Every deadline your US practice is accountable for in 2026–27

“File Form 941 if you paid wages subject to employment taxes with the IRS for each quarter by the last day of the month that follows the end of the quarter. If you timely deposited all taxes when due, then you have 10 additional calendar days to file the return. [Section heading on same page] Forms filed quarterly with due dates of April 30, July 31, Oct. 31 and Jan. 31 (for the fourth quarter of the previous calendar year) [Weekend rule on same page] If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day.”

“Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. This form is due the last day of the first calendar month after the calendar year ends. Use it to report the FUTA tax on wages you paid. [Weekend rule on same page] Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday.”

“[Section heading on same page] Forms filed annually with a due date of Jan. 31 [Under that heading] File Forms W-2 with Form W-3 with the SSA to report wages paid and employment taxes withheld from these wages during the previous tax year. [Weekend rule on same page] If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day.”

“Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you file electronically. If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day. Leap years do not impact the due date. [Recipient copy on same page] You can furnish each recipient with a single payee statement reporting all Form 1099-NEC payment types. You are required to furnish the payee statements and file with the IRS by January 31.”

“These returns are generally due by the last day of February, or by March 31 if filed electronically. In addition, persons required to file information returns with the IRS must provide statements to the other party involved in the transaction, such as income recipients. These recipient statements are generally due by January 31. [Weekend rule on same page] If the due date for filing a return falls on a Saturday, Sunday, or legal holiday, then you may file the return on the next business day. [E-filing threshold on same page] Employers who file 10 or more information returns, Form 1099 series, Form 1042-S, and Form W-2, are required to file them electronically.”

“Under the semiweekly deposit schedule, deposit employment taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Deposit taxes for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. [Weekend rule on same page] If the due date for making your deposit falls on a Saturday, Sunday, or legal holiday, then you may make your deposit on the next business day. [Electronic deposit requirement on same page] Federal tax deposits must be made by electronic funds transfers (EFT).”

“If you accumulate $100,000 or more in taxes on any day during a monthly or semiweekly deposit period, then you must deposit the tax by the next business day.”

“Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year. A new corporation filing a short-period return must generally file by the 15th day of the 4th month after the short period ends. A corporation that has dissolved must generally file by the 15th day of the 4th month after the date it dissolved. [June 30 fiscal year exception on same page] However, a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. [Weekend rule on same page] If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day.”

“Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065. For calendar-year partnerships, the due date is March 15. [Weekend rule on same page] If the due date falls on a Saturday, Sunday, or legal holiday in the District of Columbia or the state in which you file your return, a return filed by the next day that isn’t a Saturday, Sunday, or legal holiday will be treated as timely. Calendar-year partnerships may therefore timely file their returns for the 2025 partnership year by March 16, 2026.”

“Generally, Form 7004 must be filed on or before the due date of the applicable tax return. The due date of the return can be found in the instructions for the applicable return. [Extension period on same page] The automatic extension period for time to file is generally 6 months. Exceptions apply for certain filers of Form 1041 and for C corporations with tax years ending June 30. [Same page] An estate (other than a bankruptcy estate) and a trust filing Form 1041 are eligible for an automatic 5½-month extension of time to file. [Same page] C corporations with tax years ending June 30 and beginning before January 1, 2026, are eligible for an automatic 7-month extension of time to file (6-month extension if filing Form 1120-POL). For tax years beginning in 2026, the automatic extension period is 6 months.”

“For this purpose, the 2-month period begins on the day of the month the tax year begins and ends with the close of the day before the numerically corresponding day of the second calendar month following that month. If there is no corresponding day, use the close of the last day of the calendar month. [Worked example on same page] A calendar year small business corporation has been filing Form 1120 as a C corporation but wishes to make an S election for its next tax year beginning January 1. The 2-month period ends February 28 (29 in leap years) and 15 days after that is March 15. To be an S corporation beginning with its next tax year, the corporation must file Form 2553 during the period that begins the first day (January 1) of its last year as a C corporation and ends March 15th of the year it wishes to be an S corporation.”

“If you can't file by the due date of your return, you can request an automatic 6-month extension of time to file. Please be aware that: An extension of time to file is not an extension of time to pay. You must file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return by the original due date of your return. You should pay any owed taxes by your original due date to avoid possible penalties.”

“The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. The only exception is the date for filing forms in the Form 5500 series, for example, Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. [Weekend rule on same page] Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday.”