January 15: the last estimated payment for 2026.
If you pay estimated tax, the fourth payment for 2026 income is due Friday, January 15, 2027, according to the 2026 Form 1040-ES. The same form says you can skip that payment if you file your 2026 return by February 1, 2027, and pay the full balance with it.
January is also property listing month. County business listings are generally due January 31, and our article on business property listing in January explains how that filing differs from your income tax return.
February 1: W-2s and 1099-NECs.
Employers furnish 2026 Forms W-2 to employees and file them with the Social Security Administration by February 1, 2027, the date given in the 2026 W-2 and W-3 instructions. Form 1099-NEC is due January 31, and the 1099-NEC instructions move a weekend due date to the next business day, so the 2026 forms are due Monday, February 1, 2027.
The 1099-NEC threshold changed for 2026. Nonemployee compensation is reported when payments to a contractor reach $2,000 for the year.
On the state side, the North Carolina Department of Revenue lists January 31 as the due date for the annual withholding reconciliation, Form NC-3, along with the W-2s and 1099s that go with it, filed electronically.
March 15: partnership and S corporation returns.
A calendar-year partnership files Form 1065, and a calendar-year S corporation files Form 1120-S, by the 15th day of the third month after year end, which is Monday, March 15, 2027. The owners' Schedule K-1s are due the same day. IRS Publication 509 lays out the rule, and Form 7004 extends those returns six months, to September 15, 2027.
North Carolina sets a later date for the state versions. The partnership return (D-403) and the S corporation return (CD-401S) are both due on the 15th day of the fourth month, April 15. Our page on business tax returns covers what each entity files.
April 15: individual returns and C corporations.
Form 1040 for 2026 is due Thursday, April 15, 2027, and the North Carolina return (D-400) follows the same 15th-day-of-the-fourth-month rule. A calendar-year C corporation's Form 1120 and North Carolina CD-405 are due the same day.
Extensions move the filing date, not the payment date.
Form 4868 gives individuals an automatic six-month extension to October 15, 2027. North Carolina accepts the federal extension for the state return if you certify on the North Carolina return that it was granted; otherwise Form D-410 is due by April 15. Either way, tax still owed after April 15 accrues penalties and interest.
Our page on extension help and extended returns covers the filing and payment distinction in more detail.
COMMON QUESTIONS
Questions you may have.
When is my 2026 tax return due?
Thursday, April 15, 2027, for both the federal Form 1040 and the North Carolina D-400. An extension moves the filing date to October 15, 2027, but not the payment date.
Do I have to make the January 15 estimated payment?
Not if you file your 2026 return by February 1, 2027, and pay the full balance with it, according to the IRS 2026 Form 1040-ES.
When are 2026 Forms 1099-NEC due?
Monday, February 1, 2027, because January 31 falls on a Sunday. For 2026 payments, a 1099-NEC is required when nonemployee compensation reaches $2,000.