Important Dates & Deadlines

 

Individual

Form 1040

April 18

October 17

Partnership Form 1065

S Corporation Form 1120S

15th day of the year 3rd month after the end of the entity’s tax year
due March 15 for a calendar year entity

Automatic extension period of six months; due September 15 for a calendar- year entity

C Corporation

Form 1120

       15th day of the 4th month after the end of the entity’s tax year (except for a June 30 fiscal-year entity); due April 18 for a calendar-year entity 

 

       15th day of the 3rd month after the end of the entity’s tax year for a June 30 fiscal- year entity; due September 15

Automatic extension period of six months; due October 17 for a calendar-year entity. C
corporations with tax years ending June 30 are eligible for an automatic extension period of seven months (six-month extension if filing Form
1120-POL)

Trust and estate

Form 1041

15th day of the 4th month after the end of the entity’s tax year; due
April 18 for a calendar-year entity

Automatic extension period of 5 ½ months; due September 30 for a calendar–year entity

Estate tax return

Form 706

Due within nine months after the date of the decedent’s death

Automatic six-month extension is available

Gift tax return

Form 709

April 18 (of the year after the gift was made)

A federal income tax return extension automatically extends a gift tax return. If no
extension is filed, Form 8892 provides an automatic six-month extension.

Exempt organization

Form 990
(series)

15th day of the 5th month after the end of the entity’s tax year; due
May 16 for a calendar-year entity

Automatic extension period of six months; due November 15 for a calendar-year entity.

Employee benefit plan

Form 5500
(series)

       Last day of the 7th calendar month
after the end of the plan’s tax year; due July 31 for a calendar-year plan

 
See the Form 5500instructions for exceptions for direct filing entities (DFEs).

One-time extension that is no later than the 15th day of the 3rd month after the return/report’s normal due date; due October 17 for a
calendar-year plan.

FinCEN

Form 114/FBAR

April 15

October 17 An automatic extension is available with no request for an extension.

Information returns

       Forms W-2 and 1099-MISC (if reporting
nonemployee compensation) are due January 31, whether filing on paper or electronically.

 

       Forms 1097, 1098, 1099, 3921, 3922 or W-2G are
due on paper by February 28, or April 1, if filing electronically.

 
Forms 5498-ESA, 5498-QA and 5498-SA are due
May31.

The extension
(if available) is 30 days from the original due date.