HOME | ABOUT US | TAX SERVICES | BUSINESS SERVICES | CONTACT US

Original and Extended
Tax Return Due Dates




These changes are generally effective for taxable years starting after Dec. 31, 2015 (2016 tax returns prepared during the 2017 tax filing season).

Return Type Due Dates
Under Prior Law
New Law: Original and Extended Due Dates (Dates changed by law in bold) Comments
Partnership
(calendar year)
Form 1065
April 15
Sept. 15
March 15
Sept. 15
Under the new law, for fiscal year partnerships, returns will be due on the 15th day of the 3rd month after the year-end. A six-month extension is allowed from that date.
S Corporation
(calendar year)
Form 1120S
March 15
Sept. 15
March 15
Sept. 15
No change
Trust and Estate
Form 1041
April 15
Sept. 15
April 15
Sept. 30
C Corporation
(calendar year)
Form 1120
March 15
Sept.15
Before Jan. 1, 2026 After Dec. 31, 2025
April 15
Sept. 15
April 15
Oct. 15
Starting with 2016 tax returns, all other C corps besides Dec. 31 and June 30 year-ends (including those with other fiscal year-ends) will be due on the 15th of the 4th month after the year-end. A six-month extension is allowed from that date.
C Corporation
Fiscal Year End
(other than
Dec. 31 or June 30)
15th day of 3rd month after year-end
15th day of 9th month after year-end
15th day of 4th month after year-end
15th day of 10th month after year-end
C Corporation
June 30 Fiscal Year
Form 1120
Sept. 15
March 15
Before Jan. 1, 2026 After Dec. 31, 2025
Sept. 15
April 15
Oct. 15
April 15
Special rule for C Corporations with fiscal years ending on June 30 — the new due date rules will go into effect for returns with taxable years beginning after Dec. 31, 2025 (2027 filing season).
Individual
Form 1040
April 15
Oct. 15
April 15
Oct. 15
No change
Exempt Organizations
Forms 990
May 15
Aug. 15
Nov. 15
May 15
Nov. 15
New extension will be a single, automatic 6-month extension, eliminating the need to process the current first 90-day extension.
Employee Benefit Plans
Form 5500
July 31
Oct.15
July 31
Oct.15
No change. (Federal law enacted in December 2015 repealed a previously enacted extension.)
Foreign Trusts
with a U.S. Owner
Form 3520-A
March 15
Sept. 15
March 15
Sept. 15
No change
FinCEN
Report 114
June 30 April 15
Oct. 15
Foreign Bank and
Financial Accounts Report (FBAR)
Information Returns (i.e., W-2 and 1099s) To IRS/SSA — Feb. 28 and March 31 if filed electronically Forms W-2 and certain 1099-MISC due to IRS/SSA Jan. 31. All other Forms 1099 due Feb. 28; March 31 if filed electronically. Form W-2 and most Forms 1099-MISC due to IRS/SSA Jan. 31 (same date they are due to the taxpayer).