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
New York landlord deadline calendar for 2027
Every dated deadline in 2027 from the verified federal, New York 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 New York 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.
Local dates in New York
These apply only to rentals in the place named, in addition to the dates above. A city or county rule can replace a statewide rule; see each place's page.
New York City
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 New York 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
- Return security deposit with itemized statement within 14 days of move-out: Within 14 days after move-out
- Deposit interest: tenant's option to be paid annually (6+ unit buildings): Each year on the lease anniversary
- 30/60/90-day written notice for non-renewal or rent increase over 5%: At least 90 days before the rent increase takes effect (30 days for occupancy under 1 year; 60 days for occupancy 1-2 years; 90 days for occupancy 2+ years or 2-year lease)
- 30/60/90-day written notice before not renewing a lease: At least 90 days before the lease ends (30 days for occupancy under 1 year; 60 days for occupancy 1-2 years; 90 days for occupancy 2+ years or 2-year lease)
- NYS Lead Rental Registry: register and obtain a Lead Safety Certificate at least every 3 years (25 communities, pre-1980, 2+ units): Every 3 years from the last lead safety certificate
- 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)
- Written notice of bank name/address and deposit amount (6+ unit buildings): When the deposit is placed in the bank (at lease start)
- Notice of automatic-renewal clause 15-30 days before tenant's deadline: Between 15 and 30 days before the date the tenant must give notice of intent not to renew
- Unpaid rent: a written 14-day rent demand before a nonpayment proceeding: A written rent demand giving at least 14 days to pay or give up possession
- Late fees: only if rent is not paid within 5 days of the due date, at most $50 or 5% of the monthly rent (whichever is less): A late fee may be charged only if rent is not paid within 5 days of the due date
Buffalo
- Rental dwelling unit registration: renew annually (apply within 60 days before expiration): Every year from the registration issue date; apply within the 60 days before it expires
- Certificate of rental compliance (inspection) every 3 years; apply within 60 days before expiration: Every 3 years from the certificate issue date; apply within the 60 days before it expires
New York City
- Annual visual lead investigation in units with a child under 6: Every year from the last investigation
- Lead-safe turnover work before a new tenant moves in: At each tenant turnover, before the new tenant takes occupancy
- Entry with advance written notice, weekdays 9am-5pm (non-emergency): Before non-emergency access for inspection/repairs; HPD guide gives no fixed day count
Rochester
- Renewable Certificate of Occupancy for 1-2 family rentals: every 6 years (3 years with lead exceptions): Every 6 years from the certificate of occupancy issue date (every 3 years if Lead High-Risk Area or interior deteriorated paint found)
- Renewable Certificate of Occupancy for 3+ unit and mixed-occupancy buildings: every 3 years: Every 3 years from the certificate of occupancy issue date
- Pre-1980 rentals in Lead High-Risk Area: active C of O by 10/1/2026, then 3-year inspections with dust-wipe testing: Every 3 years from the certificate of occupancy issue date; first deadline 2026-10-01
Your dates
| Date | Rental 1 | Rental 2 | Rental 3 |
|---|---|---|---|
| Lease start date | |||
| Move-out date | |||
| Rent increase effective date | |||
| Lease end date | |||
| Last license, registration or inspection date |