Annual tax deadline calendar
Below is a general schedule of tax deadlines throughout the year. If any due date falls on a Saturday, Sunday or legal holiday, the deadline is moved to the next business day. Deadlines for entities with a year-end other than December 31 are listed at the bottom of the page.
Information regarding any changes to the normal deadlines will be posted on our News page.
Form 1040 – Individual Tax Return
- Due date April 15
- Final extension October 15
Form 1040-ES – Individual Estimated Tax Payments
- 1st Installment April 15
- 2nd Installment June 15
- 3rd Installment September 15
- 4th Installment January 15 (following year)
Form 1065 – Partnership Income Tax Return
- Due date March 15
- Final extensions September 15
Form 1041 – Fiduciary (Trust) Income Tax Return
- Due date April 15
- Final extension September 15
Form 1120 – Corporation Income Tax Return
- Due date April 15
- Initial extension September 15
Form 1120S – Sub-S Corporation Income Tax Return
- Due date March 15
- Initial extension September 15
Form 709 – Gift Tax Return
- Due date April 15
- Initial extension Same as 1040
Form 706 – Estate Income Tax Return
- Due date 9 months from the date of death
- Extension Additional 6 months
Form 5500 – Employee Benefit Plan Income Tax Return
- Due date July 31
- Extension October 15
Form 990/990-PF – Charitable/Private Foundation Income Tax Return
- Due date May 15
- Extension August 15
Rules of thumb for entities with a year-end other than December 31
Form 1120 – Corporation Income Tax Return
- Due 3.5 Months after Year End
Form 1120S – S Corporation Income Tax Return
- Due 2.5 Months after Year End
Form 1065 – Partnership Income Tax Return
- Due 2.5 Months after Year End
Form 1041 – Fiduciary (Trust) Income Tax Return
- Due 3.5 Months after Year End
Form 990/990-PF – Charitable/Private Foundation Income Tax Return
- Due 4.5 Months after Year End