The federal and New Jersey dates, January to April 2027
These dates apply to calendar-year businesses and owners. We read each one from IRS and New Jersey Division of Taxation publications on October 21, 2026. Where a publication gives a rule instead of a date, we show the rule and what it means for 2027.
| Date | What is due | Who |
|---|---|---|
| Jan. 15, 2027 | Fourth federal estimated tax payment for 2026, due the 15th day of the first month after the tax year [1] | Owners who pay estimated tax |
| Jan. 15, 2027 | Fourth New Jersey NJ-1040-ES installment for 2026 [8] | Owners who pay NJ estimated tax |
| Jan. 30 rule | NJ-927 and WR-30 for the fourth quarter, due the 30th day of the month after the quarter [9]; Jan. 30, 2027 is a Saturday | Employers |
| Feb. 1, 2027 | Forms W-2 to employees and to the Social Security Administration [10] | Employers |
| Feb. 1, 2027 | Form 941 for the fourth quarter, due the last day of the month after the quarter [11]; Jan. 31 is a Sunday, and a weekend date moves to the next business day [1] | Employers |
| Feb. 15 rule | NJ-W-3 annual reconciliation of New Jersey tax withheld [9] | Employers |
| Mar. 15, 2027 | Federal partnership (Form 1065) and S corporation (Form 1120-S) returns, due the 15th day of the third month [1] | Partnerships, S corporations |
| Apr. 15, 2027 | Federal Form 1040, due the 15th day of the fourth month [1] | Owners |
| Apr. 15, 2027 | NJ-1065 partnership return and filing fee for calendar-year partnerships [12] | Partnerships |
New Jersey posts a "Due Dates by Tax" calendar each year. When the 2027 edition is out, check the two New Jersey rows above that fall on or near a weekend or holiday.
Two New Jersey details that change your cash plan
First, the January estimate has an exit. The 2026 NJ-1040-ES instructions say you do not need to make the January 15, 2027 payment if you file your 2026 New Jersey return by February 15, 2027 and pay the entire balance due [8]. If your books close early, that can move a January payment by a month.
Second, New Jersey partnerships with more than two owners and New Jersey income may owe a $150 filing fee per owner, up to $250,000, due on the 15th day of the fourth month [12]. They must also prepay 50% of the next year's fee at the same time, and there is no extension of time to pay the fee [12]. A four-owner partnership owes $600 plus a $300 prepayment on April 15, even before any tax.
File on time even if you cannot pay
The IRS failure to file penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25% [2]. The failure to pay penalty is 0.5% a month, also capped at 25% [3]. On a $15,000 balance, a late return adds $750 a month; a return filed on time with the balance unpaid adds $75.
If you filed on time as an individual and have an approved payment plan, the IRS reduces the failure to pay penalty to 0.25% a month while the plan runs [3]. That is why a payment plan is often cheaper than it sounds.
Ways to cover the bill, cheapest first
- Pay from cash you set aside during the year, if any.
- Ask the IRS for a payment plan. Plans of up to 180 days have no setup fee; longer plans cost $69 to set up online [5], plus penalties and interest until paid.
- Draw on an open line of credit if its rate is near the low end of the 10% to 99% published range [6].
- Use a merchant cash advance only if nothing else is available. With factor rates of 1.1 to 1.5 [7], it costs $1,500 to $7,500 on $15,000.
Interest on an IRS balance changes every quarter. For October to December 2026 the IRS underpayment rate is 7% [4]. Check the current rate when you set up a plan, and pay down the balance faster when cash allows.
General information, not tax advice
Your dates and penalties depend on your entity type and filing history. Confirm them with your tax preparer and the IRS or New Jersey Division of Taxation.
Make next year's tax bill smaller in cash terms
The best fix is a habit: move a share of every month's profit into a separate tax account, and make estimated payments on time. The IRS notes that most taxpayers avoid the estimated tax penalty if they paid at least 90% of the current year's tax or 100% of the prior year's, whichever is smaller [13].
If the bill is due and the cash is not there, Batch Capital can check whether a line of credit or another option costs less than an IRS plan for your numbers. Our working capital guide explains each option.