2026–2027 Federal and Texas Tax Deadlines Calendar

The Deadline Is Part of the Strategy

A tax deadline is more than a date on a calendar. It controls filing penalties, payment penalties, elections, extensions, estimated payments, payroll deposits, and the time available to make a clean decision.

With 25+ years of experience guiding business owners and families through federal, Texas, and multi-state compliance, Alan Balmer helps clients see the calendar early—before a deadline turns into a notice.

Remaining 2026 Federal Deadlines

These dates are most relevant for the rest of 2026.

Core 2026 Individual Deadlines

Form 1040 and Estimated Tax

Looking Ahead to 2027

For most calendar-year individuals:

• April 15, 2027: 2026 Form 1040 and any remaining balance are generally due
• April 15, 2027: First 2027 estimated-tax installment is generally due
• October 15, 2027: Timely extended 2026 Form 1040 returns are generally due

Business Return Deadlines

Partnerships and S-Corporations

March 15, 2026 fell on a Sunday, so the standard deadline moved to Monday, March 16. Partnerships and S-Corporations also provide Schedules K-1 to owners in connection with the return.

C-Corporations

For a calendar-year C-Corporation:

• April 15, 2026: 2025 Form 1120 and payment were generally due
• October 15, 2026: Timely extended 2025 Form 1120 is generally due
• April 15, 2027: 2026 Form 1120 and payment are generally due

Fiscal-year corporations follow rules tied to the close of their tax year and may have different deadlines.

Payroll: Separate the Return from the Deposit

Form 941 is a quarterly return. Federal employment-tax deposits are not simply “quarterly payroll payments.”

2026 Form 941 Filing Calendar

Federal Employment-Tax Deposit Schedules

• Monthly schedule depositors: Generally deposit employment taxes for wages paid during a month by the 15th day of the following month
• Semiweekly schedule depositors: Generally deposit for Wednesday–Friday paydays by the following Wednesday, and for Saturday–Tuesday paydays by the following Friday
• $100,000 next-day rule: A sufficiently large accumulated liability can trigger a next-business-day deposit
• Lookback period: The employer’s prior reported liability generally determines whether the monthly or semiweekly schedule applies

Information Returns and Wage Statements

For 2026 payments and wages, several common forms move to the next business day because January 31, 2027 falls on a Sunday:

• February 1, 2027: Forms W-2 are generally due to employees and the Social Security Administration
• February 1, 2027: Form 1099-NEC is generally due to recipients and the IRS
• Other Forms 1099 can have different recipient and IRS deadlines depending on the form and whether filing is electronic

Non-Profit Deadlines

Most exempt organizations file a Form 990-series return by the 15th day of the fifth month after the close of their tax year.

Form 8868 generally provides an automatic six-month extension for eligible Form 990-series returns. Form 990-N is not extended with Form 8868.

Texas Business Deadlines

Texas has no individual state income tax, but that does not mean Texas entities have no annual compliance calendar.

Texas Franchise Tax

• May 15: Standard annual franchise-tax report due date, adjusted when it falls on a weekend or holiday
• 2026 due date: May 15, 2026
• 2027 due date: May 17, 2027 because May 15 falls on a Saturday
• No Tax Due Report: Discontinued for report years 2024 and later
• Information reporting: An entity that does not owe franchise tax may still need to file a Public Information Report or Ownership Information Report, as applicable
• Sales tax: Due monthly, quarterly, or annually depending on the permit holder’s assigned filing frequency

Texas entities should confirm their Comptroller status rather than assuming “no tax due” means “nothing to file.”

Five Deadline Mistakes That Create Avoidable Pressure

1. Treating an Extension as Extra Time to Pay

File the extension when needed, but estimate and pay the balance by the original deadline.

2. Waiting Until April to Finish the Business Return

Partnership and S-Corporation returns are due a month earlier than individual returns in a standard year. Their K-1s feed the owners’ personal filings.

3. Confusing Form 941 with Payroll Deposits

The quarterly return reports liability. The deposit schedule controls when money must reach the Treasury.

4. Assuming Every 1099 Has the Same Deadline

Form 1099-NEC and other information returns do not all share one filing calendar. Classify the payment before assigning the date.

5. Assuming Texas Means “No State Filing”

Franchise-tax information reports, sales tax, payroll, and multi-state nexus obligations can still apply.

Next Steps: Turn the Calendar Into a System

A deadline list is useful. A filing system built around your entities, payroll, investments, and states is better.

Alan provides direct CPA oversight for federal returns, estimated payments, payroll compliance, extensions, non-profit filings, Texas requirements, and multi-state coordination. Call or email Alan with your situation. If the fit is right, he can send a Google Workspace calendar link for a qualified introductory call.

Primary references reviewed: IRS Publication 509 (2026), IRS Publication 15 (2026), applicable IRS form instructions, and Texas Comptroller franchise-tax filing requirements.

Related Resources:

• Record Retention Guide — How long to keep tax documents
• Multi-State Filing Guide — Navigate nexus and state compliance
• IRS Audit Guide — What to do if the IRS comes calling