K-1s and Taxes for Passive Real Estate Investors
What a Schedule K-1 reports, when it arrives, why extensions are common, and questions to bring to your CPA.
Read →Free calendar for investors
The passive investor tax calendar
Every K-1, estimated tax, 1031 and Opportunity Zone date in one place, with a one-click download to your calendar.
What's inside
Get instant access
- 2027 annual tax dates
- K-1 and extension deadlines
- 1031 45/180-day rules
- Opportunity Zone deadlines
- Year-round checklist
- One-click calendar download
Your calendar
Passive Investor Tax Calendar (2027)
Dates can shift when they fall on weekends or holidays, and fiscal-year entities use different dates. Confirm with the IRS and your CPA.
Annual calendar (2027)
| Date | Deadline | Who |
|---|---|---|
| 2027-01-15 | Q4 2026 estimated tax payment due | Individuals |
| 2027-03-15 | Calendar-year partnership returns and K-1s due | Partnerships (extension to Sep 15) |
| 2027-04-15 | Individual returns due; Q1 2027 estimated tax | Individuals (extension to Oct 15) |
| 2027-06-15 | Q2 2027 estimated tax payment due | Individuals |
| 2027-09-15 | Q3 estimated tax; extended partnership returns and K-1s due | Individuals / partnerships |
| 2027-10-15 | Extended individual returns due | Individuals |
| 2027-12-31 | Year-end planning deadline for 2027 investments | Talk to your CPA in Q3–Q4 |
Event-driven deadlines
| Trigger | Deadline | Notes |
|---|---|---|
| Sell investment property (1031) | Day 45: identify replacement property in writing | Delivered to your qualified intermediary |
| Sell investment property (1031) | Day 180 (or return due date if earlier): close | Extensions can affect the cap |
| Capital gain from sale of stock/business (OZ) | Invest in a QOF within the required window | Permanent program rules from Jan 1, 2027 |
| Original-program OZ investment | Dec 31, 2026: deferred gain recognized | Plan the tax payment |
| New syndication investment | Ask sponsor for expected K-1 date | Consider extending if late |
Your year-round checklist
- January: collect prior-year investment statements; confirm K-1 delivery dates with each sponsor.
- March: if K-1s are extended, plan your personal extension.
- June: mid-year review of distributions and capital account statements.
- September: estimated taxes; begin year-end planning with your CPA.
- November: finalize any year-end investments that depend on tax-year timing.
More in Taxes & structures
Related guides
1031 Exchanges and DSTs: A Guide for Real Estate Investors
The 45-day and 180-day rules, identification options, how Delaware Statutory Trusts fit, and 2025 DST market data.
Read →
Opportunity Zone Funds: What Investors Need to Know for 2026 and 2027
How qualified opportunity funds work, what the One Big Beautiful Bill Act changed, and QOF market data through 2025.
Read →
Get one lesson like this every week
The Capital Stack Brief is free and weekly.
Subscribe free →