Tax Due Dates
| DUE DATES FOR YOUR TAX RETURNS | |||
|---|---|---|---|
| Tax Return | Return Due | Extensions | IRS Publication |
| Form 1065: Partnership** | 15th day of the fourth month following close of tax year | Form 7004 extends deadline 5 months | IRS Publication 541: Partnerships |
| Forms 1120/1120S: Corporation** | 15th day of third month following close of tax year | Form 7004 extends deadline 6 months | IRS Publication 542: Corporations |
| Form 1041: Estates and Trusts | 15th day of the fourth month following close of tax year | Form 7004 extends deadline 5 months | IRS Publication 559: Survivors, Executors, and Administrators |
| Form 706: Estates | Nine months after date of decedent's death | Form 4768 extends deadline 6 months | IRS Publication 950: Introduction to Estates and Gift Taxes |
| Form 709: Gift Tax | April 15th following close of tax year or gift | Form 4868 or 8892 extends deadline 6 months | IRS Publication 950: Introduction to Estates and Gift Taxes |
| Form 990: Exempt Organizations | 15th day of fifth month following close of tax year | Form 8868 extends deadline 3 months. A second Form 8868 extends 3 additional months. | IRS Publication 557: Tax-Exempt Status for Your Organization
See Also: IRS Publication 526: Charitable Contributions IRS Publication 598: Tax on Unrelated Business Income of Exempt Organizations IRS Publication 1828: Tax Guide for Churches and Religious Organizations |
| **LLC information is based on election of corporate or partnership tax treatment. | |||