Tax Deadline 2027: Taxes Are Due Thursday, April 15, 2027
Individual federal income tax returns for tax year 2026 are due Thursday, April 15, 2027. The IRS says so on its Individual tax filing page, and the date follows from the tax code, as the check below shows. An extension to file runs to Friday, October 15, 2027, but it does not move the date to pay.
Maintained by Archie Chang · Sources checked against IRS and statute text on November 1, 2026 · Methodology & sources
What the IRS says about the 2027 deadline
“Deadline
April 15, 2027 is the deadline to file and pay taxes.”
The IRS publishes the official date in its filing-season news release and in Publication 509, Tax Calendars. When we checked on November 1, 2026, we found no IRS news release for the 2027 filing season, and the final 2027 Publication 509 had not been published: the IRS’s current Publication 509 PDF was still the 2026 edition. The IRS had posted an early release draft marked DRAFT—NOT FOR FILING. Its General Tax Calendar says:
“File a 2026 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15.”
The draft is not the final publication, and we will update this page when the IRS releases the final 2027 Publication 509.
How the date follows from the tax code
The statute sets the date for a calendar-year individual return:
“In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.”
26 U.S.C. 7503 moves a date only when the last day falls on a Saturday, Sunday or legal holiday, and it says whose holidays count:
“When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.”
For a return filed at an IRS office outside the District of Columbia, the same section also counts a statewide legal holiday in the state where that office is located. In 2024 the IRS gave Maine and Massachusetts residents until April 17, citing the Patriot’s Day and Emancipation Day holidays.
The regulation repeats the District of Columbia rule:
“For the purpose of section 7503, the term legal holiday includes the legal holidays in the District of Columbia as found in D.C. Code Ann. 28-2701.”
Publication 509 states the same rule for taxpayers:
“Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn’t a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legal holiday in the District of Columbia. The calendars provided in this publication make the adjustments for Saturdays, Sundays, and legal holidays. But you must make any adjustments for statewide legal holidays, as discussed later.”
The check for April 15, 2027
| Step | Result | Basis |
|---|---|---|
| The 15th day of April following the close of the calendar year 2026 | April 15, 2027 | 26 U.S.C. 6072(a) |
| Day of the week | Thursday, so not a Saturday or Sunday | Calendar |
| Is April 15, 2027 a legal holiday in the District of Columbia? | No. The only April holiday in the IRS draft’s 2027 list is April 16 | Draft 2027 Publication 509 |
| District of Columbia Emancipation Day | Friday, April 16, 2027 (a calendar computation), the day after the deadline. A holiday moves a due date only when it is the last day itself, so it does not move this one | 26 U.S.C. 7503; draft 2027 Publication 509 |
| Due date | Thursday, April 15, 2027. Our computation from the calendar and the statutes; it matches the IRS Individual tax filing page | 26 U.S.C. 6072(a) and 7503 |
The IRS’s draft 2027 Publication 509 lists the District of Columbia holiday this way:
“Legal holidays. Legal holidays occurring
in 2027 are listed below.
• April 16—District of Columbia Emancipation Day.”
When the holiday does fall on the 15th, the date moves. In 2023 April 15 was a Saturday, and Emancipation Day, observed on Monday, April 17, pushed the deadline to Tuesday, April 18:
“The due date is April 18, instead of April 15, because of the weekend and the District of Columbia’s Emancipation Day holiday, which falls on Monday, April 17.”
The IRS’s 2023 Publication 509 lists “April 17—District of Columbia Emancipation Day (observed)” among that year’s legal holidays.
Patriots’ Day, a legal holiday in Maine and Massachusetts, is the third Monday in April, which is Monday, April 19, 2027 (a calendar computation), after the deadline, so it does not matter for 2027. It mattered in 2024, when it fell on April 15 (see the table below).
Tax deadline by year, 2023 to 2028
| Return for tax year | Due date | Extension runs to | Why | Source |
|---|---|---|---|---|
| 2022 | Tuesday, April 18, 2023 | Monday, October 16, 2023 | Not April 15: April 15, 2023 was a Saturday and District of Columbia Emancipation Day, observed on Monday, April 17, moved it to Tuesday, April 18. | IRS text: IR-2023-05; Publication 509 (2023); extension per its calendar |
| 2023 | Monday, April 15, 2024 | Tuesday, October 15, 2024 | April 15. The IRS gave residents of Maine and Massachusetts until April 17, 2024, because April 15 was Patriots’ Day and April 16 was Emancipation Day. | IRS text: IR-2024-24; Publication 509 (2024); extension per its calendar |
| 2024 | Tuesday, April 15, 2025 | Wednesday, October 15, 2025 | April 15. | IRS text: IR-2025-18; extension per the Publication 509 (2025) calendar |
| 2025 | Wednesday, April 15, 2026 | Thursday, October 15, 2026 | April 15. | IRS text: IR-2026-02; extension per the Publication 509 (2026) calendar |
| 2026 | Thursday, April 15, 2027 | Friday, October 15, 2027 | April 15. The IRS Individual tax filing page states the date; April 16, 2027, Emancipation Day, is the day after it and does not move it. | IRS page: IRS, Individual tax filing; extension is our calendar computation |
| 2027 | Tuesday, April 18, 2028 | Monday, October 16, 2028 | April 15, 2028 is a Saturday. District of Columbia Emancipation Day, April 16, 2028, falls on a Sunday and is observed Monday, April 17 (as in 2023), so the date moves to Tuesday, April 18, 2028: our computation, not an IRS date. | Our computation: computed from 26 U.S.C. 6072(a) and 7503; no IRS source |
The IRS wording for each past year is in IR-2023-05 (quoted above), IR-2024-24 (“Taxpayers living in Maine or Massachusetts have until April 17, 2024, due to the Patriot’s Day and Emancipation Day holidays”), IR-2025-18 (“the Tuesday, April 15 federal deadline”) and IR-2026-02 (“Wednesday, April 15, 2026”). Extension dates in the table are the October 15 date of each year’s Publication 509 calendar, with the year added by us, and October 16 in 2023.
The 2028 row is not an IRS date. It applies the same two statutes to the 2028 calendar: April 15, 2028 is a Saturday, and District of Columbia Emancipation Day, April 16, 2028, falls on a Sunday and is observed Monday, April 17 (as in 2023), so the date moves to Tuesday, April 18, 2028. That is our computation, not an IRS date; check the IRS’s 2028 filing-season release when it is issued.
Related deadlines
| Deadline | Date | Where it comes from |
|---|---|---|
| Extension to file (Form 4868) | Friday, October 15, 2027 | Our computation from the 6-month rule; see the tax extension deadline 2027 page |
| Fourth estimated tax payment for tax year 2026 | January 15, 2027 | Estimated tax due dates |
| Estimated tax payment 1 for tax year 2027 | April 15, 2027 | Calculated from the tax code; see estimated tax due dates |
| Estimated tax payment 2 for tax year 2027 | June 15, 2027 | Calculated from the tax code; see estimated tax due dates |
| Estimated tax payment 3 for tax year 2027 | September 15, 2027 | Calculated from the tax code; see estimated tax due dates |
| Estimated tax payment 4 for tax year 2027 | January 18, 2028 | Calculated from the tax code; see estimated tax due dates |
| Taxpayers out of the country: file and pay | Tuesday, June 15, 2027 | Our computation: 2 months after April 15, 2027, from the IRS rule quoted below |
Disaster areas
The IRS sets a postponement for each disaster. It says:
“Taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes.”
The place and the new dates are in each IRS announcement.
See the IRS tax relief in disaster situations page for the current list; this page names no specific postponement.
Taxpayers abroad
“If, on the due date of your return, you’re out of the country (as defined below) and a U.S. citizen or resident, you’re allowed 2 extra months to file your return and pay any amount due without requesting an extension. Interest will still be charged, however, on payments made after the due date, without regard to the extension.”
That printed date is June 15, 2026, for 2025 returns. Two months after April 15, 2027 is Tuesday, June 15, 2027, our computation from the same rule.
Extensions and estimated tax
The IRS’s Individual tax filing page, last reviewed October 30, 2026, tells filers they can get an extension to October 15.
Pay estimated tax on the dates in the table, and see the underpayment penalty calculator if you missed one.
The same set: When Does Tax Season Start 2027 and Tax Extension Deadline 2027.
Frequently asked questions
When are taxes due in 2027?
Returns for tax year 2026 are due Thursday, April 15, 2027. The IRS’s Individual tax filing page, last reviewed October 30, 2026, says: “April 15, 2027 is the deadline to file and pay taxes.” The date follows from 26 U.S.C. 6072(a), the 15th day of April, which 26 U.S.C. 7503 moves only when it falls on a Saturday, Sunday or a legal holiday in the District of Columbia. For a return filed at an IRS office outside the District of Columbia, 7503 also counts a statewide legal holiday in the state where that office is located; the IRS gave Maine and Massachusetts residents until April 17 in 2024. April 15, 2027 is neither a weekend day nor a District of Columbia legal holiday; a statewide legal holiday where your IRS office is located could still apply, as in 2024.
Does DC Emancipation Day move the 2027 tax deadline?
No. District of Columbia Emancipation Day is April 16, which is Friday, April 16, 2027, the day after the deadline. Under 26 U.S.C. 7503 a holiday moves a due date only when it is the last day itself. The IRS’s draft 2027 Publication 509 lists April 16 as a legal holiday and April 15 as the date to file a 2026 Form 1040. In 2023 the holiday, observed on Monday, April 17, moved the deadline to April 18.
Has the IRS published Publication 509 for 2027?
When we checked on November 1, 2026, the final 2027 Publication 509 had not been published: the IRS’s current Publication 509 PDF was the 2026 edition. The IRS had posted an early release draft marked DRAFT—NOT FOR FILING, and its calendar lists April 15 for individuals. The IRS announces the official dates in its filing season news release and in the final publication.
When is the tax extension deadline in 2027?
Form 4868 gives an automatic 6 months to file, which for 2026 returns is Friday, October 15, 2027. The extension is only for filing, and any tax owed is still due April 15, 2027. See the tax extension deadline 2027 page for the penalty and interest rules.
What is the tax deadline if I live abroad?
The IRS says a U.S. citizen or resident who is out of the country on the due date is allowed 2 extra months to file and pay without requesting an extension, and interest is still charged on payments made after the due date. Two months after April 15, 2027 is Tuesday, June 15, 2027, our computation from that rule; the IRS form prints June 15, 2026 for 2025 returns. Form 4868 can add 4 more months.
What if a disaster affected me?
The IRS says taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes. The IRS’s Tax relief in disaster situations page lists the current announcements, and a postponement applies only to the places and dates the IRS names.
When are estimated tax payments due in 2027?
Dates calculated from the tax code for tax year 2027 are April 15, 2027, June 15, 2027, September 15, 2027, January 18, and 2028. The fourth installment for tax year 2026 is due January 15, 2027. The estimated tax due dates page has the details and the sources.
Why was the 2023 deadline April 18?
The IRS said the due date was April 18, instead of April 15, because of the weekend and the District of Columbia’s Emancipation Day holiday, which fell on Monday, April 17. April 15, 2023 was a Saturday (calendar).
Related tax pages
Owe tax you cannot pay by April 15? The IRS payment plan calculator estimates the cost of a payment plan. When your refund arrives is on the tax refund schedule, and the 2026 and 2027 federal tax brackets are on the tax brackets page.
Sources (checked November 1, 2026): IRS: Individual tax filing · IRS: draft 2027 Publication 509, Tax Calendars · IRS: 2026 Publication 509, Tax Calendars · IRS: 2024 Publication 509, Tax Calendars · IRS: 2023 Publication 509, Tax Calendars · IRS: news release IR-2023-05, IRS sets January 23 as official start to 2023 tax filing season · IRS: news release IR-2024-24, 2024 tax filing season starts as IRS begins accepting tax returns today · IRS: news release IR-2025-18, 2025 tax filing season starts as IRS begins accepting tax returns today · IRS: news release IR-2026-02, IRS announces first day of 2026 filing season · IRS: Form 4868 and instructions (2025) · IRS: When to file · IRS: Tax relief in disaster situations · 26 U.S.C. 6072: time for filing income tax returns · 26 U.S.C. 6072: time for filing income tax returns (Cornell LII copy) · 26 U.S.C. 7503: time for performance of acts where last day falls on Saturday, Sunday, or legal holiday · 26 U.S.C. 7503: time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (Cornell LII copy) · 26 CFR 301.7503-1: time for performance of acts where last day falls on Saturday, Sunday, or legal holiday