--- title: "Tax Deadlines" description: "Federal and North Carolina tax deadlines for the 2027 filing season: returns, extensions, estimated payments, W-2s and payroll forms." url: https://markpattyaccounting.com/resources/tax-deadlines lang: en last_modified: 2026-09-16 --- # Tax deadlines for 2027, federal and North Carolina ## Quick answer Most individual federal and North Carolina returns for 2026 are due Thursday, April 15, 2027. An extension moves the filing deadline to Friday, October 15, 2027, but any tax you owe is still due in April. Estimated tax payments are due April 15, June 15 and September 15, 2027, and January 18, 2028. ## Key dates | Date | What's due | Who | |---|---|---| | Friday, January 15, 2027 | 4th estimated tax payment for 2026 (federal and NC) | Self-employed and others who pay estimated tax | | Monday, February 1, 2027 | Give employees their W-2s | Employers | | Monday, March 15, 2027 | Partnership (Form 1065) and S corporation (Form 1120-S) returns, or an extension request | Partnerships, S corporations | | Thursday, April 15, 2027 | 2026 individual returns (federal Form 1040 and NC Form D-400), extension requests, 1st estimated payment for 2027 | Individuals | | Friday, April 30, 2027 | 1st quarter Form 941 | Employers | | Tuesday, June 15, 2027 | 2nd estimated tax payment (federal and NC) | Estimated tax payers | | Monday, August 2, 2027 | 2nd quarter Form 941 | Employers | | Wednesday, September 15, 2027 | 3rd estimated tax payment; extended partnership and S corporation returns | Estimated tax payers, businesses | | Friday, October 15, 2027 | Extended 2026 individual returns | Individuals with an extension | | Monday, November 1, 2027 | 3rd quarter Form 941 | Employers | | Tuesday, January 18, 2028 | 4th estimated tax payment for 2027 | Estimated tax payers | | Monday, January 31, 2028 | 4th quarter Form 941 | Employers | When a deadline falls on a weekend or legal holiday, it moves to the next business day; the dates above already include that. January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so that payment is due January 18. ## About extensions An IRS extension gives you until October 15 to file, not to pay. Pay what you expect to owe by April 15 to limit penalties and interest. North Carolina grants an automatic extension to file your state return when you have a federal extension and say so on your North Carolina return. [Book an appointment] [Call (704) 471-1414] ## North Carolina at a glance | | Tax year 2026 (filed in 2027) | |---|---| | Income tax rate | Flat 3.99% (rate changes may apply to tax years starting in 2027) | | Standard deduction | $12,750 single or married filing separately · $19,125 head of household · $25,500 married filing jointly or qualifying surviving spouse | | Age 65 or blind | No extra North Carolina standard deduction | | Social Security | Not taxed by North Carolina when it was taxed on your federal return (you deduct it) | | Return form | Form D-400 | | Estimated tax required | When you expect to owe $1,000 or more after withholding and credits | ## Official sources - IRS Publication 509, Tax Calendars: https://www.irs.gov/publications/p509 - IRS Publication 15, Employer's Tax Guide: https://www.irs.gov/publications/p15 - IRS, Get an extension to file your tax return: https://www.irs.gov/filing/get-an-extension-to-file-your-tax-return - NCDOR, Tax rate schedules: https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules - NCDOR, Standard deduction: https://www.ncdor.gov/taxes-forms/individual-income-tax/filing-topics/north-carolina-standard-deduction-or-north-carolina-itemized-deductions - NCDOR, Estimated income tax: https://www.ncdor.gov/taxes-forms/individual-income-tax/estimated-income-tax - NCDOR, Extensions: https://www.ncdor.gov/taxes-forms/individual-income-tax/extensions ## Related services - Tax Preparation in Shelby: https://markpattyaccounting.com/services/tax-preparation --- Mark Patty & Associates, LLC 724 South Morgan Street, Shelby, NC 28150 Phone: (704) 471-1414 Hours: Monday to Friday, 8:00 AM to 5:00 PM. After hours by appointment. Page: https://markpattyaccounting.com/resources/tax-deadlines