While your individual tax return is still due on April 15th, many other filing deadlines were just changed by Congress that businesses need to be aware of. The IRS recently issued new tax filing deadlines for C corporations, S corporations and partnerships.
To help you stay in compliance, we’ve provided a summary below of due dates and extended due dates. Please review it and let us know if you have any questions about the deadlines or would like assistance in meeting them.
|New filing due dates for C corporations, S corporations and partnerships
|Due Date||Extended Due Date|
|C corporations – calendar year||April 15||5-month automatic extension (Sept. 15) until 2026, then 6-month|
|C corporations – fiscal year other than June 30||3 ½ months after year-end||6-month automatic extension|
|C corporations – June 30 year||September 15 until 2026, then October 15||7-month automatic extension (Apr. 15) until 2026, then 6-month|
|Partnerships||March 15 for calendar-year returns, or 2 ½ months after close of year-end||6-month maximum extension (Sept. 15 for calendar-year returns)|
|S corporations||March 15 for calendar-year returns, or 2 ½ months after close of year-end||6-month maximum extension|
|Trust Form 1041 – calendar year||April 15||5 ½-month maximum extension|
|Trust Form 1041 – non-calendar year||3 ½ months after year-end||5-month maximum extension (6-month for certain types of trusts)|
|FinCEN Foreign Bank Account Reporting (FBAR)||April 15||6-month maximum extension|
Note: Individual (Form 1040) filing and extended deadlines have not changed.