Category: Uncategorized

Return type

Original due date*

Extended due date*

Individual

Form 1040

April 15

October 15. See Form 4868.

Partnership Form 1065

S corporation Form 1120S

15^th day of the 3^rd 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. See Form 7004.

C corporation

Form 1120

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

• 15^th day of the 3^rd 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 15 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). See Form 7004.

Trust and estate

Form 1041

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

Automatic extension period of 5 ½ months; due September 30 for a calendar-year entity. See Form 7004.

Estate tax return

Form 706

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

Automatic six-month extension is available. See Form 4768.

Gift tax return

Form 709

April 15 (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)

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

Automatic extension period of six months; due

November 15 for a calendar-year entity. See Form 8868.

Employee benefit plan

Form 5500 (series)

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

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

One-time extension that is no later than the 15^th day of the 3^rd month after the return/report’s normal due date; due October 15 for a calendar-year plan. See Form 5558.

FinCEN

Form 114/FBAR

April 15

October 15. An automatic extension is available with no request for an extension required.

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, 5498-ESA, 5498-QA and 5498- SA are due May 31.

The extension (if available) is 30 days from the original due date. See Form 8809.

*If the due date falls on a Saturday, Sunday or legal holiday, the deadline is moved to the next business day. See the applicable form instructions for more guidance. Note that a filing extension does not extend the time to pay any taxes.