Business Return Due Dates
Return | Return Due Date | Extension Length | Exceptions |
1120 | 4/15 or the 15th day of the 4th month after the year end | 6 months | A 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-S | 3/15 or the 15th day of the 3rd month after the year end | 6 months | N/A |
1065 | 3/15 or the 15th day of the 3rd month after the year end | 6 months | N/A |
1041 | 4/15 or the 15th day of the 4th month after the year end | 6 months | N/A |
990 | 5/15 or the 15th day of the 5th month after the year end | 6 months | If liquidated, dissolved, or terminated the due date is the 15th day of the 5th month after liquidation, dissolution, or termination. |
990-EZ | 5/15 or the 15th day of the 5th month after the year end | 3 months | N/A |
990-N | 5/15 or the 15th day of the 5th month after the year end | N/A | N/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 end | 6 months | N/A |
990-T (all others) | 5/15 or the 15th day of the 5th month after the year end | 6 months | Trusts file for a 3 month extension |
990-PF | 5/15 or the 15th day of the 5th month after the year end | N/A | N/A |
706 | Within 9 months after the date of the decedent’s death | 6 months | N/A |
709 | 4/15 | N/A | N/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.
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