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Original and Extended
Tax Return Due Dates




These changes are generally effective for taxable years starting after Dec. 31, 2023 (2023 tax returns prepared during the 2022 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		 March 15
Sept. 17		 March 15
Sept. 16		 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. 17		 March 15
Sept. 15		 No change
Trust and Estate
Form 1041		 April 17
Oct. 1		 April 15
Sept. 30
C Corporation
(calendar year)
Form 1120		 April 18
Oct. 15
Before Jan. 1, 2026 After Dec. 31, 2025
April 15
Oct. 15 (Oct. 15, per IRS Form 7004 Instructions and IRS website)**		 April 15
Oct. 15
Calendar year C corps will be due on the 15th day of the 4th month after year-end. Form 7004 instructionsand IRS website provide a 6-month extension to Oct. 15 for calendar year Ccorps.
Individual
Form 1040		 April 18
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 thecurrentfirst90-dayextension.
Employee Benefit Plans
Form 5500		 July 31
Oct.15		 July 31
Oct.15
Foreign Trusts
with a U.S. Owner
Form 3520-A		 March 15
Sept. 15		 March 15
Sept. 15		 No change
FinCEN
Report 114		 April 18 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).



Extended Due Dates

      (These dates apply for taxable years beginning after Dec. 31, 2023 [2024 filing season — for 2023 tax returns]).

  1. Forms 1040, 1065 and 1120S shall be a six-month period beginning on the due date for filing the return (without regard to anyextensions).
  2. Form 1041 shall be a 5½-month period beginning on the due date for filing the return (without regard to anyextensions).
  3. Form 1120 generally shall be a six-month period beginning on the due date for filing the return (without regard to any extensions). Note that Dec. 31 year-end C corporations before Jan. 1,2026, Shall have a five-month extension, but, according to the new Form 7004 instructions, the IRS has used its authority to permit an automatic six month extension. Also note that June 30 year-end C corporations before Jan 1, 2026, shall have a seven-month extension.
  4. Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall have due date of April 15, with maximum extension for a six-month period ending Oct. 15.
  5. Form 3520–A, Annual Information Return of a Foreign Trust with a United States Owner, shall be the 15th day of the 3rd month after the close of the trust’s taxable year, and the maximum extension shall be a six-month period beginning on suchday.
  6. Forms990(series)returnsoforganizationsexemptfromincometaxshallbeanautomaticsix-monthperiod beginning on the due date for filing the return (without regard to anyextensions).
  7. Form 4720 returns of excise taxes shall be an automatic six-month period beginning on the due date for filing the return (without regard to anyextensions).
  8. Form 5227 shall be an automatic six-month period beginning on the due date for filing the return (without regard to anyextensions).
  9. Form 6069 returns of excise taxes shall be an automatic six-month period beginning on the due date for filing the return (without regard to anyextensions).
  10. Form 8870 shall be an automatic six-month period beginning on the due date for filing the return (without regard to anyextensions).
  11. FinCEN Form 114, relating to Report of Foreign Bank and Financial Accounts, shall be April 15 with a maximum extension for a six-month period ending Oct. 15, and with provision for an extension under rules similartotherulesof26C.F.R.1.6081–5.PerguidancefromFinCEN,anautomaticextensiontoOct.15 Is available with no specific request for an extension required. For any taxpayer required to file such form for the first time, the Secretary of the Treasury may waive any penalty for failure to timely request or file an Extension.