The IRS MeF status page currently lists 2026 opening dates, not the 2027 individual-return opening date. Do not reuse last year’s date. Business-return e-filing can open on a different day. Software testing dates are not the public filing-season opening.
Check the IRS filing-season status ↗Dates To Put On Your Radar
January 15, 2027 is explicitly listed in the IRS’s 2026 estimated-tax guidance. Other future dates below are planning dates calculated from current federal due-date rules for ordinary calendar-year filers, not a newly announced 2027 IRS calendar. Confirm the applicable year’s instructions and any relief before relying on a date.
Finish An Extended 2025 Individual Return
For most individuals who obtained a valid filing extension. An extension to file did not extend the original payment deadline. IRS extension guidance ↗
Final 2026 Individual Estimated-Tax Installment
Generally the fourth installment for calendar-year individuals who must pay estimated tax. Special rules and an early-filing alternative can apply. IRS Publication 505 ↗
2027 Individual Filing-Season Opening
The first IRS acceptance day is different from a filing deadline or the day you begin gathering documents. No official 2027 opening date was verified as of the review date. IRS MeF status ↗
Typical W-2 And 1099-NEC Deadline
Planning date: January 31 falls on Sunday in 2027, moving the normal deadline to Monday. Generally covers furnishing W-2s to employees and filing with SSA, and furnishing/reporting 1099-NEC. Other 1099 forms have different deadlines. IRS calendar rules ↗ · 1099-NEC instructions ↗
Calendar-Year Partnerships And S Corporations
Planning date for most 2026 Forms 1065 and 1120-S, including applicable partner/shareholder information, or timely extension requests. Fiscal-year entities follow different dates. IRS entity due-date rules ↗
Most Individual Returns, Payments, And First Estimates
Planning date for most 2026 individual federal returns and unpaid tax, or an extension request. Also the usual first 2027 individual estimated-tax installment. Filing later does not automatically mean paying later. IRS filing rules ↗ · Estimated taxes ↗
Second 2027 Individual Estimated-Tax Installment
Planning date for taxpayers required to make this installment. Estimated-tax periods are not four equal calendar quarters. IRS estimated-tax guidance ↗
Third Estimates And Extended Entity Returns
Planning date for the third individual estimated-tax installment and most properly extended calendar-year partnership and S corporation returns. These are different obligations that happen to share a date. IRS calendar rules ↗
Most Extended 2026 Individual Returns
Planning date for individuals with a valid six-month filing extension. It is not a new general payment deadline. IRS extension guidance ↗
Three Dates That Are Not The Same Thing
Preparation day: when you and your preparer begin organizing a return. Opening day: when the IRS starts accepting the relevant returns. Due date: the deadline to file or pay. Your calendar should know which one it is talking about.
Make The Calendar Fit The Taxpayer
This is a selected federal planning guide, not a complete payroll, state, local, international, estate, or fiscal-year calendar. Weekends, legal holidays, disaster relief, combat-zone rules, and specific filing circumstances can change deadlines. Check IRS disaster relief and your state tax agency when relevant. Employer deposits and recurring payroll obligations need their own schedule.
Published by the Cima research desk. General education; verify the applicable return instructions and current relief. The future planning dates above are Cima’s application of current IRS rules, clearly distinguished from an announced filing-season start.