Business Return Due Dates

Business Return Due Dates

ReturnReturn Due DateExtension LengthExceptions
11204/15 or the 15th day of the 4th month after the year end6 monthsA corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year
1120-S3/15 or the 15th day of the 3rd month after the year end6 monthsN/A
10653/15 or the 15th day of the 3rd month after the year end6 monthsN/A
10414/15 or the 15th day of the 4th month after the year end6 monthsN/A
9905/15 or the 15th day of the 5th month after the year end6 monthsIf liquidated, dissolved, or terminated the due date is the 15th day of the 5th month after liquidation, dissolution, or termination.
990-EZ5/15 or the 15th day of the 5th month after the year end3 monthsN/A
990-N5/15 or the 15th day of the 5th month after the year endN/AN/A
990-T (§401(a) Employee’s trust, IRA, Roth IRA, Coverdell ESA, Archer MSA)4/15 or the 15th day of the 4th month after the year end6 monthsN/A
990-T (all others)5/15 or the 15th day of the 5th month after the year end6 monthsTrusts file for a 3 month extension
990-PF5/15 or the 15th day of the 5th month after the year endN/AN/A
706Within 9 months after the date 
of the decedent’s death
6 monthsN/A
7094/15N/AN/A


Note: If the due date falls on a Saturday, Sunday, or legal holiday, then the due date is delayed until the next business day.


Additional Resources:

Publication 509: Tax Calenders

IRS Online Tax Calendar

Updated on September 8, 2020

Was this article helpful?

Related Articles