Due Dates
IRS Due Dates
Federal due dates for the returns we prepare most often. Dates are for calendar-year filers unless the row says otherwise. When a due date falls on a Saturday, Sunday or legal holiday, the return is due the next business day.
| Return | Original due date | Extended due date | Extension |
|---|---|---|---|
| Individual Form 1040 | April 15 | Oct. 15 | 6 months, Form 4868. |
| Partnership Form 1065 | March 15 | Sept. 15 | 6 months, Form 7004. Fiscal year: the 15th day of the 3rd month after year-end. |
| S corporation Form 1120-S | March 15 | Sept. 15 | 6 months, Form 7004. Fiscal year: the 15th day of the 3rd month after year-end. |
| C corporation, Dec. 31 year-end Form 1120 | April 15 | Oct. 15 | 6 months, Form 7004. |
| C corporation, fiscal year-end other than June 30 Form 1120 | 15th day of the 4th month after year-end | 15th day of the 10th month after year-end | 6 months, Form 7004. |
| C corporation, June 30 year-end Form 1120 | Oct. 15 | April 15 | 6 months, Form 7004. This is the rule for tax years beginning after Dec. 31, 2025. A year ended June 30, 2026 began July 1, 2025 and still follows the old rule: due Sept. 15, 2026, extended to April 15, 2027. |
| Trust and estate Form 1041 | April 15 | Sept. 30 | 5½ months, Form 7004. |
| Exempt organization Form 990 series | May 15 | Nov. 15 | A single automatic 6 months, Form 8868. Fiscal year: the 15th day of the 5th month after year-end. Form 990-N cannot be extended. |
| Employee benefit plan Form 5500 | July 31 | Oct. 15 | 2½ months, Form 5558. Plan year: the last day of the 7th month after plan year-end. |
| Foreign trust with a U.S. owner Form 3520-A | March 15 | Sept. 15 | 6 months. The 15th day of the 3rd month after the trust’s tax year-end. |
| Foreign trusts and large foreign gifts Form 3520 | April 15 | Oct. 15 | 6 months, following the filer’s own income tax return extension. |
| Foreign bank and financial accounts (FBAR) FinCEN Form 114 | April 15 | Oct. 15 | Automatic. No extension request is required. |
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Information Returns
Form 1099-NEC and Form 1099-MISC no longer share a due date, which is the change that catches people out most often.
| Form | To the recipient | To IRS or SSA on paper | To IRS or SSA electronically |
|---|---|---|---|
| Form W-2 | Jan. 31 | Jan. 31 (SSA) | Jan. 31 (SSA) |
| Form 1099-NEC | Jan. 31 | Jan. 31 | Jan. 31 |
| Form 1099-MISC | Jan. 31, or Feb. 15 if box 8 or box 10 is reported | Feb. 28 | March 31 |
| Other Forms 1099 (1099-INT, 1099-DIV, 1099-R and similar) | Jan. 31 | Feb. 28 | March 31 |
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If you file 10 or more information returns of all types combined, they must be filed electronically.
Extended Due Dates
- Forms 1040, 1065 and 1120-S: six months from the original due date.
- Form 1041: 5½ months from the original due date.
- Form 1120: six months from the original due date. For tax years beginning after Dec. 31, 2025 this applies to June 30 year-end C corporations too. The transition rules that gave Dec. 31 year-end C corporations a five-month extension and June 30 year-end C corporations a seven-month extension applied only to tax years beginning before Jan. 1, 2026.
- Form 3520: April 15 for calendar-year filers, with a maximum six-month extension to Oct. 15.
- Form 3520-A: the 15th day of the third month after the close of the trust’s tax year, with a maximum six-month extension from that date.
- Forms 990 (series): a single automatic six-month extension on Form 8868. Form 990-N cannot be extended.
- Forms 4720, 5227, 6069 and 8870: an automatic six-month extension from the original due date.
- FinCEN Form 114 (FBAR): April 15, with an automatic extension to Oct. 15. FinCEN grants this without a request, so there is no form to file. A first-time filer who misses the extension may have the penalty waived.
Before You Rely On A Date
- An extension extends the time to file, not the time to pay. Interest and penalties run from the original due date on anything unpaid.
- These are federal dates. Ohio and municipal due dates are set separately and do not always match.
- Short tax years, a change of accounting period, and disaster-area relief all move these dates.
This page is general information, not advice for your situation. Contact us and we will confirm the dates that apply to you.
Last reviewed August 7, 2026.