The small business tax calendar for 2027 starts with the final 2026 estimated tax payment on January 15, 2027. Other key dates include W-2s and 1099-NECs on February 1, S-corporation and partnership returns on March 15, sole proprietor, single-member LLC, and C-corporation returns on April 15, and estimated tax payments on April 15, June 15, and September 15. Florida businesses also need to track monthly sales tax on the 20th and the LLC annual report between January 1 and May 1. These dates apply to calendar-year filers for the 2026 tax year, and any deadline that falls on a weekend or federal holiday moves to the next business day.
If you own a business in Sanford, Orlando, or anywhere in Florida, this guide pulls every deadline into one place, adds the Florida-specific dates most calendars leave out, and shows what to do in Q4 2026 so you’re ready. Print it, share it with your team, and put the dates in your phone now.
What Are the Key Federal Tax Deadlines for Small Businesses in 2027?
Here is the full federal calendar for the 2026 tax year. In 2027, January 31 and February 28 both fall on a Sunday, so those deadlines shift to Monday.
| Date | Deadline | Who It Applies To |
|---|---|---|
| Friday, January 15 | Q4 2026 estimated tax payment | Self-employed, partners, S-corp owners, others who pay estimated tax |
| Monday, February 1 | W-2s to employees and the SSA; 1099-NEC to contractors and the IRS; Forms 941 (Q4) and 940 | Employers and businesses that paid contractors |
| Monday, March 1 | Paper-filed 1099-MISC and similar forms to the IRS | Filers of paper information returns |
| Monday, March 15 | S-corporation (Form 1120-S) and partnership (Form 1065) returns; extension request (Form 7004) | S-corps and partnerships |
| Wednesday, March 31 | Electronically filed 1099-MISC and similar forms | Electronic filers |
| Thursday, April 15 | Individual returns (Form 1040, including Schedule C), C-corporation returns (Form 1120), and extension requests | Sole proprietors, single-member LLCs, C-corps |
| Thursday, April 15 | Q1 2027 estimated tax payment | Estimated tax payers |
| Friday, April 30 | Form 941 for Q1 | Employers |
| Tuesday, June 15 | Q2 2027 estimated tax payment | Estimated tax payers |
| Monday, August 2 | Form 941 for Q2 | Employers |
| Wednesday, September 15 | Q3 2027 estimated tax payment; extended S-corp and partnership returns | Estimated tax payers, extended S-corps and partnerships |
| Friday, October 15 | Extended individual and C-corp returns | Filers who requested an extension |
| Monday, November 1 | Form 941 for Q3 | Employers |
The Q4 2027 estimated payment falls in January 2028. For the official list, see IRS Publication 509, Tax Calendars.
When Are Quarterly Estimated Taxes Due in 2027?
Estimated tax payments are due January 15 (for Q4 of the prior year), April 15, June 15, and September 15. The periods don’t match calendar quarters, so the June payment covers only April and May. If you aren’t sure how much to pay, our guide to quarterly estimated taxes explains the safe harbor rules and how to calculate each payment.
When Are W-2s and 1099s Due in 2027?
Both W-2s and 1099-NECs for 2026 are due February 1, 2027, since January 31 lands on a Sunday. Remember that the 1099 reporting threshold for 2026 payments is now $2,000, not $600. Our 1099 threshold guide explains what changed, and our 1099 vs W-2 guide helps you classify workers correctly before you file.
When Are Business Tax Returns Due, Based on Entity Type?
Your due date depends on how your business is taxed:
| Entity Type | Return | Due Date | Extended Due Date |
|---|---|---|---|
| Sole proprietor / single-member LLC | Form 1040 with Schedule C | April 15 | October 15 |
| Partnership / multi-member LLC | Form 1065 | March 15 | September 15 |
| S corporation | Form 1120-S | March 15 | September 15 |
| C corporation | Form 1120 | April 15 | October 15 |
Choosing the right structure affects both your taxes and your deadlines, which is covered in our guide to LLC vs S-corp taxes.
Does an Extension Give You More Time to Pay?
No. An extension gives you more time to file, not more time to pay. Any tax you owe is still due by the original deadline, and interest and penalties can accrue on unpaid amounts. The IRS generally charges a failure-to-file penalty of 5% of unpaid tax per month up to 25%, and a smaller failure-to-pay penalty, so it’s usually better to file on time even if you can’t pay everything. Details are on the IRS failure-to-file penalty page.
What Are the Florida-Specific Business Deadlines?
Federal calendars leave out several Florida dates that matter just as much:
| Deadline | Details |
|---|---|
| Sales tax | Generally due on the 20th of the month following the reporting period for monthly filers. Annual filers file by January 20. |
| Reemployment tax | Quarterly returns are generally due by the last day of the month after each quarter ends. |
| LLC annual report | Filed on Sunbiz between January 1 and May 1. |
The Florida LLC annual report has a filing fee of $138.75, and filing after May 1 adds a $400 late fee that the state does not waive. In 2027, May 1 falls on a Saturday, so file well before the weekend rather than waiting for the last day. Missing the report for long enough can lead to administrative dissolution later in the year.
Florida has no state personal income tax, so there’s no state individual return deadline for most owners. Florida does tax C corporations, so corporate filers should confirm their dates with the Florida Department of Revenue. Our Florida sales tax filing guide covers rates, filing frequency, and penalties, and the state’s Sunbiz website handles annual reports.
What Should You Do Before December 31, 2026?
The best tax calendar work happens before the year ends. Use Q4 to:
- Reconcile every bank and credit card account through the end of December
- Clear uncategorized transactions, following our guide to fixing uncategorized transactions in QuickBooks
- Review contractor payments and collect missing W-9s
- Decide on year-end equipment purchases and other deductions, covered in our small business tax deductions guide
- Review your cash position so the January 15 payment and year-end payroll don’t strain your account, as explained in our cash flow management guide
- Run your profit and loss statement and confirm it looks right, using our P&L guide
- Work through our year-end bookkeeping checklist
If your books are behind, start with our guide to catching up on bookkeeping, or have our team handle it with QuickBooks clean up and catch up services so your records are ready before filing season.
How Can You Stay on Top of Every Deadline?
- Put every date in a shared calendar with reminders two weeks and two days ahead
- Set aside tax money each month, not at the deadline
- Keep books current monthly, so filings take minutes instead of days
- Know which deadlines apply to your entity type and skip the rest
- File early when you can, especially for returns where weekends shift the due date
Businesses with up-to-date records meet deadlines far more easily, which is why many owners choose monthly bookkeeping services as the foundation of their compliance. For help with the filings themselves, see our Tax Planning Services, Business Tax Preparation, and Payroll Management, or browse our full range of services.
Frequently Asked Questions
What is the small business tax deadline for 2027? It depends on your entity type. S-corporations and partnerships file by March 15, 2027, while sole proprietors, single-member LLCs, and C-corporations file by April 15, 2027.
When are quarterly estimated taxes due in 2027? January 15 (for Q4 2026), April 15, June 15, and September 15, 2027.
When is the Q4 2026 estimated tax payment due? January 15, 2027.
When are W-2s due in 2027? W-2s for 2026 are due to employees and the Social Security Administration by February 1, 2027, since January 31 falls on a Sunday.
When are 1099-NECs due in 2027? 1099-NECs for 2026 payments are due to contractors and the IRS by February 1, 2027.
What is the 1099 threshold for 2026 payments? For payments made in 2026, the threshold for Form 1099-NEC and most 1099-MISC payments is $2,000, up from $600.
When are 1099-MISC forms due in 2027? Paper-filed forms are due March 1, 2027, and electronically filed forms are due March 31, 2027.
When are S-corp and partnership returns due in 2027? March 15, 2027, with an extended due date of September 15, 2027.
When are sole proprietor and single-member LLC taxes due in 2027? April 15, 2027, filed on Form 1040 with Schedule C. An extension moves the filing date to October 15, 2027.
When are C-corporation returns due in 2027? April 15, 2027, for calendar-year C-corporations, with an extended date of October 15, 2027.
Does an extension give me more time to pay my taxes? No. An extension only gives more time to file. Taxes owed are still due by the original deadline.
What happens if a tax deadline falls on a weekend? It moves to the next business day, which is why several January and February 2027 deadlines shift to Monday.
When are Florida sales tax returns due? Generally on the 20th of the month following the reporting period for monthly filers, and January 20 for annual filers. Confirm your assigned frequency with the Florida Department of Revenue.
When is the Florida LLC annual report due? Between January 1 and May 1 each year, filed through Sunbiz.
What is the Florida LLC annual report fee and late penalty? The filing fee is $138.75, and filing after May 1 adds a $400 late fee.
Does Florida have a state income tax return deadline? Florida has no state personal income tax, so most owners only file federal returns. C-corporations should confirm Florida corporate income tax dates with the Department of Revenue.
How can a bookkeeper help me meet tax deadlines? A bookkeeper keeps your records current and reconciled, so payroll, sales tax, 1099, and income tax filings can be completed accurately and on time.
Make 2027 the Year You Never Miss a Deadline
Having a calendar helps, but having accurate books is what makes every deadline manageable. Book a free consultation with our Sanford, FL team, or visit our homepage to learn more.
