Tax deadlines
Federal and Massachusetts tax deadlines
The due dates for individuals, businesses and employers for the next 15 months. Dates that land on a weekend or a holiday are already moved to the next business day, by the IRS's rules and by Massachusetts's own (which include Patriots' Day).
Good to know. These dates are for calendar-year filers. An extension gives you more time to file, not more time to pay. Payroll deposit schedules, monthly sales tax and fiscal-year businesses have their own dates; ask us for yours. Updated November 3, 2026.
Individuals Businesses Employers
December 2026
| Due | What | For |
|---|---|---|
| Corporate estimated tax payment, federal and Massachusetts4th quarter 2026 | Businesses |
January 2027
| Due | What | For |
|---|---|---|
| Estimated tax payment, federal and Massachusetts4th quarter 2026 | Individuals |
February 2027
| Due | What | For |
|---|---|---|
| 1099-NEC forms to contractors and the IRS2026 | Businesses | |
| Massachusetts sales tax return (ST-9)4th quarter 2026 | Businesses | |
| Federal payroll tax return (Form 941)4th quarter 2026 | Employers | |
| Federal unemployment tax return (Form 940)2026 | Employers | |
| Massachusetts unemployment and paid leave contributions (DUA)4th quarter 2026 | Employers | |
| Massachusetts withholding return4th quarter 2026 | Employers | |
| W-2s to employees and W-3 to the Social Security Administration2026 | Employers |
March 2027
| Due | What | For |
|---|---|---|
| Partnership tax returns (federal 1065, Massachusetts Form 3)2026 | Businesses | |
| S corporation tax returns (federal 1120-S, Massachusetts 355S)2026 | Businesses |
April 2027
| Due | What | For |
|---|---|---|
| Corporate estimated tax payment, federal and Massachusetts1st quarter 2027 | Businesses | |
| Corporate tax returns (federal 1120, Massachusetts 355)2026 | Businesses | |
| Estimated tax payment, federal and Massachusetts1st quarter 2027 | Individuals | |
| Individual tax returns (federal 1040, Massachusetts Form 1)2026 | Individuals | |
| Massachusetts sales tax return (ST-9)1st quarter 2027 | Businesses | |
| Federal payroll tax return (Form 941)1st quarter 2027 | Employers | |
| Massachusetts unemployment and paid leave contributions (DUA)1st quarter 2027 | Employers | |
| Massachusetts withholding return1st quarter 2027 | Employers |
June 2027
| Due | What | For |
|---|---|---|
| Corporate estimated tax payment, federal and Massachusetts2nd quarter 2027 | Businesses | |
| Estimated tax payment, federal and Massachusetts2nd quarter 2027 | Individuals |
July 2027
| Due | What | For |
|---|---|---|
| Massachusetts sales tax return (ST-9)2nd quarter 2027 | Businesses |
August 2027
| Due | What | For |
|---|---|---|
| Federal payroll tax return (Form 941)2nd quarter 2027 | Employers | |
| Massachusetts unemployment and paid leave contributions (DUA)2nd quarter 2027 | Employers | |
| Massachusetts withholding return2nd quarter 2027 | Employers |
September 2027
| Due | What | For |
|---|---|---|
| Corporate estimated tax payment, federal and Massachusetts3rd quarter 2027 | Businesses | |
| Extended S corporation and partnership returns (1120-S, 1065; MA 355S, Form 3)2026, if extended | Businesses | |
| Estimated tax payment, federal and Massachusetts3rd quarter 2027 | Individuals |
October 2027
| Due | What | For |
|---|---|---|
| Extended C corporation returns (1120; MA 355)2026, if extended | Businesses | |
| Extended individual returns (1040; MA Form 1)2026, if extended | Individuals |
November 2027
| Due | What | For |
|---|---|---|
| Massachusetts sales tax return (ST-9)3rd quarter 2027 | Businesses | |
| Federal payroll tax return (Form 941)3rd quarter 2027 | Employers | |
| Massachusetts unemployment and paid leave contributions (DUA)3rd quarter 2027 | Employers | |
| Massachusetts withholding return3rd quarter 2027 | Employers |
December 2027
| Due | What | For |
|---|---|---|
| Corporate estimated tax payment, federal and Massachusetts4th quarter 2027 | Businesses |
January 2028
| Due | What | For |
|---|---|---|
| Estimated tax payment, federal and Massachusetts4th quarter 2027 | Individuals | |
| 1099-NEC forms to contractors and the IRS2027 | Businesses | |
| Massachusetts sales tax return (ST-9)4th quarter 2027 | Businesses | |
| Federal payroll tax return (Form 941)4th quarter 2027 | Employers | |
| Federal unemployment tax return (Form 940)2027 | Employers | |
| Massachusetts unemployment and paid leave contributions (DUA)4th quarter 2027 | Employers | |
| Massachusetts withholding return4th quarter 2027 | Employers | |
| W-2s to employees and W-3 to the Social Security Administration2027 | Employers |
Sources: IRS Publication 509 (Tax Calendars) and Massachusetts Department of Revenue due date guidance, including TIR 84-3 on weekend and holiday due dates. This calendar is general information.
Let us keep track of the dates
Bookkeeping and payroll clients see their own deadlines in MyBooks, with reminders.