Home / Tax Resources
Tax Calendar, Checklists & FAQ
The 2027 filing season, laid out date by date.
Key federal deadlines for tax year 2026 returns and 2027 payroll filings, plus the documents to gather before you send anything to us.
Federal tax calendar · 2027
Calendar-year deadlines.
Dates already adjusted for weekends under IRC §7503. IRS disaster relief can postpone deadlines for affected areas, so check your county before relying on a date.
Sources: IRS Publication 509, Tax Calendars and the instructions for each form listed. Fiscal-year filers have different dates.
- 4th-quarter 2026 estimated tax payment for individuals (Form 1040-ES)
Source: Publication 509; Form 1040-ES
- Forms W-2 and W-3 to employees and SSA
- Form 1099-NEC to contractors and the IRS
- Form 940 (FUTA) and 4th-quarter 2026 Form 941
- Form 1099-MISC to recipients
Source: January 31 falls on a Sunday. Publication 509; Publication 15
- Paper-filed Form 1099-MISC due to the IRS
Source: February 28 falls on a Sunday. Instructions for Forms 1099-MISC and 1099-NEC
- Form 1120-S (S corporations) and Form 1065 (partnerships)
- Schedules K-1 to shareholders and partners
- Form 7004 extension for these returns
- Last day to file Form 2553 for an S election effective January 1, 2027 (calendar-year entities)
Source: Instructions for Forms 1120-S, 1065, 7004 and 2553
- Electronically filed Form 1099-MISC due to the IRS
Source: Instructions for Forms 1099-MISC and 1099-NEC
- Form 1040 and 1040-NR (with U.S. wage withholding)
- Form 1120 (C corporations) and Form 1041 (estates and trusts)
- Form 709 gift tax return
- Extensions: Form 4868 (individuals) and Form 7004 (businesses)
- 1st-quarter 2027 estimated tax payment
Source: Publication 509; instructions for each form
- 1st-quarter 2027 Form 941
Source: Instructions for Form 941
- Form 990 series for calendar-year exempt organizations
Source: May 15 falls on a Saturday. Instructions for Form 990
- Form 1040-NR for nonresidents without U.S. wage withholding
- 2nd-quarter 2027 estimated tax payment
Source: Instructions for Form 1040-NR; Form 1040-ES
- Extended Form 1120-S and Form 1065
- 3rd-quarter 2027 estimated tax payment
Source: Instructions for Forms 1120-S, 1065 and 1040-ES
- Extended Form 1040 and Form 1120
Source: Instructions for Forms 4868 and 7004
- Extended Form 990 series (calendar-year)
Source: Instructions for Form 8868
Document checklists
What to send us before we start.
Individual return (Form 1040)
- Copy of last year's federal and state returns
- Photo ID for you and your spouse
- Forms W-2 from every employer
- Forms 1099-INT, 1099-DIV and 1099-B from banks and brokers
- Forms 1099-NEC, 1099-MISC and 1099-K for self-employment income
- Forms 1099-R and SSA-1099 for retirement and Social Security
- Schedules K-1 from partnerships, S corporations or trusts
- Form 1098 mortgage interest and property tax bills
- Form 1098-T tuition and 1098-E student loan interest
- Form 1095-A if you had Marketplace health coverage
- Childcare provider names, tax IDs and amounts paid
- Charitable donation receipts
- Dates and amounts of estimated tax payments made
Business return (1120-S, 1065, 1120)
- Prior-year business return and depreciation schedule
- December bank, credit card and loan statements for every account
- Access to your accounting file, or a year-end trial balance
- Payroll reports: annual summary, Forms 941, 940 and W-3
- Forms 1099 you issued, and 1099-K forms you received
- Invoices for equipment, vehicles or property bought or sold
- Loan agreements and year-end loan balances
- Vehicle mileage logs if business vehicles are used personally
- Changes in ownership, officers or partners during the year
- Shareholder or partner contributions and distributions
- State registrations and any state notices received
Frequently asked
Questions we hear every season.
Do you work with clients outside North Carolina?
Yes. Our office is in Greenville, North Carolina, and we work remotely with businesses and individuals in every state, including multistate returns.
My books are a year or more behind. Can you still file my return?
Yes. We start with a catch-up project, reconcile each account from your statements, and then prepare the return from the corrected books. If the deadline is close, we file an extension first.
Does an extension give me more time to pay?
No. Form 4868 and Form 7004 extend the time to file only. Tax owed is still due by the original deadline, and interest and penalties can apply to unpaid amounts (Form 4868 instructions).
Should my LLC elect S corporation status?
It depends on your profit level, reasonable salary and state taxes. We run the numbers with you before any election is filed on Form 2553.
How do you price your work?
We quote a fixed fee after the free consultation, based on the number of accounts, transaction volume, entity type and how far behind the books are. You know the cost before work starts.
Which accounting software do you support?
QuickBooks Online and Desktop, Xero, and most payroll providers including ADP and Gusto. If you don't have software yet, we'll recommend a setup that fits your business.
Are you a CPA firm?
No. PRC is an accounting and tax preparation firm led by a Fellow of the Association of Chartered Certified Accountants with an active IRS PTIN. We don't perform audits or other attest work.
Free 30-minute consultation