A&W Tax Services

2027 Tax Deadlines for Individuals and Small Businesses

These are the main federal and Texas deadlines for filing 2026 returns in 2027. When a date falls on a weekend or holiday it moves to the next business day, and the IRS sometimes extends deadlines after disasters — so always confirm with us or the IRS.

By the Enrolled Agents and CPAs at A&W Tax Services · Updated

January–February

  • January 15, 2027 — fourth-quarter 2026 estimated tax payment
  • February 1, 2027 — W-2s due to employees and the Social Security Administration (January 31 falls on a Sunday)
  • February 1, 2027 — 1099-NEC due to contractors and the IRS
  • February 1, 2027 — Form 941 for the fourth quarter of 2026 and Form 940 annual unemployment tax return
  • March 1, 2027 — 1099-MISC filed with the IRS on paper (March 31 if you e-file)

March 15, 2027

  • S corporation returns (Form 1120-S) and partnership returns (Form 1065), or file an extension
  • Schedule K-1s due to owners and partners

April 15, 2027

  • Individual returns (Form 1040), or file an extension to October 15
  • C corporation returns (Form 1120) for calendar-year companies
  • First-quarter 2027 estimated tax payment
  • Last day to make 2026 IRA and HSA contributions
  • FBAR (FinCEN 114) if your foreign accounts totaled more than $10,000 at any time in 2026 — automatically extended to October 15

An extension gives you more time to file, not more time to pay. Estimate and pay what you owe by April 15 to avoid penalties and interest.

Texas franchise tax

  • May 17, 2027 — annual franchise tax report (May 15 falls on a Saturday). Most small businesses owe no franchise tax, but they still must file an information report.
  • November 15, 2027 — extended franchise tax report, for most businesses that requested an extension

Later in the year

  • April 30, 2027 — Form 941 for the first quarter
  • June 15, 2027 — second-quarter estimated payment
  • August 2, 2027 — Form 941 for the second quarter (July 31 falls on a Saturday)
  • September 15, 2027 — third-quarter estimated payment; extended S corp and partnership returns
  • October 15, 2027 — extended individual and calendar-year C corporation returns, and FBARs
  • November 1, 2027 — Form 941 for the third quarter (October 31 falls on a Sunday)