| Old Filing Date | New Filing Date | New Extension date |
Partnerships: Form 1065 | April 15; Extension–September 15 | March 15 (or 2 ½ months after the close of the tax year). | Tax return filing date may be extended to September 15 (six months) |
C corporations: Form 1120 (calendar year) | March 15 (or the 15th day of the 3rd month after the end of its tax year); Extension September 15 | April 15 (or the 15th days of the 4th month after the end of its tax year) | Tax return filing date may be extended to September 15 for calendar year corporations before 12/31/2025 and to October 15 after 12/31/2025 |
C corporations: Form 1120 (with tax years ending on June 30) | September 15; Extension-March 15 | October 15 for tax years beginning after December 31, 2025 | Tax return filing date may be extended to April 15 |
FBAR: Form FinCEN 114 | June 30 | April 15 | FinCEN 114 may be extended to October 15 |
S corporations: Form 1120S | March 15; Extension-September 15 | No change | Tax Return filing date may be extended to September 15 |
Trusts and Estates: Form 1041 | April 15; Extension-September 15 | No change | Tax return filing date extension date extended to September 30 |
Individuals: Form 1040 | April 15; Extension-October 15 | No change | No change |
Exempt Organizations: Form 990 | May 15; Extensions-August 15 and November 15 | No change | 6-month extension (to November 15) now automatic, eliminating first 90-day extension |
Employee Benefit Plans: Form 5500 | July 31; Extension-October 15 | No change | New extension date: November 15 |
Foreign Trusts with U.S. owners: Form 3520-A | March 15; Extension-September 15 | No change | No change |