including sole proprietors and single-member LLC owners. Extended: Form 4868, 2027-10-15 Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-04-15**: Individual estimated tax payment, Form 1040-ES (first installment). US individuals, sole proprietors and business owners who pay estimated tax. Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-04-15**: Form 1120, C corporation income tax return. US C corporations (calendar-year filers). Extended: Form 7004, 2027-10-15 Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i1120) [Form page](https://finbryn.com/us/forms/form-1120)
- **2027-04-15**: C corporation estimated tax payment (first installment). US C corporations (calendar-year filers). Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-04-15**: 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, 2027-10-15 Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i5472)
- **2027-04-30**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i940) [Form page](https://finbryn.com/us/forms/form-940)
- **2027-04-30**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i941) [Form page](https://finbryn.com/us/forms/form-941)

## May 2027

- **2027-05-17**: 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, 2027-11-15 Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i990)

## June 2027

- **2027-06-01**: 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 2026-10-19 [Source](https://corp.delaware.gov/alt-entitytaxinstructions/)
- **2027-06-15**: Individual estimated tax payment, Form 1040-ES (second installment). US individuals, sole proprietors and business owners who pay estimated tax. Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-06-15**: C corporation estimated tax payment (second installment). US C corporations (calendar-year filers). Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)

## August 2027

- **2027-08-02**: 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, 2027-10-15 Verified 2026-10-19 [Source](https://www.irs.gov/retirement-plans/form-5500-corner)
- **2027-08-02**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i940) [Form page](https://finbryn.com/us/forms/form-940)
- **2027-08-02**: 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 2026-10-19 [Source](https://www.irs.gov/instructions/i941) [Form page](https://finbryn.com/us/forms/form-941)

## September 2027

- **2027-09-15**: Individual estimated tax payment, Form 1040-ES (third installment). US individuals, sole proprietors and business owners who pay estimated tax. Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-09-15**: C corporation estimated tax payment (third installment). US C corporations (calendar-year filers). Verified 2026-10-19 [Source](https://www.irs.gov/publications/p509)
- **2027-09-15**: Extended due date, Forms 1120-S and 1065 (Form 7004 filed). US S corporations and partnerships that filed Form 7004 by March 15. Verified 2026-10-19 [Source](https://www.irs.gov/instructions/i7004) [Form page](https://finbryn.com/us/forms/form-7004)

## October 2027

- **2027-10-15**: 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 2026-10-19 [Source](https://www.irs.gov/publications/p509) [Form page](https://finbryn.com/us/forms/form-7004)
- **2027-10-15**: Extended due date, Form 5500 (Form 5558 filed). Plan administrators that filed Form 5558 by July 31. Verified 2026-10-19 [Source](https://www.irs.gov/retirement-plans/form-5500-corner)

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.

[All US business forms](https://finbryn.com/us/forms)

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