US ยท Key dates
US tax deadlines for small businesses
The fixed federal filing and payment dates that apply to most US owners, each linked to the map that explains it. Past dates drop off by themselves.
-
Quarterly estimated tax
January 15, 2027. The fourth 2026 installment. Not needed if you file your 2026 return by February 1, 2027 and pay in full.
Read the map: When are quarterly estimated tax payments due?
-
Form 1099-NEC
February 1, 2027. January 31, 2027 is a Sunday, so the due date is Monday, February 1, 2027. Furnish the payee statement by the same date.
There are no upcoming dates in this list. New dates are added as their maps go live.
Dates that depend on your own business or state are explained in their maps. This list is general information, not personal advice.