It’s that time of year again when tax filing deadlines bear down on small businesses across the country. Don’t get caught off guard this year. Read on to learn all about the deadlines for taxes.
Business tax deadlines
Tax Day (aka the day individual income tax returns are due) is generally on April 15 every year. But Tax Day is moved to the next available business day if it falls on a weekend or a holiday. In 2027, April 15 falls on a Thursday.
Tax Day 2027 is on Thursday, April 15.
Your business structure determines which forms you file and when so use the date below for your 2026 tax returns.
Business structures can include:
Filing forms and due dates for business owners in 2027
| Form | Who files | Due in 2027 |
|---|---|---|
| Form 1040 + Schedule C | Sole proprietors, single-member LLCs | Thu, April 15, 2027 |
| Schedule SE | Self-employed with $400+ net earnings | Thu, April 15, 2027 (with Form 1040) |
| Form 1040-ES, Q1 | Individuals paying estimated tax, Q1 | Thu, April 15, 2027 |
| Form 1040-ES, Q2 | Individuals paying estimated tax, Q2 | Tue, June 15, 2027 |
| Form 1040-ES, Q3 | Individuals paying estimated tax, Q3 | Wed, September 15, 2027 |
| Form 1040-ES, Q4 | Individuals paying estimated tax, Q4 | Tue, January 18, 2028 |
| Form 1065 + Schedule K-1 | Partnerships, multi-member LLCs | Mon, March 15, 2027 |
| Form 1120-S + Schedule K-1 | S corporations | Mon, March 15, 2027 |
| Form 1120 | C corporations (calendar year) | Thu, April 15, 2027 |
| Form W-2 (to employees and SSA) | Employers | Mon, February 1, 2027 |
| Form 1099-NEC (to recipients and IRS) | Businesses paying contractors $2,000+ | Mon, February 1, 2027 |
| Form 1099-MISC, to recipients | Businesses | Mon, February 1, 2027 |
| Form 1099-MISC, paper filing | Businesses filing fewer than 10 returns | Mon, March 1, 2027 |
| Form 1099-MISC, e-filing | Businesses filing 10+ returns (required) | Wed, March 31, 2027 |
| Form 1096 | Paper filers, one per form type | Feb 1 (with 1099-NEC), Mar 1 (most others), Jun 1, 2027 (Form 5498) |
| Form 7004 extension, 1065 and 1120-S | Partnerships, S corps | Mon, March 15, 2027 (extended return due Wed, Sep 15, 2027) |
| Form 4868 / 7004 extension, 1040 and 1120 | Individuals, C corps | Thu, April 15, 2027 (extended return due Fri, Oct 15, 2027) |
| Form W-9 | Payees | No deadline; kept on file, not sent to the IRS |
Sole proprietorship
Sole proprietors aren’t legally separate from their businesses, so they report their business income and expenses on their personal tax returns.
For the 2026 tax year, file Form 1040 with Schedule C by April 15, 2027. If your net earnings from self-employment were $400 or more, you must also file Schedule SE to calculate your self-employment tax. This requirement applies whether or not you have employees.
You may also need to make quarterly estimated tax payments. Use Form 1040-ES to calculate your payments for the 2027 tax year. The four payment deadlines are April 15, 2027; June 15, 2027; September 15, 2027; and January 18, 2028. If a deadline falls on a weekend or federal holiday, it moves to the next business day.
For more information, see the IRS instructions for estimated taxes.
File your 2026 federal income tax return (Form 1040) with Schedule C by April 15, 2027. If your net self-employment earnings were $400 or more, also file Schedule SE to calculate your self-employment tax.
Check in with the IRS if you need more information about estimated taxes.
To help make it easier to remember the forms and deadlines for sole proprietors, take a look at our handy chart.
| Does the Sole Proprietor Have Employees? | What Form Should Be Used? | When Is the Form Due? |
|---|---|---|
| Yes | Form 1040 Schedule C* | April 15 |
| No | Form 1040 Schedule C* Schedule SE | April 15 |
| No | Form 1040-ES | File Form 1040-ES and pay all of your estimated tax by April 15, or pay in four equal amounts on these dates: April 15 June 15 Sept 15 January 15 |
*If your business had no income or expenses for the past year, you don’t have to file a Schedule C for the year.
Partnership
A partnership is a business owned by two or more people, called partners. Each partner shares in the business’s profits and losses.
Like sole proprietorships, partnerships are pass-through entities for federal income tax purposes. This means the partnership generally doesn’t pay federal income tax on its profits. Instead, each partner reports their share of the business’s income or losses on their personal tax return.
For the 2026 tax year, partnerships that use a calendar year must file Form 1065, U.S. Return of Partnership Income, by March 15, 2027. This form reports the partnership’s income, deductions, profits, and losses to the IRS.
Partnerships must also provide each partner with a Schedule K-1, Partner’s Share of Income, Deductions, Credits, etc., by March 15, 2027. Schedule K-1 shows each partner’s share of the business’s income, deductions, and credits.
If you’re a partner, use the information from Schedule K-1 to report your share of the partnership’s income or losses on your personal tax return (Form 1040). Your 2026 federal income tax return is due April 15, 2027.
Check out this chart to see the different forms and deadlines for partnerships.
| Is the Filer the Partnership or the Partner? | What Form Should Be Used? | When Is the Form Due? |
|---|---|---|
| Partnership | Form 1065 Schedule K-1 | March 15 |
| Partner | Form 140 Schedule K-1* | Partners should receive their Schedule K-1 by March 15 or the 15th day of the third month after the company’s tax year ends. Partners should use their Schedule K-1 to complete Form 1040. Submit Form 1040 to the IRS by April 15. |
*Partners, don’t file your Schedule K-1 with Form 1040 unless you are required to. See IRS publication Partner’s Instructions for Schedule K-1 for more information.
Limited liability company
Limited liability company
A limited liability company (LLC) is a business structure that generally protects its owners, called members, from personal liability for business debts. However, LLCs are typically taxed like sole proprietorships or partnerships unless they elect to be taxed as a corporation.
There are two main types of LLCs: single-member and multi-member. Each has different federal tax filing requirements and deadlines.
Single-member LLCs have one owner and are generally taxed like sole proprietorships. If you own a single-member LLC, report your business income and expenses on Schedule C and attach it to your Form 1040.
For the 2026 tax year, your return is due April 15, 2027. If your net earnings from self-employment are $400 or more, you must also file Schedule SE with your Form 1040 to calculate your self-employment tax. You may also need to make estimated tax payments if you expect to owe $1,000 or more in federal taxes after subtracting withholding and refundable credits. Use Form 1040-ES to calculate and pay your estimated taxes throughout the year.
Multi-member LLCs have two or more owners and are generally taxed like partnerships. The LLC must report its income, deductions, profits, and losses to the IRS using Form 1065.
For the 2026 tax year, calendar-year LLCs must file Form 1065 by March 15, 2027.The LLC must also provide each member with a Schedule K-1 showing their share of the business’s income, deductions, and credits. Members use this information to report their share of the LLC’s income or losses on their personal tax returns, generally due April 15, 2027.
Members generally pay self-employment tax on their share of the LLC’s business earnings. If required, use Schedule SE with your personal Form 1040 to calculate this tax. You may also need to make quarterly estimated tax payments using Form 1040-ES.
Estimated tax deadlines: For the 2027 tax year, estimated payments are generally due April 15, 2027; June 15, 2027; September 15, 2027; and January 18, 2028. If a deadline falls on a weekend or federal holiday, it moves to the next business day.
Note: These filing requirements apply to LLCs using their default federal tax classification. LLCs that elect to be taxed as an S corporation or C corporation have different filing requirements.
Here is a chart explaining the forms and deadlines for limited liability companies.
| Type of LLC | What Form Should Be Used? | When Is the Form Due? |
|---|---|---|
| Single-member | Form 1040, Schedule C, and Schedule SE (if required) | April 15 |
| Multi-member | Form 1065 and Schedule K-1 (prepared by the LLC) | March 15 |
| Multi-member | Form 1040 and Schedule SE (if required, filed by individual members) | April 15 |
| Both | Form 1040-ES (estimate taxes, if required) | File Form 1040-ES and pay all of your estimated tax by April 15 or pay in four equal amounts on these dates: April 15 June 15 Sept 15 January 15 |
Members must generally report their share of the LLC’s income on their personal tax returns, even if the profits stay in the business. Depending on the member’s circumstances, that income may also be subject to self-employment tax.
Corporation
A corporation is a business structure that generally protects its owners, called shareholders, from personal liability for business debts. How a corporation is taxed depends on whether it’s classified as an S corporation or a C corporation.
Each type has different tax requirements and filing deadlines:
S corporations generally don’t pay federal income tax at the business level. Instead, profits and losses pass through to shareholders, who report their share on their personal tax returns.
The corporation must file Form 1120-S, U.S. Income Tax Return for an S Corporation, and provide each shareholder with Schedule K-1 showing their share of the business’s income, deductions, and credits. Shareholders use this information to complete their personal tax returns (Form 1040).
C corporations pay federal income tax on their profits at the business level. The corporation must file Form 1120 to report its income, deductions, and taxes. Shareholders also report taxable income they receive from the corporation, such as dividends or wages, on their personal tax returns (Form 1040).
This means profits distributed as dividends may be taxed twice: once at the corporate level and again at the shareholder level.
For the filing your 2026 taxes, calendar-year corporations have the following filing deadlines:
| Type of Corporation | What Form Should Be Used? | When Is the Form Due? |
|---|---|---|
| S corporation | Form 1120-S and Schedule K-1 (prepared by the corporation) | March 15, 2027 |
| S corporation shareholders | Form 1040 | April 15, 2027 |
| C corporation | Form 1120 | April 15, 2027 |
| C corporation shareholders | Form 1040 (if required) | April 15, 2027 |
Note: These dates apply to calendar-year taxpayers without filing extensions. Corporations using a fiscal year generally have different deadlines. S corporations typically file by the 15th day of the third month after their tax year ends, while C corporations generally file by the 15th day of the fourth month. Special rules apply to C corporations with a June 30 fiscal year-end.
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This article has been updated from its original publication date of February 8, 2023.
This is not intended as legal advice; for more information, please click here.
