Tax Deadlines 2026–2027: Federal and Virginia Calendar for Individuals and Businesses

Missing a tax deadline is one of the most expensive mistakes you can make, and the dates are not always where you expect them. This guide lists every major federal and Virginia tax deadline for 2026–2027, from the October 15, 2026 extension deadline through December 2027, with weekend and holiday shifts already applied. It covers individuals, the self-employed, small businesses and employers in Fredericksburg and across Virginia.

How weekend and holiday deadlines move

Both the IRS and Virginia Tax follow the same basic rule: if a due date falls on a Saturday, Sunday or legal holiday, you have until the next business day. For federal purposes, “legal holiday” means a holiday in the District of Columbia, which is why DC's Emancipation Day sometimes pushes the April deadline. In 2027, April 15 is a Thursday, so there is no shift.

Several big dates do move in this calendar:

• Virginia's May 1 filing date becomes Monday, May 3, 2027. Virginia's instructions say that when the last day to file or pay falls on a weekend or holiday, you may file and pay without penalty on the next business day. Mailed returns must be postmarked by that date.
• January 31, 2027 (Sunday) becomes Monday, February 1, 2027.
• October 31 payroll deadlines shift in both years: to Monday, November 2, 2026 and Monday, November 1, 2027.
• July 31, 2027 (Saturday) becomes Monday, August 2, 2027.

Complete deadline calendar: October 2026 to December 2027

Here is the full list in date order. “VA” marks Virginia deadlines. All dates assume a calendar tax year.

Deadlines for individuals and families

Federal

Your 2026 Form 1040 is due April 15, 2027. Filing Form 4868 by that date gets you an automatic extension to October 15, 2027, but any tax you owe is still due in April. April 15 is also the last day to make 2026 contributions to a traditional or Roth IRA and to a health savings account, which makes it a useful last-minute planning date.

Virginia

Your 2026 Form 760 is due May 3, 2027. Virginia grants an automatic six-month extension to file, to November 1, 2027, with no form required. The catch: you must pay at least 90% of your tax by May 3 or Virginia adds an extension penalty of 2% per month (up to 12%) on the unpaid balance, plus interest. If you owe, pay with Form 760IP or online.

Virginians living or serving outside the United States on the due date have until July 1, 2027 to file. Federal rules give U.S. citizens abroad an automatic two-month extension to June 15, 2027.

Quarterly estimated tax payments

If you are self-employed, have rental income, or take IRA withdrawals without withholding, you probably pay estimated tax. The federal and Virginia schedules are almost the same, with one important difference: Virginia's first payment is due May 1, not April 15.

How much to pay

You generally avoid a federal underpayment penalty if your withholding and estimates cover the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI was over $150,000). Virginia looks for at least 90% of the current year's tax paid on time through withholding and estimates, with limited exceptions such as basing payments on the prior year's tax.

Two changes are worth knowing. For tax years beginning in 2026, Virginia generally requires estimated payments only if you expect to owe more than $1,000 after withholding and credits (the old threshold was $150). And if you file and pay your full 2026 Virginia tax by March 1, 2027, you can skip the January 15 Virginia payment. The federal version of that rule uses February 1, 2027.

Our quarterly estimated taxes guide walks through the worksheets with examples.

Business return deadlines

• S corporations and partnerships (including multi-member LLCs taxed as partnerships): Form 1120-S or Form 1065 and K-1s are due March 15, 2027. Form 7004 extends filing to September 15, 2027.
• C corporations: Form 1120 is due April 15, 2027, with an extension to October 15, 2027. Federal and Virginia estimated payments are due on the 15th day of the 4th, 6th, 9th and 12th months.
• Virginia pass-through entities file Form 502 by April 15, 2027, one month after the federal return. The automatic six-month extension runs to October 15, 2027, but nonresident owner withholding is still due in April.
• Virginia corporations file Form 500 by April 15, 2027, with an automatic seven-month extension to November 15, 2027. An extension penalty applies if less than 90% of the tax is paid by April 15.
• Want S corp status for 2027? File Form 2553 by March 15, 2027. Our LLC vs. S corp guide helps you decide.

Single-member LLCs and sole proprietors report business income on Schedule C, so they follow the individual deadlines above.

Payroll and information return deadlines

If you have employees or pay contractors, January is your busiest month. Everything below is due Monday, February 1, 2027, for 2026:

• Forms W-2 to employees, and Copy A with Form W-3 to the Social Security Administration.
• Form 1099-NEC to contractors and to the IRS. For payments made in 2026 and later, the reporting threshold is $2,000 (up from $600).
• Most other 1099 recipient copies (1099-INT, 1099-DIV, 1099-MISC and so on).
• Fourth-quarter Form 941 and annual Form 940 (FUTA).
• Virginia Form VA-6 (or VA-6H for household employers) with W-2s and any 1099s showing Virginia withholding.
• Your fourth-quarter Virginia withholding return and the VEC quarterly payroll and tax report.

After that, quarterly Form 941s, Virginia quarterly withholding returns and VEC reports are due at the end of the month after each quarter: April 30, August 2 and November 1, 2027. Virginia monthly filers file Form VA-5 by the 25th of the following month, and semi-weekly filers pay within three banking days of each federal deposit date. Federal deposits follow your own monthly or semi-weekly schedule.

What an extension does (and does not) do

An extension is a permission slip to file late, not to pay late. Interest runs from the original due date on any unpaid balance, and the federal late-payment penalty is generally 0.5% of the unpaid tax per month. The federal late-filing penalty is far steeper, generally 5% per month up to 25%, so filing an extension on time is always worth it, even if you cannot pay everything.

1. Estimate your tax before the deadline. Use last year's return and your year-to-date numbers.
2. Pay what you can by the original date. For Virginia, aim for at least 90% to avoid the extension penalty.
3. File Form 4868 (federal). Making an electronic payment marked as an extension payment also counts. Virginia needs no form.
4. Calendar the new date. October 15, 2027 federal; November 1, 2027 for Virginia individuals.
5. If you cannot pay, file anyway and look at payment options. Our guide to IRS payment plans explains how they work.

How to never miss a deadline

• Put every date from the table above in your phone calendar with a reminder one week ahead.
• Pay electronically. IRS Direct Pay and Virginia Tax's online payment options give you instant confirmation. Virginia requires electronic payment if any single payment exceeds $1,500 or your total payments are expected to exceed $6,000.
• Watch for disaster relief. The IRS sometimes postpones deadlines for areas hit by storms or other disasters. Check IRS disaster relief announcements if severe weather hits Virginia.
• Know when 2027 numbers arrive. As of October 2, 2026, the IRS had not released 2027 inflation adjustments or the 2027 edition of Publication 509. The dates in this guide come from the statutory rules and the calendar, so they will not change unless Congress or a disaster postponement changes them.

Prefer to hand the calendar to someone else? Timeless Tax in Fredericksburg handles tax preparation, estimated payment planning and payroll filings for individuals and small businesses.

Written by the Timeless Tax & Accounting teamTimeless Tax & Accounting was founded in 2020 by Nagham Alobaidi and serves clients across Virginia and in other states, in English and Arabic. Reviewed for accuracy against IRS and Virginia Tax guidance as of October 2, 2026.

This page is general information, not tax, legal or financial advice for your specific situation. Tax rules change often — talk with a professional before acting.