2027 tax deadline calendar
Every 2027 federal filing date FundTaxes tracks for a calendar-year Opportunity Zone fund, a real estate partnership and a business that files 1099s, with the rule behind each.
All lines, 24 dates
Feb 1, 2027QOZB statements to the fund (proposed rule)Mar 1, 2027Investor statements for inclusion events (proposed rule)Mar 15, 2027Form 8996 due with Form 1065Jun 30, 2027First testing date (end of first 6-month period)Dec 31, 2027Year-end testing date
Mar 15, 2027Form 1065 due for 2026Form 7004 to extend Form 1065 for 2026Schedule K-1s due to investors for 2026Sep 15, 2027Form 1065 due for 2026 (extended)
Feb 1, 2027Form 1099-MISC recipient copies (tax year 2026)Form 1099-NEC to recipients and the IRS (tax year 2026)Forms W-2/W-3 to the SSA and W-2 to employees (tax year 2026)Mar 15, 2027Form 1120-S due (tax year 2026)Form 7004 extension deadline for Form 1120-S (tax year 2026)Schedule K-1 to shareholders (tax year 2026)Mar 31, 2027Form 1099-MISC e-file through IRIS (tax year 2026)Apr 15, 2027Corporate estimated tax installment 1 of 4 (tax year 2027)Form 1120 due (tax year 2026)Form 7004 extension deadline for Form 1120 (tax year 2026)Jun 15, 2027Corporate estimated tax installment 2 of 4 (tax year 2027)Sep 15, 2027Corporate estimated tax installment 3 of 4 (tax year 2027)Form 1120-S due (tax year 2026, extended)Oct 15, 2027Form 1120 due (tax year 2026, extended)Dec 15, 2027Corporate estimated tax installment 4 of 4 (tax year 2027)
- Opportunity Zone funds
- Real estate
- Business compliance
| Date | Line | Filing |
|---|---|---|
| February 1, 2027 | Opportunity Zone funds | QOZB statements to the fund (proposed rule) |
| February 1, 2027 | Business compliance | Form 1099-MISC recipient copies (tax year 2026) |
| February 1, 2027 | Business compliance | Form 1099-NEC to recipients and the IRS (tax year 2026) |
| February 1, 2027 | Business compliance | Forms W-2/W-3 to the SSA and W-2 to employees (tax year 2026) |
| March 1, 2027 | Opportunity Zone funds | Investor statements for inclusion events (proposed rule) |
| March 15, 2027 | Opportunity Zone funds | Form 8996 due with Form 1065 |
| March 15, 2027 | Real estate | Form 1065 due for 2026 |
| March 15, 2027 | Real estate | Form 7004 to extend Form 1065 for 2026 |
| March 15, 2027 | Real estate | Schedule K-1s due to investors for 2026 |
| March 15, 2027 | Business compliance | Form 1120-S due (tax year 2026) |
| March 15, 2027 | Business compliance | Form 7004 extension deadline for Form 1120-S (tax year 2026) |
| March 15, 2027 | Business compliance | Schedule K-1 to shareholders (tax year 2026) |
| March 31, 2027 | Business compliance | Form 1099-MISC e-file through IRIS (tax year 2026) |
| April 15, 2027 | Business compliance | Corporate estimated tax installment 1 of 4 (tax year 2027) |
| April 15, 2027 | Business compliance | Form 1120 due (tax year 2026) |
| April 15, 2027 | Business compliance | Form 7004 extension deadline for Form 1120 (tax year 2026) |
| June 15, 2027 | Business compliance | Corporate estimated tax installment 2 of 4 (tax year 2027) |
| June 30, 2027 | Opportunity Zone funds | First testing date (end of first 6-month period) |
| September 15, 2027 | Real estate | Form 1065 due for 2026 (extended) |
| September 15, 2027 | Business compliance | Corporate estimated tax installment 3 of 4 (tax year 2027) |
| September 15, 2027 | Business compliance | Form 1120-S due (tax year 2026, extended) |
| October 15, 2027 | Business compliance | Form 1120 due (tax year 2026, extended) |
| December 15, 2027 | Business compliance | Corporate estimated tax installment 4 of 4 (tax year 2027) |
| December 31, 2027 | Opportunity Zone funds | Year-end testing date |
| Date | Line | Filing | Rule |
|---|---|---|---|
| Opportunity Zone funds | QOZB statements to the fund (proposed rule) | Prop. Reg. under IRC §6039L (REG-116506-25) | |
| Business compliance | Form 1099-MISC recipient copies (tax year 2026) | IRC §6041(d) | |
| Business compliance | Form 1099-NEC to recipients and the IRS (tax year 2026) | IRC §6071(c); §6041(d) | |
| Business compliance | Forms W-2/W-3 to the SSA and W-2 to employees (tax year 2026) | IRC §6071(c); §6051(a) | |
| Opportunity Zone funds | Investor statements for inclusion events (proposed rule) | Prop. Reg. under IRC §6039K(c) (REG-116506-25) | |
| Opportunity Zone funds | Form 8996 due with Form 1065 | Form 8996 instructions; IRC §§6072, 6081 | |
| Real estate | Form 1065 due for 2026 | IRC §§6072, 6081 | |
| Real estate | Form 7004 to extend Form 1065 for 2026 | IRC §6081; Form 7004 instructions | |
| Real estate | Schedule K-1s due to investors for 2026 | 26 CFR 1.6031(b)-1T(b) | |
| Business compliance | Form 1120-S due (tax year 2026) | IRC §6072(b) | |
| Business compliance | Form 7004 extension deadline for Form 1120-S (tax year 2026) | IRC §6081(a); Form 7004 instructions | |
| Business compliance | Schedule K-1 to shareholders (tax year 2026) | IRC §6037(b) | |
| Business compliance | Form 1099-MISC e-file through IRIS (tax year 2026) | IRC §6071(b) | |
| Business compliance | Corporate estimated tax installment 1 of 4 (tax year 2027) | IRC §6655(c) | |
| Business compliance | Form 1120 due (tax year 2026) | IRC §6072(a) | |
| Business compliance | Form 7004 extension deadline for Form 1120 (tax year 2026) | IRC §6081(a); Form 7004 instructions | |
| Business compliance | Corporate estimated tax installment 2 of 4 (tax year 2027) | IRC §6655(c) | |
| Opportunity Zone funds | First testing date (end of first 6-month period) | IRC §1400Z-2(d)(1) | |
| Real estate | Form 1065 due for 2026 (extended) | IRC §§6072, 6081 | |
| Business compliance | Form 1120-S due (tax year 2026, extended) | IRC §6081(a); Form 7004 | |
| Business compliance | Corporate estimated tax installment 3 of 4 (tax year 2027) | IRC §6655(c) | |
| Business compliance | Form 1120 due (tax year 2026, extended) | IRC §6081(a); Form 7004 | |
| Business compliance | Corporate estimated tax installment 4 of 4 (tax year 2027) | IRC §6655(c) | |
| Opportunity Zone funds | Year-end testing date | IRC §1400Z-2(d)(1) |
Proposed-rule dates come from regulations not yet final (REG-116506-25). Fiscal-year entities file on the same months counted from their year end.
Your own dates, in your calendar
This page is the calendar-year version. Add your fund or business and FundTaxes works out its own dates, fiscal years included, and gives you a private calendar link for Google Calendar, Outlook or Apple Calendar.
How dates roll
When a due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. Legal holidays are those in the District of Columbia, so Emancipation Day on April 16 can move an April 15 date. IRC §7503; Pub 509
| Statutory date | Falls on | Due | For |
|---|---|---|---|
| Jan 31, 2027 | Sunday | Feb 1, 2027 | Forms 1099-NEC and W-2 |
| Feb 28, 2027 | Sunday | Mar 1, 2027 | Form 1099-MISC on paper |
| Mar 15, 2027 | Monday | Same day | Forms 1065, 1120-S, 8996 and 7004 |
| Mar 31, 2027 | Wednesday | Same day | Form 1099-MISC e-filed |
| Apr 15, 2027 | Thursday | Same day | Form 1120 and corporate estimated tax |
| Jun 15, 2027 | Tuesday | Same day | Corporate estimated tax |
| Sep 15, 2027 | Wednesday | Same day | Extended Forms 1065 and 1120-S |
| Oct 15, 2027 | Friday | Same day | Extended Form 1120 |
| Dec 15, 2027 | Wednesday | Same day | Corporate estimated tax |
Legal holidays in 2027
- New Year’s Day, Friday
- Martin Luther King Jr. Day, Monday
- Washington’s Birthday, Monday
- DC Emancipation Day, Friday
- Memorial Day, Monday
- Juneteenth, Friday
- Independence Day, Monday
- Labor Day, Monday
- Columbus Day, Monday
- Veterans Day, Thursday
- Thanksgiving Day, Thursday
- Christmas Day, Friday
Get the dates for your own entities
Add a fund or a business: its testing dates, returns, extensions, K-1s and 1099s are worked out from its entity type and year end.