Filing Dates Flashcards
0
Q
C Corp filing date
A
15th day of 3rd month after close of tax year
Automatic extension: 6 months
Form: 1120
1
Q
Individual filing date
A
April 15
Automatic extension: 6 months
Form: 1040
2
Q
S Corp filing date
A
15th day of 3rd month
Automatic extension: 6 months
Form: 1120S
3
Q
Partnership filing date
A
15th day of 4th month
Automatic extension: 5 months
Form: 1065
4
Q
Non-profit filing date
A
May 15th
Automatic extension: 3 months
Form: 990
5
Q
Trust filing date
A
April 15
Automatic extension: 5 months
Form: 1041
6
Q
Trust YE
A
12/31
“I trust that you will remember 12/31 is YE”
7
Q
Estate filing date
A
Due 9 months after death of the taxpayer
Extension: 6 months if requested
Form: 706
