The 2027 calendar
Dates are for a calendar-year business filing 2026 returns and running payroll and sales tax in 2027. A due date that falls on a Saturday, Sunday or legal holiday moves to the next business day, federally and in New York (IRS Publication 509; tax.ny.gov); the dates below already include that shift.
| Date | What is due | Who it applies to |
|---|---|---|
| January 15 | Fourth 2026 estimated tax payment, federal and New York | Owners who pay estimated tax |
| February 1 | W-2s to employees and the SSA; 1099-NEC to contractors and the IRS; Form 940; Form 941 and NYS-45 for the fourth quarter of 2026 | Employers; businesses that paid contractors |
| March 15 | Form 1065 and IT-204; Form 1120-S and CT-3-S; NYC-204; NYC-4S | Partnerships and multi-member LLCs; S corporations |
| March 15 | Form IT-204-LL and the LLC fee, with no extension | LLCs and LLPs with New York income |
| March 15 | PTET election for 2027, its first estimated payment, and the 2026 PTET return | Partnerships and S corporations that elect |
| March 15 | First 2027 installment of corporation tax: state and city on CT-300 and NYC-300; city with NYC-4S or its extension | C corporations whose tax two years earlier was over $5,000 (state) or $1,000 (city); S corporations whose 2026 city tax was over $1,000 |
| March 22 | Sales tax return for December to February, and the annual return | Quarterly and annual sales tax filers |
| April 15 | Form 1040 with Schedule C; Form 1120 and CT-3; NYC-202; NYC-2 | Sole proprietors and owners; C corporations |
| April 15 | First 2027 estimated tax payment, federal, New York and city | Owners; C corporations (federal); businesses expecting city tax |
| April 30 | Form 941 and NYS-45 for the first quarter | Employers |
| June 15 | Second estimated tax payment; PTET payment | Owners; corporations; electing businesses |
| June 21 | Sales tax return for March to May | Quarterly sales tax filers |
| August 2 | Form 941 and NYS-45 for the second quarter | Employers |
| September 15 | Third estimated tax payment; PTET payment; extended partnership and S corporation returns | Owners; corporations; electing businesses; anyone who extended |
| September 20 | Sales tax return for June to August | Quarterly sales tax filers |
| October 15 | Extended Form 1040, Form 1120 and their state and city returns | Anyone who extended |
| November 1 | Form 941 and NYS-45 for the third quarter | Employers |
| December 15 | Last 2027 corporate estimated tax payment, federal, state and city; last PTET payment for 2027 | Corporations; electing businesses |
| December 20 | Sales tax return for September to November | Quarterly sales tax filers |
Federal returns
Partnerships file Form 1065 and S corporations Form 1120-S by the 15th day of the third month after their year ends. C corporations file Form 1120 by the 15th day of the fourth month, and sole proprietors report on Schedule C with Form 1040 by April 15 (IRS Publication 509).
Form 7004 gives a business six more months to file, and Form 4868 does the same for a personal return. An extension does not give more time to pay: tax not paid by the original date carries interest and penalties (Form 7004 instructions).
New York State returns
- Form IT-204, the partnership return, is due with the federal return, the 15th day of the third month. Form IT-370-PF extends it six months (IT-204 instructions).
- Form CT-3-S, the S corporation return, is due 2½ months after year end. Form CT-5.4 extends it (CT-3-S instructions).
- Form CT-3, the C corporation return, is due 3½ months after year end. Form CT-5 extends it (CT-3 instructions).
The LLC and partnership filing fee
Form IT-204-LL carries a yearly fee owed by LLCs and LLPs with New York income in the year (not those taxed as corporations), and by ordinary partnerships whose New York gross income in the previous year was $1 million or more. It is due on the 15th day of the third month, and there is no extension of time to file it or pay the fee (IT-204-LL instructions). The fee follows the previous year’s New York gross income: $25 up to $100,000, $50 up to $250,000, $175 up to $500,000, $500 up to $1 million, $1,500 up to $5 million, $3,000 up to $25 million and $4,500 above that. A single-member LLC that is disregarded pays $25.
PTET and estimated tax
A partnership or S corporation that wants to pay New York’s pass-through entity tax must elect by March 15 and pays it on March 15, June 15, September 15 and December 15 (tax.ny.gov). The New York PTET guide explains when it pays.
Owners pay their own estimated tax on April 15, June 15, September 15 and January 15, federally on Form 1040-ES and in New York on Form IT-2105 (Form 1040-ES; IT-2105 instructions).
Corporations follow other dates. Federally, they pay on April 15, June 15, September 15 and December 15 (IRS Publication 509). A C corporation whose New York tax two years earlier was over $5,000 pays 25% of it (40% over $100,000) on Form CT-300 by March 15, then its state estimates on June 15, September 15 and December 15 (CT-300 instructions; CT-400 instructions). City corporation estimates follow the same pattern; the NYC business taxes guide has their dates.
Payroll
Form NYS-45, the quarterly payroll return, and federal Form 941 are due the last day of the month after each quarter (NYS-45 instructions; IRS Publication 509). Form 940, the annual federal unemployment return, W-2s and 1099-NEC forms are due at the end of January. The NYS-45 guide covers what each quarter involves.
Sales tax
New York’s sales tax quarters run March to May, June to August, September to November and December to February, and a quarterly return is due 20 days after each one ends. A business with $300,000 or more of taxable sales in a quarter must file monthly; one owing $3,000 or less a year may be put on an annual return due March 20 (TB-ST-275).
New York City returns
The city returns follow the federal dates: NYC-204 and NYC-4S with partnership and S corporation returns, NYC-202 and NYC-2 by April 15 (NYC-204 instructions; NYC-4S instructions). The NYC business taxes guide explains which tax applies.
Example: a two-member Brooklyn LLC with four employees
A café in Brooklyn is an LLC with two members, taxed as a partnership, with four employees on payroll and taxable sales of about $90,000 a quarter. It has not elected PTET. In 2027 it has:
- February 1: W-2s for the four employees, Form 940, and Form 941 and NYS-45 for the last quarter of 2026.
- March 15: Form 1065, Form IT-204, Form IT-204-LL with its fee, and Form NYC-204, or extensions for the returns, with the fee paid in any case.
- March 22, June 21, September 20 and December 20: quarterly sales tax returns.
- April 30, August 2 and November 1: Form 941 and NYS-45 for the first three quarters.
- January 15, 2027 (the last payment for 2026), April 15, June 15 and September 15, 2027, and January 18, 2028 (the last for 2027): each member’s own estimated tax, and the LLC’s city estimates if it expects more than $3,400 of unincorporated business tax.
For help with them, see tax filing and payroll.
Questions
What if a tax date falls on a weekend?
It moves to the next business day, for the IRS and for New York. That is why the March 15, 2026 deadline was March 16 that year. The 2027 calendar above already includes the shift.
Does an extension give me more time to pay?
No. An extension gives more time to file the return, not to pay the tax. Pay what you expect to owe by the original date. The New York LLC filing fee has no extension at all.
I had no income this year. Do I still file?
A partnership, LLC or corporation that is still in business usually files its returns even in a year with no profit, and reports the loss there. An LLC taxed as a partnership or disregarded that has any New York income, gain, loss or deduction in the year also owes its IT-204-LL fee, at least $25; one with no New York activity at all does not file it.
What is the penalty for a late partnership return?
For a return due in 2027, the IRS charges $260 for each partner for each month or part of a month the return is late, up to 12 months (Rev. Proc. 2025-32). New York adds $50 per partner per month, up to five months (IT-204 instructions). A two-partner LLC that files three months late owes $1,560 federally and $300 to New York.