Resources · Calendar
Tax calendar 2026–27
Federal and Virginia due dates from October 2026 to the end of 2027, for individuals and for businesses. Choose who you are to see only the dates that apply to you.
Draft, dates being verified: Juliette or Fred checks this calendar against the IRS and Virginia Tax sources before it goes live.
| Date | What is due | Who |
|---|---|---|
| October 2026 | ||
| Federal: Extended 2025 individual return due (Form 1040 / 1040-SR, with tax, interest and penalties) for anyone who filed Form 4868 | Individuals, Self-employed | |
| Federal: Extended 2025 corporate return due (Form 1120) for corporations that filed Form 7004 | C-corps | |
| * | Virginia: Extended 2025 Virginia pass-through entity return due (Form 502 / 502PTET), for calendar-year entities | S-corps and partnerships |
| November 2026 | ||
| Federal: Form 941 for Q3 2026 (July to September) due; also deposit any undeposited tax | Employers | |
| Federal: Form 940 (FUTA) quarterly deposit: deposit tax owed through September if more than $500 | Employers | |
| * | Virginia: Extended 2025 Virginia individual return due (Form 760 / 760PY / 763) for anyone who used the automatic extension | Individuals, Self-employed |
| * | Virginia: Virginia Form VA-5 (quarterly filers) and VA-16 (semi-weekly filers) for Q3 2026 | Employers |
| * | Virginia: Virginia Employment Commission quarterly unemployment tax and payroll report (FC-20/FC-21) for Q3 2026 | Employers |
| Federal: Form 941 for Q3 2026, extended due date (only if all tax for the quarter was deposited timely, properly and in full) | Employers | |
| * | Virginia: Extended 2025 Virginia corporation income tax return due (Form 500), 7-month extension for C-corporations | C-corps |
| December 2026 | ||
| Federal: Fourth installment of 2026 corporate estimated income tax | C-corps | |
| * | Virginia: Virginia corporation estimated tax: fourth installment for 2026 (Form 500ES) | C-corps |
| January 2027 | ||
| Federal: Fourth-quarter 2026 estimated tax payment (Form 1040-ES), the final 2026 installment | Individuals, Self-employed | |
| Virginia: Virginia fourth estimated tax installment for tax year 2026 (Form 760ES, voucher 4) | Individuals, Self-employed | |
| February 2027 | ||
| Federal: Give employees Form W-2 for 2026 | Employers | |
| Federal: File Form W-3 with Copy A of all 2026 Forms W-2 (to SSA) | Employers | |
| Federal: File Form 1099-NEC (contractors paid in 2026) with the IRS and give each contractor their copy | Employers, Self-employed | |
| Federal: Give recipients Forms 1099 (interest, dividends, rent, royalties, 1099-MISC and similar) for 2026 payments | Employers, Self-employed | |
| Federal: Form 941 for Q4 2026 due; Form 940 (FUTA) annual return for 2026 due | Employers | |
| * | Virginia: Virginia Form VA-6 annual reconciliation due, with each W-2 / W-2G / 1099 / 1099-R that shows Virginia withholding (all filed electronically) | Employers |
| * | Virginia: Virginia Form VA-5 (quarterly filers) and VA-16 (semi-weekly filers) for Q4 2026 | Employers |
| * | Virginia: Virginia Employment Commission quarterly unemployment tax and payroll report (FC-20/FC-21) for Q4 2026 | Employers |
| Federal: Extended due date for Form 941 (Q4 2026) and Form 940 (2026) if all tax was deposited timely, properly and in full | Employers | |
| Federal: Give recipients Forms 1099-B, 1099-S and 1099-MISC (boxes 8 and 10) for 2026 | Employers, Self-employed | |
| March 2027 | ||
| Federal: File paper 2026 information returns (1099s other than 1099-NEC, with Form 1096) with the IRS; electronic filers have until 31 Mar 2027 | Employers, Self-employed | |
| Federal: Partnership return for 2026 due (Form 1065 plus Schedules K-1), or file Form 7004 for a 6-month extension | S-corps and partnerships | |
| Federal: S-corporation return for 2026 due (Form 1120-S plus Schedules K-1) with any tax, or file Form 7004 for a 6-month extension | S-corps and partnerships | |
| Federal: Last day to file Form 2553 so a new S-corporation election takes effect for calendar 2027 | S-corps and partnerships | |
| Federal: Electronic filing deadline with the IRS for most 2026 Forms 1099 (not 1099-NEC) and W-2G | Employers, Self-employed | |
| April 2027 | ||
| Federal: 2026 Form 1040 / 1040-SR due with Schedule C and any tax; or file Form 4868 for an automatic 6-month extension to file (not to pay) | Individuals, Self-employed | |
| Federal: First-quarter 2027 estimated tax payment (Form 1040-ES) | Individuals, Self-employed | |
| Federal: 2026 corporate return due (Form 1120) and first installment of 2027 corporate estimated tax; or file Form 7004 to extend to 15 Oct | C-corps | |
| * | Virginia: Virginia corporation income tax return for 2026 (Form 500) due, plus first installment of 2027 estimated tax | C-corps |
| * | Virginia: Virginia pass-through entity return for 2026 due (Form 502; 502PTET for the elective entity tax); withholding tax for nonresident owners also due (Form 502W) | S-corps and partnerships |
| * | Virginia: Virginia corporation estimated tax: first installment for 2027 (Form 500ES) | C-corps |
| Federal: Form 941 for Q1 2027 due; FUTA deposit if over $500 owed through March | Employers | |
| * | Virginia: Virginia Form VA-5 (quarterly filers) and VA-16 (semi-weekly filers) for Q1 2027 | Employers |
| * | Virginia: Virginia Employment Commission quarterly unemployment tax and payroll report (FC-20/FC-21) for Q1 2027 | Employers |
| May 2027 | ||
| * | Virginia: Virginia individual return for 2026 due (Form 760 / 760PY / 763), and payment of any tax owed (also the deadline to pay if you extend) | Individuals, Self-employed |
| * | Virginia: Virginia first estimated tax installment for tax year 2027 (Form 760ES, voucher 1) | Individuals, Self-employed |
| June 2027 | ||
| Federal: Second-quarter 2027 estimated tax payment (Form 1040-ES) | Individuals, Self-employed | |
| Federal: Second installment of 2027 corporate estimated income tax | C-corps | |
| * | Virginia: Virginia second estimated tax installment for tax year 2027 (Form 760ES, voucher 2) | Individuals, Self-employed |
| * | Virginia: Virginia corporation estimated tax: second installment for 2027 (Form 500ES) | C-corps |
| August 2027 | ||
| Federal: Form 941 for Q2 2027 due; FUTA deposit if over $500 owed through June | Employers | |
| * | Virginia: Virginia Form VA-5 (quarterly filers) and VA-16 (semi-weekly filers) for Q2 2027 | Employers |
| * | Virginia: Virginia Employment Commission quarterly unemployment tax and payroll report (FC-20/FC-21) for Q2 2027 | Employers |
| September 2027 | ||
| Federal: Third-quarter 2027 estimated tax payment (Form 1040-ES) | Individuals, Self-employed | |
| Federal: Extended 2026 partnership (Form 1065) and S-corporation (Form 1120-S) returns due, with Schedules K-1, for entities that filed Form 7004 | S-corps and partnerships | |
| Federal: Third installment of 2027 corporate estimated income tax | C-corps | |
| * | Virginia: Virginia third estimated tax installment for tax year 2027 (Form 760ES, voucher 3) | Individuals, Self-employed |
| * | Virginia: Virginia corporation estimated tax: third installment for 2027 (Form 500ES) | C-corps |
| October 2027 | ||
| Federal: Extended 2026 individual return due (Form 1040 / 1040-SR) for anyone who filed Form 4868 | Individuals, Self-employed | |
| Federal: Extended 2026 corporate return due (Form 1120) for corporations that filed Form 7004 | C-corps | |
| * | Virginia: Extended 2026 Virginia pass-through entity return due (Form 502 / 502PTET), calendar-year entities | S-corps and partnerships |
| November 2027 | ||
| Federal: Form 941 for Q3 2027 due; FUTA deposit if over $500 owed through September | Employers | |
| * | Virginia: Virginia Form VA-5 (quarterly filers) and VA-16 (semi-weekly filers) for Q3 2027 | Employers |
| * | Virginia: Virginia Employment Commission quarterly unemployment tax and payroll report (FC-20/FC-21) for Q3 2027 | Employers |
| * | Virginia: Extended 2026 Virginia individual return due (Form 760) for anyone who used the automatic extension | Individuals, Self-employed |
| * | Virginia: Extended 2026 Virginia corporation income tax return due (Form 500), 7-month extension for C-corporations | C-corps |
| December 2027 | ||
| Federal: Fourth installment of 2027 corporate estimated income tax | C-corps | |
| * | Virginia: Virginia corporation estimated tax: fourth installment for 2027 (Form 500ES) | C-corps |
| Every month | ||
| Every month | Federal: Federal payroll tax deposit (Social Security, Medicare and withheld income tax) for employers on the monthly deposit rule. Monthly depositors: the 15th of the month after the payroll month, moved for weekends and holidays. | Employers |
| Every month | Virginia: Virginia retail sales and use tax return and payment, filed electronically even when there are no sales. 20th of each month (monthly filers: return for the previous month; quarterly filers: 20th of the month after the quarter closes); next business day if the 20th is a Saturday, Sunday or legal holiday. | Retailers |
| Every month | Virginia: Virginia withholding Form VA-5, monthly filers (average liability $100 to under $1,000 a month): return and payment. 25th of each month for monthly VA-5 filers (the return for January is due 25 February); next business day if the 25th is a Saturday, Sunday or legal holiday. | Employers |
Dates marked * are worked out from the published rule and the weekend and holiday rule, because the agency hasn't printed a calendar for that year yet. Federal dates in 2027 come from the IRS's early-release draft of its 2027 tax calendar; we check them against the final version when it's published.
Dates last checked against IRS and Virginia Tax sources on 7 October 2026.
Sources for these dates
- Publication 509 (2026), Tax Calendars (Dec 2, 2025), checked 7 October 2026
- Pass-Through Entities | Virginia Tax, checked 7 October 2026
- When to File | Virginia Tax, checked 7 October 2026
- Withholding Tax | Virginia Tax, checked 7 October 2026
- Frequently Asked Questions | VEC (employer FAQ), checked 7 October 2026
- Corporation Income Tax | Virginia Tax, checked 7 October 2026
- Publication 509 (2027), Tax Calendars, early-release DRAFT (PDF created Aug 24, 2026), checked 7 October 2026
- 2026 Virginia Estimated Income Tax Payment Vouchers (Form 760ES), checked 7 October 2026
- Individual Estimated Tax Payments | Virginia Tax, checked 7 October 2026
- Retail Sales and Use Tax | Virginia Tax, checked 7 October 2026
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