LandlordDates
Not legal advice. This is a free reference compiled from official government sources. Laws change and local details matter. Confirm every deadline with the official source or a licensed attorney before you rely on it.

Last verified: · Confidence: medium

Los Angeles, CA landlord deadlines

City rules for Los Angeles, which add to California statewide rules and federal rules. Official site: housing.lacity.gov.

Build a dated calendar for Los Angeles

Topic guides for Los Angeles

Local rules (Los Angeles)

RSO: pay interest on security deposits held one year or more (2026 rate 3.03%) Verified

Deadline: Once a year (no date in the ordinance; the calendar uses the lease anniversary, computed)

Pay tenants interest on deposits held at least a year, using the Rent Adjustment Commission rate (3.03% for 2026) or the actual interest earned (with the bank statement). Choose direct payment or rent credit, tell the tenant in writing, and pay monthly or yearly.

Applies to: 2+ units, buildings built before 1979, when you hold a security deposit · Layer: Los Angeles, CA · Topic: Security deposit interest

Who it covers: Rent Stabilization Ordinance (RSO) units: generally buildings first built on or before October 1, 1978 with two or more units on the parcel (apartments, duplexes, two+ houses on a lot, ADUs on such lots), plus some condos/townhomes and replacement units. Check ZIMAS (zimas.lacity.org, Housing tab). Calendar filter uses built before 1979 as an approximation of the October 1, 1978 cutoff, and 2+ units on the property. Condos: an individually owned condo or townhome is not caught by this filter even though some are RSO (for example, condos rented as apartments before conversion); if ZIMAS or LAHD says your condo is RSO, these rules apply to it too.

"shall pay annually interest on all security deposits held for at least one year for their tenants as follows:"
codelibrary.amlegal.com
"The landlord shall choose between these two methods of payment and notify the tenant in writing of the landlord’s choice. The landlord may elect to pay the accrued interest on a monthly or yearly basis."
codelibrary.amlegal.com
"The interest rate set by the Rent Adjustment Commission for 2026 is 3.03%."
housing.lacity.gov

Notes: LAMC §151.06.02; LAHD bulletin. No fixed calendar day is set by the ordinance; the calendar shows each lease anniversary (computed) for the annual payment. Computed: the ordinance sets no calendar day. The calendar uses each lease anniversary for annual payment (deposits held one year or more). Monthly payment is also allowed; unpaid interest is due with the deposit at move-out.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

Annual rental registration: pay RSO or JCO fee and SCEP fee (delinquent after the last day of February) Verified

Deadline: Every year by the last day of February (February 28, or 29 in leap years)

Every year, pay the per-unit RSO or JCO registration fee and the SCEP fee (bills go out around January; due January 1, delinquent after the last day of February). A Registration Certificate is required to legally collect rent, and not receiving a bill does not excuse late fees.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Rental registration and licensing

Who it covers: All residential rental units in the City of Los Angeles. RSO units pay the RSO fee ($38.75/unit); non-RSO units pay the Just Cause (JCO) fee ($31.05/unit); properties in SCEP scope also pay the SCEP fee ($67.94/unit). Fees are per unit and not prorated. Leap years: the last day of February is the 29th.

"Annual registration is mandatory for all residential rental units in the City of Los Angeles."
housing.lacity.gov
"The annual (calendar) fee is due in January of each year and is assessed a delinquent fee if payment is not received by the last day of February."
housing.lacity.gov
"A Registration Certificate is required to legally collect rent; these are issued only after all requirements are met."
housing.lacity.gov
"This fee shall be due and payable on the first day of January of each year, and shall be deemed delinquent if not paid on or before the last day of the month of February of each year."
codelibrary.amlegal.com

Notes: LAMC §151.05 (RSO). Delinquent amounts per LAHD: RSO $58.13, JCO $46.58, SCEP $135.88 per unit. Landlords may pass 50% of the RSO fee through as a monthly surcharge after 30 days' notice (§151.05 F). Fee is due in January; delinquent if not paid by the last day of February.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

City business tax: owners renting 4+ units need a Business Tax Registration Certificate; renew by end of February Verified

Deadline: Every year by the last day of February (February 28, or 29 in leap years)

If you rent out four or more residential units in Los Angeles, register with the Office of Finance and file the annual business tax renewal (based on prior-year gross rents) by the end of February.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Rental registration and licensing

Who it covers: Counts residential units across all of the owner's properties in the City, not just this building: four or more in total requires the certificate; three or fewer in total are not liable under this classification. Rate $1.27 per $1,000 of prior-year gross receipts (LAMC 21.43). February 29 in leap years.

"If you rent out 4 or more residential units from properties within the City limits, you are required to obtain a business tax certificate from the Office of Finance."
finance.lacity.gov
"February 28 (Feb 29 if Leap Year)"
finance.lacity.gov
"**Timely filing of annual business tax renewals must be filed prior to the last day of February."
finance.lacity.gov

Notes: Medium: the Office of Finance page says both 'February 28' and 'prior to the last day of February'; file early to be safe. Tax amount not computed here. Office of Finance: renewals must be filed prior to the last day of February (February 28, or 29 in leap years).

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

Exemption declaration for unregistered units due by the last day of January Verified

Deadline: Every year by January 31

If you claim an exemption for a unit you do not register, file the LAHD declaration with supporting documents by the last day of January each year, or the unit is deemed subject to the RSO.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Rental registration and licensing

Who it covers: Only if you claim a unit is not subject to the RSO (e.g., owner-occupied, vacant with recorded notice). Otherwise the unit is treated as covered and fees are non-refundable.

"If a landlord fails to submit a written declaration and supporting documents by the last day of the month of January of each year, the unit shall be deemed to be subject to the provisions of this Chapter and any fees collected shall be non-refundable."
codelibrary.amlegal.com
"Property owners may request annual temporary exemptions each year."
housing.lacity.gov

Notes: LAMC §151.05 G.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

JCO (non-RSO) Rent Registry: complete the Rent Registry with the annual registration by the last day of February Verified

Deadline: Every year by the last day of February (February 28, or 29 in leap years)

LAHD's JCO page says landlords of JCO properties must complete the Rent Registry form in addition to paying the annual registration fee. Registration, and the Registration Certificate needed to collect rent, is complete only once fees are paid and the Rent Registry is submitted, so file it with the annual registration by the last day of February.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Rental registration and licensing

Who it covers: Non-RSO rental units in the City of Los Angeles covered by the Just Cause Ordinance (JCO): most units built after October 1, 1978, single-family homes and condos, and other units not under the RSO. Applies whatever the building year; RSO units file under the RSO Rent Registry rule instead (do one registry per unit).

"In addition to paying the annual registration fee, landlords are required to complete the Rent Registry form."
housing.lacity.gov
"All properties rented or offered for rent must be registered annually."
housing.lacity.gov
"To comply, landlords must pay fees for the Rent Stabilization (RSO), Just Cause (JCO), and Systematic Code Enforcement Program (SCEP) ordinances and submit a Rent Registry."
housing.lacity.gov
"The annual (calendar) fee is due in January of each year and is assessed a delinquent fee if payment is not received by the last day of February."
housing.lacity.gov

Notes: Medium: LAHD's JCO and annual-bill pages say a Rent Registry is required for JCO properties, but LAMC §151.05 J and the Rent Registry form describe the registry for RSO units only, and no separate JCO registry deadline is published. The date shown is the annual registration delinquency date (computed: last day of February). LAHD does not state a separate JCO registry date; the date is taken from the annual registration deadline (delinquent after the last day of February), which requires the Rent Registry.

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

New owners: register the rental units (or file exemptions) within 45 days Verified

Deadline: Within 45 days after acquiring the property

After buying a rental property in Los Angeles, register its units with LAHD, and file any temporary exemptions, within 45 days.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Rental registration and licensing

"New property owners have 45 days to register their rental property and if applicable, file Temporary exemptions."
housing.lacity.gov

Notes: LAHD RSO Overview page. If a previously exempt unit's status changes, notify LAHD and pay fees within 10 days (same page).

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

RSO Rent Registry: report rent and tenancy information for each RSO unit by the last day of February Verified

Deadline: Every year by the last day of February (February 28, or 29 in leap years)

Each year submit the Rent Registry (rent amount, move-in date, last increase, emergency contact) for every RSO unit, online at registerLArent.org or by mail. Registration is complete, and a certificate issued, only once fees are paid and the registry is filed.

Applies to: 2+ units, buildings built before 1979 · Layer: Los Angeles, CA · Topic: Rental registration and licensing

Who it covers: Rent Stabilization Ordinance (RSO) units: generally buildings first built on or before October 1, 1978 with two or more units on the parcel (apartments, duplexes, two+ houses on a lot, ADUs on such lots), plus some condos/townhomes and replacement units. Check ZIMAS (zimas.lacity.org, Housing tab). Calendar filter uses built before 1979 as an approximation of the October 1, 1978 cutoff, and 2+ units on the property. Condos: an individually owned condo or townhome is not caught by this filter even though some are RSO (for example, condos rented as apartments before conversion); if ZIMAS or LAHD says your condo is RSO, these rules apply to it too.

"A landlord shall provide rent amount and tenancy information for every rental unit subject to this chapter on a form prescribed by the Department. This information shall be submitted annually by the last day of February of each year."
codelibrary.amlegal.com
"The Rent Registry Form must be completed for every rental unit subject to the RSO on an annual basis, and received by LAHD on or"
housing.lacity.gov

Notes: LAMC §151.05 J (Rent Registry Ordinance 184529). Non-RSO (JCO) units: see the separate JCO Rent Registry rule. Last day of February (29th in leap years).

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

SCEP periodic code inspection (2+ units on a parcel), at least every 4 years Verified

Deadline: Every 4 years from the last inspection

LAHD inspects rental properties with two or more units on a parcel through SCEP, aiming for once every four years (every two years for Tier 2). You get a mailed notice at least 30 days ahead and must correct cited violations by the order's compliance date.

Applies to: 2+ units, some owner-occupied buildings exempt · Layer: Los Angeles, CA · Topic: Rental inspections and certificates

Who it covers: Properties with two or more residential units on a parcel where at least one is rented or offered for rent. LAHD mails a Notice of Inspection at least 30 days ahead; Tier 2 properties may be inspected every two years.

"If you own or manage property that has two or more residential units on a parcel of land and at least one of the residential units is rented or offered for rent, then your property is within scope of the Los Angeles Housing Code."
housing.lacity.gov
"Currently, LAHD is making every effort to inspect all Tier 1 residential rental properties at least once every four years and Tier 2 residential rental properties at least once every two years."
housing.lacity.gov
"the Department shall make a reasonable effort to conduct a periodic inspection once every four years of all residential rental properties,"
codelibrary.amlegal.com

Notes: LAMC §161.602. The inspection date is set by LAHD's notice, not by a fixed calendar date.

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

Notice of Renters' Protections: give at each new or renewed tenancy and post in a common area Verified

Deadline: When the lease starts

Give every tenant who begins or renews a tenancy the current LAHD Notice of Renters' Protections, and keep it posted in an accessible common area (or where tenants can see it). Failure is a defense to eviction and a misdemeanor.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Required tenant notices

Who it covers: All residential rental properties in the City (RSO and JCO). LAHD updates the notice at least twice a year (every July 1); use the current version.

"Beginning January 27, 2023, a landlord must have the Notice of Renters’ Protections posted on all residential properties in an accessible common area of the property. This Notice must also be given to tenants who begin or renew their tenancy on or after January 27, 2023."
housing.lacity.gov
"For any tenancy commenced or renewed on or after the effective date of this Article as a written notice to the tenant."
codelibrary.amlegal.com

Notes: LAMC §165.05 A (JCO) and LAHD Protections Notice page.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

Notice of Right to Counsel: at the start of each tenancy, with every eviction notice, and posted Verified

Deadline: When the lease starts

Since August 20, 2025, give each new tenant the Notice of Right to Counsel in their primary language, attach it to every eviction notice, and post it in a conspicuous common area.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Required tenant notices

"Provide a Notice of Right to Counsel at the beginning of a tenancy in the tenant’s primary language."
housing.lacity.gov
"Post the Notice of Right to Counsel in a conspicuous common area of the residential building where the tenant resides."
housing.lacity.gov
"Beginning August 20, 2025, landlords must post a Notice of Right to Counsel in a conspicuous common area of the residential building where the tenant resides."
housing.lacity.gov

Notes: LAHD pages; the ordinance text itself was not snapshotted. Also attach to any eviction notice or rental-subsidy termination notice.

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

Post the RSO notice in the lobby, near the mailboxes, or at a public entrance Verified

Deadline: Ongoing requirement with no fixed date

Properties with RSO units must keep the LAHD RSO notice (English and Spanish, plus other required languages) posted in a conspicuous spot: the lobby, near a shared mailbox, or in or near a public entrance.

Applies to: 2+ units, buildings built before 1979 · Layer: Los Angeles, CA · Topic: Required tenant notices

Who it covers: Rent Stabilization Ordinance (RSO) units: generally buildings first built on or before October 1, 1978 with two or more units on the parcel (apartments, duplexes, two+ houses on a lot, ADUs on such lots), plus some condos/townhomes and replacement units. Check ZIMAS (zimas.lacity.org, Housing tab). Calendar filter uses built before 1979 as an approximation of the October 1, 1978 cutoff, and 2+ units on the property. Condos: an individually owned condo or townhome is not caught by this filter even though some are RSO (for example, condos rented as apartments before conversion); if ZIMAS or LAHD says your condo is RSO, these rules apply to it too.

"Notices must be posted in a conspicuous location in the lobby of the property, near a mailbox used by all residents on the property, or in or near a public entrance to the property."
codelibrary.amlegal.com
"All Properties with RSO rental units must post a notification."
housing.lacity.gov

Notes: LAMC §151.05 I.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

Serve each tenant the annual Registration Certificate (statement) before demanding rent Verified

Deadline: After each year's registration is complete and before demanding rent under the new statement (statements expire each June 30)

You may not demand or accept rent without a valid registration statement. Serve the new annual Registration Certificate on each tenant (JCO properties may instead display it conspicuously). Certificates run through June 30.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Required tenant notices

Who it covers: RSO: serve a copy on the tenant. JCO properties: display in a conspicuous place or serve the tenant. Statements expire June 30 each year.

"no landlord shall demand or accept rent for a rental unit without first serving a copy of a valid registration or annual registration renewal statement on the tenant of that rental unit."
codelibrary.amlegal.com
"Thereafter, registration renewal statements shall expire annually on June 30 of the following year."
codelibrary.amlegal.com
"Once registration is complete, the landlord will receive a Registration Certificate (Statement) which must be displayed in a conspicuous place on the property or served to the tenant."
housing.lacity.gov

Notes: LAMC §151.05 A. No fixed service date is set; the June 30 expiry is quoted, any reminder date you choose is your own.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

RSO rent increase: once per 12 months, 3% for July 1, 2026 - June 30, 2027; 30 days' notice Verified

Deadline: At least 30 days before the rent increase takes effect

RSO rents may rise once every 12 months by LAHD's allowable percentage: 3% from July 1, 2026 through June 30, 2027. Since February 2, 2026, no extra utility percentage may be added and the formula is 1%-4%. Give 30 days' written notice (90 if over 10%).

Applies to: 2+ units, buildings built before 1979 · Layer: Los Angeles, CA · Topic: Rent increase notice

Who it covers: Rent Stabilization Ordinance (RSO) units: generally buildings first built on or before October 1, 1978 with two or more units on the parcel (apartments, duplexes, two+ houses on a lot, ADUs on such lots), plus some condos/townhomes and replacement units. Check ZIMAS (zimas.lacity.org, Housing tab). Calendar filter uses built before 1979 as an approximation of the October 1, 1978 cutoff, and 2+ units on the property. Condos: an individually owned condo or townhome is not caught by this filter even though some are RSO (for example, condos rented as apartments before conversion); if ZIMAS or LAHD says your condo is RSO, these rules apply to it too.

"Unless amended by the City Council, the annual rent increase for rental units subject to the City of Los Angeles Rent Stabilization Ordinance (RSO), effective July 1, 2026, through June 30, 2027, is 3%."
housing.lacity.gov
"RSO rent increases are permitted once every 12 months."
housing.lacity.gov
"Effective February 2, 2026, the RSO annual rent increase must not include any additional percentage increase for utilities."
housing.lacity.gov
"State law requires landlords to provide 30-day written advance notice for rent increases of less than 10%."
housing.lacity.gov

Notes: LAHD bulletin and Renter Protections page (formula amended effective February 2, 2026). Non-RSO units fall under the state cap (Civ. Code §1947.12) unless exempt; the JCO itself does not regulate rent.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

File every termination notice (including 3-day notices) with LAHD within 3 business days of service Verified

Deadline: Within 3 business days after serving any written notice terminating a tenancy

Upload or mail a copy of every notice terminating a tenancy (3-day pay-or-quit, perform-or-quit, no-fault notices) to LAHD within three business days after serving it. Not filing gives the tenant a defense to eviction.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Non-renewal and termination notice

Who it covers: RSO and JCO units. File online at LAHD's eviction notice portal or by mail with the cover sheet.

"The landlord shall file with the Department any such written notice terminating a tenancy within three business days of service on the tenant."
codelibrary.amlegal.com
"All notices to terminate a tenancy for all rental units subject to City’s Rent Stabilization Ordinance (RSO) and the Just Cause Ordinance (JCO) must be filed with the Los Angeles Housing Department (LAHD) within three (3) business days of service on the tenant"
housing.lacity.gov
"A tenant can raise an affirmative defense in an eviction for failure to provide a copy of the eviction notice to LAHD."
housing.lacity.gov

Notes: LAMC §§151.09 C.9, 165.05 B.5. Business days are counted by you; the calendar shows the stated 3-day window.

Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction

No-fault termination: file Declaration of Intent to Evict first, then pay relocation within 15 days of the notice Verified

Deadline: File the declaration with LAHD before serving the notice; pay relocation within 15 days of service

For owner move-in, withdrawal, demolition, government order or other no-fault reasons, file LAHD's Declaration of Intent to Evict (and pay its fees) before serving the termination notice, then pay relocation assistance to the tenant or into escrow within 15 days of service.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Non-renewal and termination notice

Who it covers: RSO and JCO. Relocation amounts depend on tenancy length, tenant status and unit type and are updated each July 1 (see LAHD relocation bulletin). JCO single-family homes owned by a natural person with no more than four units plus the SFD: one month's rent.

"Notices to terminate tenancy can only be served on the tenant after the landlord files the Declaration with LAHD,"
housing.lacity.gov
"All tenant not-at-fault evictions require payment of relocation assistance and the filing of a Declaration of Intent to Evict form with the Los Angeles Housing Department (LAHD) before evicting tenants"
housing.lacity.gov
"Relocation amount must be paid to the tenants within 15 days of the date of service of the notice of termination of tenancy."
housing.lacity.gov

Notes: LAHD bulletins; JCO covers a tenancy after 6 months or the end of the first lease, whichever comes first.

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

Nonpayment eviction only if the tenant owes more than one month's Fair Market Rent Verified

Deadline: Ongoing requirement with no fixed date

Since March 27, 2023, you may not evict for unpaid rent unless the tenant owes more than the HUD Fair Market Rent for that unit size.

Applies to: any number of units · Layer: Los Angeles, CA · Topic: Non-renewal and termination notice

Who it covers: RSO and JCO units. HUD FMR for FY2027 is valid October 1, 2026 to September 30, 2027 (amounts by bedroom count on LAHD's page).

"Effective March 27, 2023, landlords may not evict a tenant who falls behind in rent unless the tenant owes an amount higher than the Fair Market Rent (FMR)."
housing.lacity.gov

Notes: LAHD Renter Protections page (Ordinance 187737).

Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction

California statewide rules that also apply

California statewide rules
RuleDeadlineConfidence
Itemized statement and deposit refund within 21 days after the tenant moves outWithin 21 days after move-outhigh
Photograph the unit at move-in (tenancies from July 1, 2025) and after move-out, before and after repairsWhen the lease startshigh
Written notice of the tenant's right to a pre-move-out inspection (no earlier than 2 weeks before move-out)Within a reasonable time after either side gives notice to end the tenancy, or before the lease term ends; the inspection itself is no earlier than 2 weeks before the end date, with 48 hours' written notice of its timehigh
Security deposit limit: one month's rent (two months for qualifying small landlords)Ongoing requirement with no fixed datehigh
Exterior elevated element (balcony/deck) inspection: by January 1, 2026, then every 6 years (3+ units)Every 6 years from the last inspection; first deadline 2026-01-01high
Carbon monoxide devices installed and operable when the tenant takes possessionWhen the lease startshigh
Smoke alarms installed, tested and operable at each new tenancyWhen the lease startshigh
24-hour written notice before applying pesticide yourself (without a licensed pest control operator)At least 24 hours before applying pesticide to a dwelling unithigh
Bed bug information notice before each new tenancyWhen the lease startshigh
Disclose shared gas/electric meters before the tenancy and agree in writing on paymentPrior to the inception of the tenancy, or upon discovering the shared meterhigh
Flood hazard disclosure in every residential leaseWhen the lease startshigh
Lease must name manager/owner and rent-payment details; give tenant a copy within 15 daysWithin 15 days after the lease startshigh
Megan's Law database notice in leases (single-family homes; buildings with more than 4 units)When the lease startshigh
Tenant Protection Act notice in the lease (covered units) or exemption notice (exempt single-family/condo)When the lease startshigh
Rent increase notice: 30 days (10% or less in 12 months) or 90 days (over 10%)At least 90 days before the rent increase takes effect (30 days for increase of 10% or less over 12 months; 90 days for increase over 10% over 12 months)high
Statewide rent cap (Tenant Protection Act): 5% + CPI, max 10% in any 12 monthsOngoing requirement with no fixed datehigh
3-day notice to pay rent or quit (excluding weekends and court holidays)After rent is late: 3 days' written notice (Saturdays, Sundays and judicial holidays excluded) before filing an unlawful detainerhigh
Just cause after 12 months; no-fault termination requires one month's rent relocation within 15 daysWhen serving a no-fault termination notice: pay relocation (or waive the final month's rent) within 15 calendar days of servicehigh
Notice to end a month-to-month tenancy: 60 days (30 days if tenant has lived there under 1 year)At least 60 days before the lease ends (30 days for occupancy under 1 year; 60 days for occupancy 1 year or more)high
Written notice before entry: 24 hours presumed reasonable (6 days if mailed)Before each non-emergency entry (24 hours' written notice; mail at least 6 days ahead)high
Change locks within 24 hours of a protected tenant's documented requestWithin 24 hours after the tenant's written request with documentationhigh
Provide a working stove and refrigerator (leases entered, amended or extended from January 1, 2026)When the lease startshigh

Federal rules that also apply

Federal rules (all states)
RuleDeadlineConfidence
Lead-based paint disclosure and EPA pamphlet before lease signing (pre-1978 housing)Before the tenant is obligated under the lease (before signing / before accepting an offer to lease)high
Signed lead disclosure attachment with lease; keep for 3 yearsKeep the signed disclosure for at least 3 years from the lease start; the date shown is the earliest you may discard ithigh
Report rental income/expenses on Schedule E with Form 1040Due April 15, 2027 with your 2026 Form 1040; if that falls on a weekend or legal holiday, the next business daymedium
Federal estimated tax payment #1 due April 15Every year by April 15 (next business day if that date is a weekend or legal holiday)high
Federal estimated tax payment #2 due June 15Every year by June 15 (next business day if that date is a weekend or legal holiday)high
Federal estimated tax payment #3 due September 15Every year by September 15 (next business day if that date is a weekend or legal holiday)high
Federal estimated tax payment #4 due January 15 (for the previous tax year)Every year by January 15 (next business day if that date is a weekend or legal holiday)high
File and furnish Form 1099-NEC for 2026 contractor payments of $2,000+Due January 31, 2027 (for 2026 payments); if that falls on a weekend or legal holiday, the next business dayhigh

Same topics elsewhere