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.
Opportunity Zone funds, 5 dates
- Opportunity Zone funds
| Date | Line | Filing |
|---|---|---|
| February 1, 2027 | Opportunity Zone funds | QOZB statements to the fund (proposed rule) |
| 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 |
| June 30, 2027 | Opportunity Zone funds | First testing date (end of first 6-month period) |
| December 31, 2027 | Opportunity Zone funds | Year-end testing date |
| Date | Filing | Rule |
|---|---|---|
| QOZB statements to the fund (proposed rule) | Prop. Reg. under IRC §6039L (REG-116506-25) | |
| Investor statements for inclusion events (proposed rule) | Prop. Reg. under IRC §6039K(c) (REG-116506-25) | |
| Form 8996 due with Form 1065 | Form 8996 instructions; IRC §§6072, 6081 | |
| First testing date (end of first 6-month period) | IRC §1400Z-2(d)(1) | |
| 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.