Key federal and California dates for individuals.
The IRS announces the exact date each January; e-filed returns are accepted from that date.
Federal (Form 1040-ES) and California (Form 540-ES, 30%).
Federal Form 1040 and California Form 540 due; also the deadline to request an extension. 1st-quarter 2027 estimated tax due (federal; California 30%).
Federal and California (California 40%).
Federal only — California requires 0% for this period.
Last day to file 2026 returns on extension. An extension gives more time to file, not more time to pay.
Jan. 15, 2028 falls on a Saturday, so payment is due the next business day.