Tax Return Filing Due Dates

Whether you have a Partnership, Corporation, Not-For-Profit, or are a Sole Proprietor, this guide will identify your tax return filing due dates and extension dates. 


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

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