Compliance Calendar for Real Estate Investors
This calendar lists federal deadlines that commonly affect landlords and real estate investors. Dates follow standard schedules and move to the next business day when they fall on a weekend or holiday. Property tax, state and local deadlines vary by location and are not included. Confirm each date on irs.gov.
| Due date | What is due | Who it usually applies to |
|---|---|---|
| Sep 15, 2026 (passed) | Q3 2026 estimated tax payment; extended partnership returns (Form 1065) for 2025 | Investors with estimated tax; partnerships that own rentals |
| Oct 15, 2026 | Extended individual return (Form 1040) with Schedule E for 2025 | Individuals on extension |
| Jan 15, 2027 | Q4 2026 estimated tax payment | Investors with estimated tax |
| Jan 31, 2027 | Forms 1099-MISC and 1099-NEC for payments to contractors and service providers made in 2026 | Landlords paying contractors and service providers |
| Mar 15, 2027 | Partnership return (Form 1065) and S corporation return (Form 1120-S) for 2026 if the rentals are held in those entities | Partnerships and S corporations holding rental property |
| Apr 15, 2027 | Individual return (Form 1040) with Schedule E and Form 4562 (depreciation) for 2026; Q1 2027 estimated tax payment | Individual landlords and investors |
| Jun 15, 2027 | Q2 2027 estimated tax payment | Investors with estimated tax |
| Sep 15, 2027 | Q3 2027 estimated tax payment; extended partnership returns for 2026 | Investors with estimated tax; partnerships |
Transaction-based deadlines
- 1031 exchanges: 45-day identification and 180-day exchange periods run from the date of each sale. They are not on an annual calendar, so set them up when the sale is signed. See 1031 exchanges.
- Depreciation recapture and sales: Track basis and depreciation for each property at the time of sale.
- Rental license and registration renewals: Set by local authorities. Check each property's requirements.
RemindersEmail and text reminders for these dates will be available through the sign-up on this site. Sign-up requires your consent and can be cancelled at any time. See our Contact · Policies & Compliance page before registering.
This calendar is a general guide. It does not replace official IRS guidance or advice from a qualified professional. Verify every date before relying on it.