January Tax Deadlines 2027

January 2027 tax deadlines at a glance

This page summarizes widely published deadlines and is not tax advice. Confirm current rules on IRS.gov or GOV.UK, or with a tax professional.

Q4 estimated tax payment due January 15

The fourth and final estimated tax payment for the 2026 tax year covers income from September 1 through December 31, 2026. It is normally due January 15; when that date falls on a weekend or a federal holiday such as MLK Day, the deadline moves to the next business day. In 2027, the due date is Friday, January 15, 2027.

Estimated payments apply to income that is not covered by withholding, such as self-employment, rental and investment income. You can skip the January payment if you file your 2026 return and pay the entire balance due by January 31 (or the next business day). Farmers and fishermen, meaning those who get at least two-thirds of their gross income from farming or fishing, can make a single payment by January 15 or skip it if they file and pay in full by March 1.

Payment options include IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), your IRS online account, or a check with a Form 1040-ES voucher. A late or short payment can lead to an underpayment penalty, figured on Form 2210. Many states with an income tax also set their last estimated payment in mid-January, so check with your state tax agency.

Forms W-2, W-3 and 1099 due January 31

Employers must give each employee a Form W-2 for 2026 wages and file Copy A with the Social Security Administration, along with transmittal Form W-3, by January 31. The deadline is the same for paper and electronic filing.

Form 1099-NEC, which reports nonemployee compensation paid to independent contractors, is due to recipients and to the IRS by January 31, again for both paper and electronic filing. Form 1099-MISC, used for rents, royalties, prizes and other income, must generally reach recipients by January 31, but the IRS copy is due later: February 28 on paper or March 31 if filed electronically. Businesses filing 10 or more information returns in total must file them electronically.

When January 31 falls on a weekend, these deadlines move to the following Monday, which makes the 2027 deadline Monday, February 1, 2027. Workers who have not received a form should contact the employer or payer first.

Form 941 and Form 940 payroll returns

Form 941, the quarterly federal payroll tax return, is due January 31 for the October–December quarter of 2026. Form 940, the annual Federal Unemployment Tax Act (FUTA) return, has the same deadline, and small employers that file the annual Form 944 instead of Form 941 also file by January 31.

If you deposited all the tax for the period on time and in full, the IRS gives you until February 10 to file these returns. The January working days page can help with payroll scheduling around the holidays.

When the IRS opens the 2027 filing season

The IRS begins accepting 2026 individual returns in late January, on a date it announces each year. Tax software lets you prepare a return before then, but the IRS does not process returns until the season opens. The regular filing deadline for 2026 returns is April 15, 2027, moved to the next business day when it falls on a weekend or holiday.

By law, refunds on returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit cannot be issued before mid-February, even if you file early.

UK Self Assessment deadline: 31 January

In the UK, January 31 is the deadline to file an online Self Assessment tax return for the tax year ending 5 April 2026. It is also the deadline to pay any balancing payment still owed for that year and, where it applies, the first payment on account toward the tax year that began on 6 April 2026. Paper returns for the same year were due by October 31, 2026.

Under the standard Self Assessment rules, a return filed up to three months late gets an automatic £100 penalty, with further penalties after that and interest on tax paid late. People who join Making Tax Digital for Income Tax move to a points-based penalty system from their first tax year in it. Each payment on account is normally half of the previous year's bill, and the second one is due July 31. You do not have to make payments on account if your last Self Assessment bill was under £1,000 or if more than 80% of your tax was already collected at source, for example through PAYE. Other UK dates in January are on the bank holidays page.

Q4 tax and W-2 deadlines 2024–2035

The table applies the weekend and holiday rules to each year. When January 15 falls on a Saturday, Sunday or MLK Day, the Q4 payment moves to the next business day; when January 31 falls on a weekend, the W-2 and 1099-NEC deadline moves to the following Monday.

Add the dates that apply to you to a printable January calendar or the January 2027 calendar.

Related

• Working days
• MLK Day
• Bank holidays
• New Year's Day
• Week numbers
• January 2027 calendar