2027 federal tax deadlines
The four dates that structure the US tax year: the annual return and quarterly estimated payments.
Verified Nov 2, 2026 Source: Internal Revenue Service
| Date | Deadline | Day |
|---|---|---|
| January 15, 2027 | Q4 estimated tax payment for 2026 Final estimated payment for tax year 2026. | Friday |
| April 15, 2027 | 2026 federal tax return Filing deadline and first estimated payment for 2027. | Thursday |
| June 15, 2027 | Q2 estimated tax payment for 2027 Second estimated payment for tax year 2027. | Tuesday |
| September 15, 2027 | Q3 estimated tax payment for 2027 Third estimated payment for tax year 2027. | Wednesday |
All four dates fall on a weekday (Friday, Thursday, Tuesday, Wednesday), so none of them is pushed back by a weekend.
Who owes estimated payments
Quarterly payments apply to income that is not subject to withholding: self-employment, rental income and investments. An employee whose employer withholds tax generally does not need to make them.
When the 15th moves
If the 15th falls on a weekend or a holiday, the deadline moves to the next business day. It is a simple rule that explains most of the differences between years.
What about states?
States with an income tax add their own deadlines, sometimes a month later. A taxpayer therefore has two calendars to follow, not one.
How the four payments fit together
| Date | Tax year covered | Gap from previous |
|---|---|---|
| January 15, 2027 | Q4 estimated tax payment for 2026 | — |
| April 15, 2027 | 2026 federal tax return | 90 days |
| June 15, 2027 | Q2 estimated tax payment for 2027 | 61 days |
| September 15, 2027 | Q3 estimated tax payment for 2027 | 92 days |
The gaps are not equal: the schedule follows the tax year, not the calendar. The longest interval is 92 days, between the June and September payments.
What a missed deadline costs
The two penalties are separate and can apply together. The failure-to-file penalty is charged on the unpaid tax for each month or part of a month a return is late; the failure-to-pay penalty applies to tax that is owed but not paid. Filing on time and paying what you can limits the damage, because an extension to file is not an extension to pay.
Estimated payments follow different rules: an underpayment penalty is calculated on the amount that should have been paid each quarter, at an interest rate the IRS sets every quarter. Paying the four instalments on time, even partially, is what keeps that penalty small.
Federal deadlines against the rest of the calendar
Tax deadlines are only one of four calendars on this site. Federal holidays explain why a date can move, SAT and ACT sessions set the spring testing window, and district calendars show when families are away. The four layers never line up: the April return date of April 15, 2027 is a case in point. It falls after the spring break of 10 of the 11 districts we track; New York City breaks April 22 – 30, 2027.
Frequently asked questions
When is the 2026 federal tax return due?
The 2026 return is due on April 15, 2027. The same date is also the first estimated payment for tax year 2027, so two obligations fall on the same day.
What happens if a deadline falls on a weekend?
It moves to the next business day. April 15 lands on a Saturday in some years, in which case the deadline becomes Monday April 17. The tables above always show the effective date, not the nominal one.
Who has to make quarterly estimated payments?
Anyone whose income is not covered by withholding: self-employed workers, freelancers, landlords and investors with significant dividend or capital gains income. Employees whose employer withholds enough tax usually do not.
Are the four estimated payments equal?
Not necessarily. Each payment covers the income earned in that quarter, so a freelancer with one large contract in the summer pays more in June or September. The safe-harbour rules based on the previous year allow equal payments instead.
Do states follow the same dates?
Most states with an income tax align their return with the federal date, but several set their own. A taxpayer filing in more than one state therefore has more than one calendar to follow.
Where do these dates come from?
From the Internal Revenue Service calendar, checked on the date shown at the top of this page. When the IRS publishes a change, the table is updated and the verification date moves with it.