Last reviewed against the IRS, Franchise Tax Board, EDD, California Secretary of State, Delaware Division of Corporations and Texas Comptroller sources listed below.
Who this calendar is for
It assumes a calendar-year Delaware C-corporation that is registered to do business in California, has employees on payroll, pays some contractors, and may have Texas nexus. That is the most common shape of a seed- or Series A-stage US startup. Every date is for filings made in 2027: the 2026 tax returns and year-end payroll forms, plus the 2027 estimates and quarterly returns.
Use the filters above the table to hide what does not apply to you: turn off Texas if you have no Texas presence, or payroll filings if you have no employees yet. The .ics download contains exactly the rows on screen, so it can go straight into Google Calendar, Outlook or Apple Calendar.
The weekend and holiday rule, and the 2027 dates it moves
Every jurisdiction here gives you the next business day when a deadline lands on a weekend or legal holiday. The IRS's version for Form 1120: "If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next business day." For federal purposes "legal holiday" means a District of Columbia legal holiday. The FTB, the EDD and the Texas Comptroller say the same for their filings.
In 2027 the rule moves five clusters of deadlines:
| Statutory date | Day | Moves to | What moves |
|---|---|---|---|
| January 31 | Sunday | Monday, February 1 | W-2s, 1099-NEC, 1099-MISC recipient copies, Form 940, Q4 2026 Form 941, Q4 2026 DE 9/DE 9C |
| February 28 | Sunday | Monday, March 1 | Paper 1099-MISC to the IRS |
| May 15 | Saturday | Monday, May 17 | Texas franchise tax report and Public Information Report |
| July 31 | Saturday | Monday, August 2 | Q2 Form 941 and DE 9/DE 9C |
| October 31 | Sunday | Monday, November 1 | Q3 Form 941 and DE 9/DE 9C |
The IRS has already confirmed the first one: its 2026 W-2 instructions give February 1, 2027 as the due date, and EDD's calendar lists the Q4 2026 DE 9 as delinquent if not filed by February 1, 2027.
Just as useful is what does not move. April 15, 2027 is a Thursday, and DC Emancipation Day (April 16) falls on the Friday after it, so the federal and California April deadlines stay put. Delaware's March 1 is a Monday.
January and February: year-end payroll and 1099s
The year's first crunch is the February 1, 2027 stack. W-2s go to employees and, with Form W-3, to the Social Security Administration on the same day; an extension of the SSA filing does not extend the employee copies. Form 940 (FUTA) and the Q4 Form 941 are due that day too, though you may file either by February 10 if every deposit was made on time. California employers file the Q4 DE 9 and DE 9C.
Contractors get Form 1099-NEC by February 1, and the IRS copy is due the same day whether you file on paper or electronically. For tax years beginning after 2025 the threshold for most 1099-NEC and 1099-MISC payments rose from $600 to $2,000, so check last year's vendor list against the new limit (gross proceeds paid to attorneys are still reported from $600). 1099-MISC recipient copies are due February 1; the IRS copy is due March 1 on paper or March 31 electronically. Anyone filing 10 or more information returns in total must e-file.
March 1: Delaware
The Delaware annual report and franchise tax for 2026 must be received by March 1, 2027. The bill Delaware sends a typical startup is computed on the Authorized Shares method and is often tens of thousands of dollars; filing with the Assumed Par Value Capital method and reporting your issued shares and gross assets usually brings it down to a few hundred. Run the numbers in the Delaware franchise tax calculator before you pay.
Corporations whose tax is $5,000 or more pay estimates during the year: 40% by June 1, 20% by September 1 and 20% by December 1, 2027, with the remainder due with the next annual report.
April 15: the federal and California returns
Thursday, April 15, 2027 carries four obligations at once:
- Form 1120 for 2026, or Form 7004 for an automatic 6-month extension to October 15, 2027. The extension covers filing only; tax still owed for 2026 is due April 15.
- The first 2027 federal estimate. Corporations expecting $500 or more of tax pay installments on the 15th of the 4th, 6th, 9th and 12th months, by electronic funds transfer.
- California Form 100 for 2026, with any balance. California's extension is automatic and runs to November 15, 2027, but it extends filing, not payment.
- The first 2027 California estimate, which is where most startups trip. California's schedule is 30% / 40% / 0% / 30%, not 25% each, and the first installment must be at least the $800 minimum franchise tax. If the year's tax is $800 or less, all of it is due in April. A corporation in its first taxable year after incorporating or qualifying in California is not subject to the minimum for that year. The California franchise tax calculator builds the four payments.
Pre-revenue does not mean nothing is due: a loss-making C-corp registered in California still owes the $800 minimum, and its April 15 payment is it.
Quarterly payroll: Form 941 and DE 9 / DE 9C
Form 941 is due the last day of the month after each quarter: April 30, August 2 (rolled from July 31) and November 1 (rolled from October 31) in 2027, plus February 1 for Q4 2026. California's DE 9 (the quarterly contribution return) and DE 9C (the wage detail by employee) follow the same pattern and become delinquent after the same dates.
These are the returns, not the deposits. Federal payroll taxes are deposited on a monthly or semiweekly schedule, and California payroll deposits (Form DE 88) follow a schedule set by how much you withhold. A payroll provider usually handles both; if you run payroll yourself, the deposit dates matter more than the return dates.
May 17: Texas, even with no tax due
A corporation organized in Texas or with Texas nexus files its 2027 Texas report by Monday, May 17, 2027 (May 15 is a Saturday). Most early startups are under the $2,650,000 no tax due threshold, which since 2024 means no franchise tax report at all, but the Public Information Report is still required every year. Missing it can forfeit the company's right to transact business in Texas. Above the threshold, the Texas franchise tax calculator compares the four margin methods and the EZ computation.
California Statement of Information: your own month
A Delaware corporation qualified in California files a Statement of Information with the Secretary of State every year. The window is six months: the calendar month in which it originally registered in California and the five months before it. A company registered in March files between October 1 and March 31. Pick your registration month above and the calendar adds the last day of your 2027 window. The date it registered is the "Date Filed" on the Secretary of State's Business Search. Since August 1, 2026, filing online requires User Access set up in bizfile Online, so do that before the window closes.
The 83(b) election: 30 days from every grant
Founders and early employees who receive restricted stock have 30 days after the transfer to file an 83(b) election. If the 30th day is a Saturday, Sunday or legal holiday, IRC section 7503 makes the election timely if postmarked the next business day. Form 15620 is the IRS's standard form for it. Because the clock starts on each grant date, it cannot sit on a fixed calendar; enter a grant date in the tool above to get its deadline. The 83(b) guide covers what to file and keep.
What this calendar leaves out
It does not cover payroll tax deposit dates, sales and use tax, local business taxes, other states where you have employees or nexus, fiscal-year corporations (shift every income tax date by your year end), Forms 3921 for incentive stock option exercises, international information returns, or R&D credit elections. It also assumes the company exists all year; a corporation formed or dissolved in 2027 has short-period returns with their own dates. Treat it as the skeleton of your compliance year, not the whole thing.
Frequently asked questions
What happens when a 2027 tax deadline falls on a weekend?
Federal, California and Texas rules all move a due date that falls on a Saturday, Sunday or legal holiday to the next business day. In 2027 that moves the January 31 filings (W-2, 1099-NEC, Form 940, Q4 Form 941 and the California DE 9) to Monday, February 1; paper 1099-MISC from February 28 to March 1; the Texas report from May 15 to May 17; the Q2 payroll returns from July 31 to August 2; and the Q3 payroll returns from October 31 to November 1.
When is Form 1120 due in 2027?
A calendar-year C-corp's 2026 Form 1120 is due Thursday, April 15, 2027, the 15th day of the 4th month after year end. Form 7004 extends the time to file by 6 months, to October 15, 2027, but not the time to pay: any 2026 balance is due April 15.
When are 2027 corporate estimated tax payments due?
Federal installments are due April 15, June 15, September 15 and December 15, 2027 for a corporation expecting $500 or more of tax, paid by electronic funds transfer. California uses the same dates at 30%, 40%, 0% and 30% of the year's estimated tax, and the first payment must be at least the $800 minimum franchise tax.
When are Delaware franchise taxes due in 2027?
The annual report and franchise tax for 2026 are due March 1, 2027, a Monday. The annual report fee is $50, a late report costs a $200 penalty, and unpaid tax accrues 1.5% interest a month. Corporations owing $5,000 or more also pay 2027 estimates: 40% by June 1, 20% by September 1 and 20% by December 1, with the remainder on March 1, 2028.
Does a Delaware startup need to file a California Statement of Information every year?
Yes, if it is qualified to do business in California. Stock corporations and qualified out-of-state corporations file every year; LLCs and nonprofit corporations every two years. The filing window is the calendar month of the original California registration and the five months before it.
Is the 83(b) deadline on the calendar?
It cannot be, because it runs from each grant: the election must be filed no later than 30 days after the stock is transferred to you. If the 30th day is a Saturday, Sunday or legal holiday, it is timely if postmarked by the next business day. Use the 83(b) date tool on this page for each grant.
Do I have to file Texas franchise tax if my startup has no tax due?
If the corporation is organized in Texas or has Texas nexus, yes: the Public Information Report is due even when annualized revenue is at or below the $2,650,000 no tax due threshold. For 2027 it is due Monday, May 17, because May 15 is a Saturday.
Sources
- IRS, Instructions for Forms W-2 and W-3 (2026)
- IRS, Instructions for Forms 1099-MISC and 1099-NEC (12/2026)
- IRS, Instructions for Form 941 (03/2026)
- IRS, Instructions for Form 940 (2025)
- California EDD, Payroll tax due dates
- Delaware Division of Corporations, Annual Report and Tax Information
- IRS, Instructions for Form 1120 (2025)
- Franchise Tax Board, Business due dates
- Franchise Tax Board, 2026 Form 100-ES Instructions
- Texas Comptroller, Franchise Tax
- IRS, Instructions for Form 7004 (12/2025)
- IRS, General Instructions for Certain Information Returns (2025)
- IRS, Form 15620, Section 83(b) Election (Rev. 4-2025)
- IRS, Publication 15 (2026), section 11 legal holidays
- California EDD, Legal holidays
- California Secretary of State, Business entities FAQs
- Texas Comptroller, Public Information Report and Ownership Information Report
This calendar is general information, not tax or legal advice. Agencies can move deadlines (for example, for disaster relief), and your company's dates depend on its year end, states and payroll setup. Confirm your filing calendar with your CPA.
Related
- Delaware franchise tax calculator
- California franchise tax calculator
- Texas franchise tax calculator
- Paycheck calculator
- The 83(b) election for founders: the 30-day deadline
- California's $800 minimum franchise tax and the first-year exemption
- Delaware franchise tax: the Assumed Par Value Capital method
- How to prepare Form 1120 from your own books
- The September 15 deadline that quietly wrecks Q4