Quick answer: This calendar lists the federal, Virginia, Maryland and DC tax deadlines for 2026 and 2027. For 2026 income, the main dates are January 15, 2027 (last estimated payment), February 1, 2027 (W-2s and 1099s), March 15, 2027 (S corp and partnership returns), April 15, 2027 (federal, Maryland and DC individual returns) and May 3, 2027 (Virginia individual returns).
Bookmark this page. It lists every date that matters for calendar year individuals, small businesses and employers in Virginia, Maryland and DC, with 2026 and 2027 dates side by side.
How weekends and holidays move deadlines
When a federal, Virginia, Maryland or DC deadline falls on a Saturday, Sunday or legal holiday, it moves to the next business day. County due dates generally move the same way.
| Normal date | Actual date | What is due |
|---|---|---|
| Oct 31, 2026 | Nov 2, 2026 | Third quarter Form 941 |
| Nov 1, 2026 | Nov 2, 2026 | Extended Virginia Form 760 |
| Dec 5, 2026 | Dec 7, 2026 | Second half real estate tax |
| Jan 31, 2027 | Feb 1, 2027 | W-2s, 1099-NEC, Forms 940 and 941 |
| May 1, 2027 | May 3, 2027 | Virginia Form 760 |
| May 15, 2027 | May 17, 2027 | Form 990 |
| Jul 31, 2027 | Aug 2, 2027 | DC personal property return (FP-31) |
Federal tax deadlines for 2026 and 2027
| What is due | 2026 date | 2027 date |
|---|---|---|
| Fourth quarter estimated tax for the prior year | Jan 15 | Jan 15 |
| W-2s, 1099-NEC, fourth quarter Form 941, Form 940 | Feb 2 | Feb 1 |
| Form 1065, Form 1120-S, or Form 7004 extension; Form 2553 for the current year | Mar 16 | Mar 15 |
| Form 1040 and Form 1120, or extension; first quarter estimate; prior year IRA and HSA contributions | Apr 15 | Apr 15 |
| First quarter Form 941 | Apr 30 | Apr 30 |
| Form 990 series for nonprofits | May 15 | May 17 |
| Second quarter estimated tax | Jun 15 | Jun 15 |
| Second quarter Form 941 | Jul 31 | Aug 2 |
| Third quarter estimate; extended Forms 1065 and 1120-S | Sep 15 | Sep 15 |
| Extended Forms 1040 and 1120 | Oct 15 | Oct 15 |
| Third quarter Form 941 | Nov 2 | Nov 1 |
| Extended Form 990 | Nov 16 | Nov 15 |
| Fourth quarter corporate estimated tax | Dec 15 | Dec 15 |
Each year’s returns cover the prior tax year. The April 15, 2027 date is for your 2026 return.
Quarterly estimated tax dates
If no one withholds tax from your income, you generally pay four times a year. The IRS generally expects payments if you will owe $1,000 or more after withholding and refundable credits, and your withholding and credits will not meet the safe harbor. Virginia expects them if you will owe more than $1,000, up from $150 before 2026.
Business return deadlines by entity type
| Business type | Federal return and due date | Virginia return and due date |
|---|---|---|
| Sole proprietor or single member LLC | Form 1040 with Schedule C, April 15 | Form 760, May 1 |
| Partnership or multi member LLC | Form 1065, March 15 | Form 502, April 15 |
| S corporation | Form 1120-S, March 15 | Form 502, April 15 |
| C corporation | Form 1120, April 15 | Form 500, April 15 |
| Nonprofit | Form 990 series, May 15 | Usually none, unless it has unrelated business income |
Not sure which return you file? Read what an S corp is or see our business tax services.
Payroll and 1099 deadlines
- January 31 (Feb 1, 2027): W-2s to employees and the Social Security Administration, 1099-NEC to contractors and the IRS, Form 940, fourth quarter Form 941 and Virginia Form VA-6
- Quarterly: Form 941 and the Virginia Employment Commission unemployment report are due the last day of the month after each quarter
- Payroll deposits: federal deposits are monthly or semiweekly, depending on your size. Virginia withholding follows its own schedule
- 1099-MISC to the IRS: March 1, 2027 on paper or March 31, 2027 electronically
New for 2026: For payments made in 2026, a 1099-NEC is generally required only when you paid someone $2,000 or more, up from $600. See our 1099 guide.
Virginia tax deadlines
| What is due | 2026 date | 2027 date |
|---|---|---|
| Fourth quarter Form 760ES | Jan 15 | Jan 15 |
| Form VA-6 annual withholding and W-2s | Feb 2 | Feb 1 |
| Form 502 (pass through) and Form 500 (corporations), plus first quarter 500ES | Apr 15 | Apr 15 |
| Form 760 individual return and first quarter 760ES | May 1 | May 3 |
| Second quarter 760ES and 500ES | Jun 15 | Jun 15 |
| Third quarter 760ES and 500ES | Sep 15 | Sep 15 |
| Extended Form 502 | Oct 15 | Oct 15 |
| Extended Form 760 | Nov 2 | Nov 1 |
| Extended Form 500 | Nov 16 | Nov 15 |
| Fourth quarter 500ES | Dec 15 | Dec 15 |
| Sales tax returns | 20th of the month after each period | 20th of the month after each period |
More in our Virginia sales tax guide and state and local tax services.
Maryland tax deadlines
Maryland lines up with the federal April 15 date for individual and most business returns, unlike Virginia.
| What is due | 2026 date | 2027 date |
|---|---|---|
| Fourth quarter Form 502D (individual estimate) | Jan 15 | Jan 15 |
| Form MW508 annual withholding reconciliation and W-2s | Feb 2 | Feb 1 |
| Form 502 individual return and first quarter 502D | Apr 15 | Apr 15 |
| Form 500 (corporations) and Form 510 (pass through entities), plus first quarter estimates | Apr 15 | Apr 15 |
| Business personal property return and annual report to SDAT | Apr 15 | Apr 15 |
| Second quarter 502D and business estimates | Jun 15 | Jun 15 |
| Third quarter 502D and business estimates | Sep 15 | Sep 15 |
| Extended Form 502 and extended Form 510 for partnerships | Oct 15 | Oct 15 |
| Extended Form 500 and extended Form 510 for S corporations | Nov 16 | Nov 15 |
| Fourth quarter corporate estimate (Form 500D) | Dec 15 | Dec 15 |
| Sales and use tax returns | 20th of the month after each period | 20th of the month after each period |
Do not miss: Every business registered in Maryland files the SDAT annual report and personal property return by April 15, even with no property in the state. Missing it can cost you good standing.
Washington, DC tax deadlines
DC also uses April 15 for nearly everything. The big difference is the D-30: DC taxes unincorporated businesses, such as sole proprietors and LLCs taxed as partnerships, at the business level.
| What is due | 2026 date | 2027 date |
|---|---|---|
| Fourth quarter Form D-40ES (individual estimate) | Jan 15 | Jan 15 |
| Form WT with W-2s and 1099s | Feb 2 | Feb 1 |
| Biennial report to DLCP (every two years, if due for your entity) | Apr 1 | Apr 1 |
| Form D-40 individual return and first quarter D-40ES | Apr 15 | Apr 15 |
| Form D-20 (corporations), Form D-30 (unincorporated businesses) and Form D-65 (partnerships) | Apr 15 | Apr 15 |
| Second quarter estimates | Jun 15 | Jun 15 |
| Personal property return (FP-31) | Jul 31 | Aug 2 |
| Third quarter estimates | Sep 15 | Sep 15 |
| Extended D-40, D-20, D-30 and D-65 | Oct 15 | Oct 15 |
| Fourth quarter D-20ES and D-30ES | Dec 15 | Dec 15 |
| Sales and use tax returns | 20th of the month after each period | 20th of the month after each period |
Live in one state and work in another? Our guide to multi state tax returns in the DMV explains which returns you file.
Loudoun County tax deadlines
| Date | What is due |
|---|---|
| February 1 | Personal property return, only if your vehicle or other information changed |
| March 1 | Business license (BPOL) and business personal property return |
| May 5 | First half vehicle and business personal property tax |
| June 5 | First half real estate tax |
| October 5 | Second half vehicle and business personal property tax |
| December 5 | Second half real estate tax (December 7 in 2026) |
Details in our guides to Loudoun County business taxes and Loudoun personal property tax.
Fairfax County tax deadlines
| Date | What is due |
|---|---|
| 20th of each month | Food and beverage (meals) tax and transient occupancy tax |
| March 1 | Business license (BPOL) renewal and payment |
| May 1 | Business tangible personal property return |
| July 28 | First half real estate tax |
| October 5 | Vehicle and business personal property tax |
| December 5 | Second half real estate tax (December 7 in 2026) |
Details in our guide to Fairfax County business taxes.
Extensions and penalties: more time to file, not to pay
- Individuals: Form 4868 extends the federal return six months. Virginia extends automatically to November 1, but you must pay at least 90% by May 1 to avoid an extension penalty
- Businesses: Form 7004 extends Forms 1065, 1120-S and 1120. Virginia extends Form 502 six months and Form 500 seven months
- Nonprofits: Form 8868 extends Form 990 six months
- Maryland: individuals get an automatic six month extension, and file Form 502E only if paying. Form 500E gives corporations seven months; Form 510E gives S corporations seven months and partnerships six
- DC: Form FR-127 extends Form D-40 six months. Businesses use FR-120 (D-20), FR-130 (D-30) or FR-165 (D-65). Check the instructions for each DC return, since DC periods do not follow Maryland’s rules
What to do if you missed a tax deadline
- File as soon as you can. The late filing penalty grows every month
- Pay what you can now. Interest runs on any unpaid balance
- Ask about first time penalty relief if you have a clean record for the past three years
- Set up a payment plan if you cannot pay in full
Got a notice? Our IRS notice help can help you respond.
Tax deadline FAQs
When are 2026 taxes due in 2027?
Federal individual returns for tax year 2026 are due Thursday, April 15, 2027. Virginia Form 760 is due May 1, which moves to Monday, May 3, 2027 because May 1 is a Saturday.
Is the Virginia tax deadline different from the federal deadline?
Yes. Virginia individual returns are due May 1, about two weeks after the federal April 15 date. Virginia business returns (Forms 500 and 502) follow the federal April 15 date for calendar year filers.
What happens if a tax deadline falls on a weekend?
It moves to the next business day. For example, January 31, 2027 is a Sunday, so W-2s and 1099-NEC forms are due Monday, February 1, 2027.
Does a tax extension give me more time to pay?
No. A federal or Virginia extension gives you more time to file the return, not to pay. Pay your best estimate by the original due date to limit penalties and interest.
When is the last estimated tax payment for 2026?
The fourth quarter payment for 2026 is due January 15, 2027, for both the IRS and Virginia. Corporations pay their fourth quarter estimate earlier, on December 15, 2026.
When are S corp and partnership returns due in 2027?
Form 1120-S and Form 1065 for calendar year 2026 are due Monday, March 15, 2027. Filing Form 7004 extends that to September 15, 2027.
Do I need to send a 1099-NEC for 2026 payments?
Only if you paid a contractor $2,000 or more during 2026. The threshold rose from $600 starting with payments made in 2026. Forms are due to the contractor and the IRS by February 1, 2027.
When are Maryland taxes due in 2027?
Maryland Form 502 for tax year 2026 is due Thursday, April 15, 2027, the same day as the federal return. Maryland business returns (Forms 500 and 510) and the business personal property return to SDAT are also due April 15, 2027.
When are DC taxes due in 2027?
DC Form D-40 for individuals and the D-20, D-30 and D-65 business returns are all due Thursday, April 15, 2027 for calendar year filers. DC W-2s go in with Form WT by February 1, 2027.
What is the DC D-30 and who files it?
DC taxes unincorporated businesses, such as sole proprietors and LLCs taxed as partnerships, on Form D-30. You generally file it if your business had more than $12,000 of gross income, and it is due April 15.
When is the Virginia extended filing deadline?
Virginia gives individuals an automatic six month extension to November 1. In 2026 that falls on a Sunday, so extended Form 760 returns are due Monday, November 2, 2026.
Never miss a deadline
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This article is general information and not tax advice for your situation. Tax rules change, so talk with a qualified professional before making decisions.
