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
Federal rules for every US landlord
These apply in every state, on top of state and local rules. Lead paint disclosure applies to housing built before 1978.
Lead-based paint disclosure and EPA pamphlet before lease signing (pre-1978 housing) Verified
Deadline: Before the tenant is obligated under the lease (before signing / before accepting an offer to lease)
Before a tenant is bound by a lease for pre-1978 housing, the landlord must give the EPA pamphlet 'Protect Your Family From Lead in Your Home', disclose any known lead-based paint or hazards, and hand over any available lead records or reports.
Who it covers: Target housing = built before 1978, except housing for the elderly/disabled or 0-bedroom units (unless a child under 6 lives or is expected to live there). Exempt: units certified lead-based-paint free, short-term leases of 100 days or less with no renewal possible, and renewals where everything was already disclosed and nothing new is known.
"The following activities shall be completed before the purchaser or lessee is obligated under any contract to purchase or lease target housing that is not otherwise an exempt transaction pursuant to § 745.101." ecfr.gov
"The seller or lessor shall provide the purchaser or lessee with an EPA-approved lead hazard information pamphlet." ecfr.gov
"Target housing means any housing constructed prior to 1978, except housing for the elderly or persons with disabilities or any 0-bedroom dwelling (unless any child who is less than 6 years of age resides or is expected to reside in such housing)." ecfr.gov
"Short-term leases of 100 days or less, where no lease renewal or extension can occur." ecfr.gov
Notes: 40 CFR 745 subpart F (EPA) is codified identically by HUD at 24 CFR 35 subpart A; only the EPA text was snapshotted. Snapshot fetched from the eCFR renderer API endpoint for the same section.
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
Signed lead disclosure attachment with lease; keep for 3 years Verified
Deadline: Keep the signed disclosure for at least 3 years from the lease start; the date shown is the earliest you may discard it
Each lease for pre-1978 target housing must include a Lead Warning Statement and disclosure attachment signed by the parties. The landlord must keep a copy for at least 3 years from the start of the lease.
Who it covers: Same target-housing scope and exemptions as the disclosure rule.
"The lessor, and any agent, shall retain a copy of the completed attachment or lease contract containing the information required under paragraph (b) of this section for no less than 3 years from the commencement of the leasing period." ecfr.gov
Notes: The deadline shown is the earliest date the record may be discarded (36 months after lease start), not a filing date.
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
Report rental income/expenses on Schedule E with Form 1040 VerifiedComputed date
Deadline: Due April 15, 2027 with your 2026 Form 1040; if that falls on a weekend or legal holiday, the next business day
Computed due date: Thursday, April 15, 2027. Thursday, April 15, 2027 is not a weekend or legal holiday, so the date stays the same. This date is calculated by us from the quoted base rule, not quoted from the source. Base rule: If day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day.
Rental real estate income and loss is reported on Schedule E, filed with your Form 1040. Calendar-year individual returns are due April 15 (next business day if the 15th is a weekend or holiday); for tax year 2026 that is April 15, 2027.
Who it covers: Individual (calendar-year) landlords reporting rental real estate income or loss.
"Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs)." irs.gov
Base rule used to compute the date: "If day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day." irs.gov
Notes: The IRS 'When to file' page snapshot currently shows 'File on: April 15, 2026' (for 2025 returns); the April 15, 2027 date for 2026 returns is inferred from the same rule, not quoted. Form 4868 gives an automatic 6-month extension to file (not to pay).
Last verified 2026-10-20 · Confidence: medium · Status: verified · Report a correction
2026 estimated tax payment #1 due April 15, 2026 Verified
Deadline: Due April 15, 2026
Payment #1 of 2026 federal estimated tax (Form 1040-ES) is due April 15, 2026.
Notes: Dates from the 2026 Form 1040-ES payment schedule table (PDF columns; quote uses '...' to join the row label and the date). Recurring pattern each year: Apr 15, Jun 15, Sep 15, Jan 15 (adjusted for weekends/holidays).
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
2026 estimated tax payment #2 due June 15, 2026 Verified
Deadline: Due June 15, 2026
Payment #2 of 2026 federal estimated tax (Form 1040-ES) is due June 15, 2026.
Notes: Dates from the 2026 Form 1040-ES payment schedule table (PDF columns; quote uses '...' to join the row label and the date). Recurring pattern each year: Apr 15, Jun 15, Sep 15, Jan 15 (adjusted for weekends/holidays).
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
2026 estimated tax payment #3 due Sept. 15, 2026 Verified
Deadline: Due September 15, 2026
Payment #3 of 2026 federal estimated tax (Form 1040-ES) is due Sept. 15, 2026.
Notes: Dates from the 2026 Form 1040-ES payment schedule table (PDF columns; quote uses '...' to join the row label and the date). Recurring pattern each year: Apr 15, Jun 15, Sep 15, Jan 15 (adjusted for weekends/holidays).
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
2026 estimated tax payment #4 due Jan. 15, 2027 Verified
Deadline: Due January 15, 2027
Payment #4 of 2026 federal estimated tax (Form 1040-ES) is due Jan. 15, 2027. You can skip it if you file your 2026 return by February 1, 2027 and pay the full balance.
"You don’t have to make the payment due January 15, 2027, if you file your 2026 tax return by February 1, 2027," irs.gov
Notes: Dates from the 2026 Form 1040-ES payment schedule table (PDF columns; quote uses '...' to join the row label and the date). Recurring pattern each year: Apr 15, Jun 15, Sep 15, Jan 15 (adjusted for weekends/holidays).
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction
File and furnish Form 1099-NEC for 2026 contractor payments of $2,000+ VerifiedComputed date
Deadline: Due January 31, 2027 (for 2026 payments); if that falls on a weekend or legal holiday, the next business day
Computed due date: Monday, February 1, 2027. January 31, 2027 is a Sunday, so the due date moves to the next business day: Monday, February 1, 2027. This date is calculated by us from the quoted base rule, not quoted from the source. 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.
If you paid a non-employee (e.g., a contractor or handyman) at least $2,000 for services in 2026 in the course of your trade or business, file Form 1099-NEC with the IRS and furnish a copy to the payee by January 31, 2027. Because January 31, 2027 is a Sunday, the due date moves to the next business day (Monday, February 1, 2027).
Who it covers: Only payments made in the course of a trade or business; personal payments are not reportable. Whether a small landlord's rental activity is a trade or business depends on facts; see IRS guidance. Threshold rose from $600 to $2,000 for tax years beginning after 2025 (payments made in 2026). Attorney gross proceeds remain $600.
"For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns and/or perform backup withholding on those payments increased to $2,000" irs.gov
"You are required to furnish the payee statements and file with the IRS by January 31." irs.gov
Base rule used to compute the date: "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." irs.gov
"Report on Form 1099-MISC or Form 1099-NEC only when payments are made in the course of your trade or business. Personal payments are not reportable." irs.gov
Notes: Source is the IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. 12/2026). The Feb 1, 2027 date is computed by applying the stated weekend rule; it is not quoted. Topic 'tax-information-returns' is outside the requested topic list (federal tax item requested explicitly).
Last verified 2026-10-20 · Confidence: high · Status: verified · Report a correction