AkwaabaTax Services
Printable client resource · 2027 planning calendar

Small-business tax calendar.

Common federal deadlines for calendar-year businesses, with state and local planning reminders for New York, Maryland, the District of Columbia, and California.

Use this as a planning guide. It does not list every filing that may apply. Dates can change because of legislation, holidays, disaster relief, entity type, fiscal year, location, or filing frequency. Confirm your specific obligations before filing.

FederalState or localCalendar-year filers

January

15

2026 fourth-quarter estimated tax paymentFederal; NY and CA individual estimates where applicable

All

Reconcile payroll, contractor payments, owner compensation, and books for 2026

February

1

Furnish and file Forms W-2; furnish and file Forms 1099-NECFederal; January 31 falls on Sunday

1

Forms 940 and 941 for year-end/quarter-end filersSubject to applicable deposit and filing rules

March

15

Calendar-year partnership and S corporation income-tax returns or extensionsFederal; commonly aligned NY and CA returns

15

NY PTET annual return for 2026 and 2027 election/payment checkpointIf participating

20

NY annual sales-tax returnAnnual filers only

April

1

DC biennial reportOnly for entities assigned to report in 2027

15

Calendar-year C corporation return; Schedule C owner’s individual returnFederal

15

First-quarter estimated taxesFederal and applicable state/local obligations

15

MD annual report and business personal property returnAll registered entities; confirm 2027 instructions

15

CA LLC annual taxCalendar-year LLCs

30

First-quarter Form 941Federal employers

May

Review first-quarter results, estimated taxes, sales-tax filing frequency, payroll notices, and any extension payments or information requests.

June

15

Second-quarter estimated taxesFederal and applicable state/local obligations

15

CA estimated LLC feeCalendar-year LLCs when applicable

July

31

Quarter-end payroll filings fall on a weekendExpected next-business-day treatment; verify final calendar

31

DC personal property tax returnConfirm final 2027 due date and applicability

August

2

Expected second-quarter Form 941 deadlineJuly 31 falls on Saturday; verify final IRS calendar

Review year-to-date income, withholding, estimated payments, payroll, and bookkeeping before fall extension deadlines.

September

15

Third-quarter estimated taxesFederal and applicable state/local obligations

15

Extended partnership and S corporation returnsFederal and commonly aligned state returns

October

15

Extended individual/Schedule C and calendar-year C corporation returnsFederal and commonly aligned state returns

31

Quarter-end payroll filings fall on a weekendExpected next-business-day treatment; verify final calendar

November

1

Expected third-quarter Form 941 deadlineOctober 31 falls on Sunday; verify final IRS calendar

Begin year-end payroll, contractor, retirement-plan, inventory, and fixed-asset review.

December

15

Corporate estimated-tax installmentFederal and applicable state obligations

15

NY PTET estimated paymentIf participating

31

Complete year-end payroll and accountable-plan reimbursements; document inventory and asset activity

State and local checkpoints

New York and New York City

  • Confirm corporation, S corporation, partnership, and owner estimated-tax obligations.
  • PTET and NYC PTET elections, returns, and estimated payments require separate tracking.
  • NY sales tax and withholding schedules depend on assigned filing frequency.
  • NYC businesses may have General Corporation Tax, Business Corporation Tax, or Unincorporated Business Tax obligations.
  • NYS tax filing calendar

Maryland

  • Track Maryland business income-tax and pass-through entity obligations separately from federal filings.
  • Registered entities generally file an annual report by April 15; a personal property return may also be required.
  • Sales and use tax and employer withholding frequencies vary.
  • Maryland business annual filings

District of Columbia

  • Corporations and unincorporated businesses may have DC franchise-tax returns and estimated payments.
  • Personal property tax filings may apply.
  • Biennial reports are generally due April 1 in the entity’s assigned reporting year.
  • Sales tax and employer withholding frequencies vary.
  • DC Office of Tax and Revenue

California

  • Corporation, S corporation, partnership, and LLC return deadlines depend on classification.
  • California LLCs separately track the annual tax and, when applicable, the estimated LLC fee.
  • Statement of Information deadlines are entity- and anniversary-based.
  • Sales tax and payroll schedules depend on registration and assigned frequency.
  • California business filing information

Deadlines that need your own schedule

Payroll deposits

Federal and state deposits may be monthly, semiweekly, or otherwise assigned. Filing Form 941 does not replace required deposits.

Sales and use tax

Monthly, quarterly, annual, or accelerated schedules vary by jurisdiction and account. Use the due dates assigned to the business.

Annual and information reports

Registered-agent, statement-of-information, license, and local filings may follow anniversary, industry, or municipality-specific dates.

Before relying on a date

  • This calendar assumes a calendar tax year; fiscal-year businesses use different return deadlines.
  • Extensions generally extend time to file—not time to pay.
  • New businesses, multistate businesses, nonprofits, trusts, estates, excise-tax filers, and specialized industries may have additional obligations.
  • Federal dates should be checked against the final IRS Publication 509 for 2027 when released.

Akwaaba.

Akwaaba Tax Services provides thoughtful tax preparation, planning, notice support, and practical financial education. “Akwaaba” means “welcome” in Akan—and reflects the openness, clarity, and care we bring to every engagement.