Federal Tax Calendar 2026-2027: IRS Due Dates for Individuals, Businesses, Payroll and Foreign Reports

This federal tax calendar 2026-2027 lists the IRS due dates that matter most to individuals, small businesses, employers and anyone with foreign accounts, from October 2026 through December 2027, with Saturday, Sunday and legal holiday shifts already worked out. The IRS publishes its 2026 calendar in Publication 509; the 2027 dates below apply the same statutory rules to the 2027 calendar and should be rechecked against Publication 509 (2027) when the IRS releases it.

How do weekends and holidays move IRS due dates?

When a due date falls on a Saturday, Sunday or legal holiday in the District of Columbia, the act is timely if performed on the next day that is not a Saturday, Sunday or legal holiday. For 2026 the IRS lists these legal holidays: January 1, January 19, February 16, April 16 (DC Emancipation Day), May 25, June 19, July 3 (Independence Day observed), September 7, October 12, November 11, November 26 and December 25. The 2027 equivalents used here are January 1, January 18, February 15, April 16, May 31, June 18 (Juneteenth observed), July 5 (Independence Day observed), September 6, October 11, November 11, November 25 and December 24 (Christmas observed). A statewide holiday matters only if the IRS office where you file is in that state, which rarely affects electronic filers.

What does the federal tax calendar 2026-2027 require in the rest of 2026?

Which individual dates apply in 2027?

The fourth installment of 2027 estimated tax falls in January 2028, outside this calendar. Taxpayers living abroad may use the June 15 automatic date or extend by filing Form 4868 for four more months, still ending October 15. Details are in the tax year and deadlines comparison.

Which business dates apply in 2027?

Foreign-owned U.S. disregarded entities that must file Form 5472 file a pro forma Form 1120 by the same due date as a Form 1120, including extensions. Read forms 5472 and 1120 for U.S. subsidiaries.

Which payroll and information return dates apply?

Monthly depositors pay on the 15th: February 16, March 15, April 15, May 17, June 15, July 15, August 16, September 15, October 15, November 15 and December 15, 2027. Semi-weekly depositors follow the Wednesday and Friday rule. For process and Illinois add-ons see the U.S. employer compliance checklist.

Which foreign account and asset forms have 2027 deadlines?

• FBAR (FinCEN Form 114): due April 15, with an automatic extension to October 15, for each calendar year in which foreign financial accounts exceeded $10,000 in aggregate at any time. Keep records five years from the due date. Walk through it in the FBAR guide.
• Form 8938: attached to your income tax return and filed by that return's due date, including extensions. Thresholds in the current IRS instructions depend on residence and filing status, for example $50,000 at year-end or $75,000 at any time for an unmarried U.S. resident, and $200,000 or $300,000 for an unmarried filer living abroad. See Form 8938 step by step.
• Form 3520: due on the 15th day of the fourth month (April 15, 2027); taxpayers who live and work outside the United States have until the 15th day of the sixth month (June 15, 2027).
• Form 3520-A: due on the 15th day of the third month, March 15, 2027.
• Forms 5471, 5472 and 8865: filed with the related income tax return by its due date, including extensions.

Worked example

Rohan and Deepa, a couple in Aurora, have joint Indian bank accounts worth about $60,000 and an NRO account. For 2026 they pay estimated tax on January 15, 2027, receive their W-2s in January, and plan to file jointly. The FBAR is due April 15, 2027, extended automatically to October 15, 2027. Because they are U.S. residents filing jointly, the Form 8938 test for them is $100,000 at year-end or $150,000 at any time, so they check their total foreign asset values before deciding. Their home-country filings in India run on a different calendar, which we coordinate with their Indian Chartered Accountant.

Mistakes to avoid

• Treating the October 15 extension as extra time to pay.
• Forgetting that the FBAR extension is automatic but the Form 3520 and Form 8938 deadlines follow the return.
• Counting October 31, 2026 or July 31, 2027 as the Form 941 due date without checking the weekday.
• Mixing up the Illinois due dates with federal dates; use the Illinois compliance calendar.
• Waiting for Publication 509 for 2027 before planning estimated payments.

How we can help

We are a U.S. CPA firm in the Aurora area. We prepare returns, extensions, FBARs and Form 8938, run payroll deposits and filings, and keep client calendars current. For clients with income or accounts in India or Canada, we coordinate with your Indian Chartered Accountant or Canadian CPA so the three countries' filings agree. See foreign account and asset reporting and cross-border tax services.

Frequently asked questions

General information only. It is not tax, legal, accounting or immigration advice for your situation, and rules change; confirm the current rules with the official source or a licensed professional in the relevant country.