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
North Carolina landlord deadline calendar for 2027
Every dated deadline in 2027 from the verified federal, North Carolina and local rules on this site, grouped by month. Each item shows who it applies to, its official source, the date it was last verified and our confidence. Dates we move for weekends or holidays, or roll forward from a yearly pattern, are labeled as computed. Rules not yet verified are left out.
Federal and North Carolina statewide dates
January 2027
- Federal estimated tax payment #4 due January 15 (for the previous tax year) Computed date
Computed: January 15, 2027 is a Friday and not a legal holiday, so no change. Base rule:If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
February 2027
- File and furnish Form 1099-NEC for 2026 contractor payments of $2,000+ Computed date
Computed: January 31, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, February 1, 2027. Base rule:If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
- Furnish Form 1099-MISC to recipients for 2026 rents and other payments of $2,000+ Computed date
Computed: January 31, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, February 1, 2027. Base rule:If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
March 2027
- File Form 1099-MISC with the IRS for 2026 payments (February 28 on paper, March 31 if e-filed) Computed date
Computed: February 28, 2027 is a Sunday, so the IRS next-business-day rule moves it to Monday, March 1, 2027. Base rule:If any date shown falls on a Saturday, Sunday, or legal holiday in the District of Columbia or where the return is to be filed, the due date is the next business day.
April 2027
- Federal estimated tax payment #1 due April 15 Computed date
Computed: Computed from the yearly April 15 pattern; the official schedule we quote lists April 15, 2026. April 15, 2027 is a Thursday and not a legal holiday, so no change. Base rule:If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
- Report rental income/expenses on Schedule E with Form 1040 Computed date
Computed: April 15, 2027 is a Thursday and not a legal holiday, so no change. Base rule:If day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day.
June 2027
- Federal estimated tax payment #2 due June 15 Computed date
Computed: Computed from the yearly June 15 pattern; the official schedule we quote lists June 15, 2026. June 15, 2027 is a Tuesday and not a legal holiday, so no change. Base rule:If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
September 2027
- Federal estimated tax payment #3 due September 15 Computed date
Computed: Computed from the yearly September 15 pattern; the official schedule we quote lists September 15, 2026. September 15, 2027 is a Wednesday and not a legal holiday, so no change. Base rule:If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.
Deadlines that depend on your own dates or events
These rules have no fixed calendar date: they count from a lease date, a move-out, a license date or an event. The calendar builder dates them for your rental.
Federal and North Carolina statewide
- Signed lead disclosure attachment with lease; keep for 3 years: Keep the signed disclosure for at least 3 years from the lease start; the date shown is the earliest you may discard it
- If you cannot work out the deposit claim in 30 days: send an interim accounting by day 30 and a final accounting within 60 days: Within 60 days after move-out
- Itemize damage and return the deposit balance within 30 days after the tenancy ends and you get possession back: Within 30 days after move-out
- Within 30 days after the lease starts: tell the tenant where the deposit is held (bank or bond company): Within 30 days after the lease starts
- At the start of every tenancy: smoke and CO alarms working, with new batteries: When the lease starts
- End a periodic tenancy with notice: 7 days for month-to-month, 2 days for week-to-week, one month for year-to-year: At least 7 days before the lease ends (7 days for month-to-month tenancy; 2 days for week-to-week tenancy; 31 days for year-to-year (one month or more) tenancy)
- 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)
- Within 15 days after written notice from the tenant: repair or replace a smoke or CO alarm: Within 15 days after the tenant notifies you in writing that an alarm needs repair or replacement
- Before ending a lease for unpaid rent: make a demand and allow 10 days to pay: At least 10 days after demanding all past-due rent (unless the lease provides otherwise)
- Late fees: only when rent is 5 calendar days or more late (day 1 is the day after the due date); up to $15 or 5% monthly, $4 or 5% weekly: A late fee may be charged only when rent is 5 calendar days or more late, counting from the day after it was due
- Within 72 hours of a protected tenant's request: change the locks (or allow the tenant to): Within 72 hours after a protected tenant asks for the locks to be changed
Your dates
| Date | Rental 1 | Rental 2 | Rental 3 |
|---|---|---|---|
| Lease start date | |||
| Move-out date | |||
| Lease end date |