Return type
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Original due date*
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Extended due date*
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Individual
Form 1040
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April 15
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October 15. See Form 4868.
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Partnership Form 1065
S corporation Form 1120S
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15th day of the 3rd month after the end of the entity’s tax year; due March 15 for a calendar- year entity
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Automatic extension period of six months; due September 15 for a calendar-year entity. See Form 7004.
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C corporation
Form 1120
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• 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 15 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
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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.
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Trust and estate
Form 1041
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15th day of the 4th month after the end of the entity’s tax year; due April 15 for a calendar- year entity
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Automatic extension period of 5 ½ months; due September 30 for a calendar-year entity. See Form 7004.
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Estate tax return
Form 706
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Due within nine months after the date of the decedent’s death
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Automatic six-month extension is available. See Form 4768.
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Gift tax return
Form 709
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April 15 (of the year after the gift was made)
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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.
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Exempt organization
Form 990 (series)
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15th day of the 5th month after the end of the entity’s tax year; due May 15 for a calendar-year entity
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Automatic extension period of six months; due
November 15 for a calendar-year entity. See Form 8868.
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Employee benefit plan
Form 5500 (series)
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• 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 5500 instructions for exceptions for direct filing entities (DFEs).
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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 15 for a calendar-year plan. See Form 5558.
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FinCEN
Form 114/FBAR
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April 15
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October 15. An automatic extension is available with no request for an extension required.
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Information returns
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• 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.
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The extension (if available) is 30 days from the original due date. See Form 8809.
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*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.
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