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13325: Return Due Dates and Deadlines


Deadlines + Extensions

What are the due dates for returns? 

 

Choose the federal return type for details: 

Most states conform to the federal deadline, however, there may be differences. See Related Links below for details. Taxpayers in federally declared disaster areas may have extended deadlines. Compliance with an e-filing deadline is based on the time the return is e-filed, not on service center receipt times. The deadline is midnight local time on the date the return is due. Once a return is transmitted, it goes directly to the IRS and cannot be stopped or recalled. 

Drake strongly suggests that you e-file several hours before the deadline to ensure a timely filing.


Form 1040

  • Standard Due Date: April 15th
  • 2022 Filing Season Deadline: Monday, April 18, 2022
  • 2023 Filing Season Deadline: Tuesday, April 18, 2023
  • Form 4868 Extends Filing Deadline by: 6 months
  • 2022 Filing Season Extended Return Deadline: Monday, October 17, 2022
  • 2023 Filing Season Extended Return Deadline: Monday, October 16, 2023
  • Perfection Period: 5 days*

Exceptions: 

  • Farmers and Fishermen (if taxpayer gets 2/3 of their income from farming or fishing) must file by Tuesday, March 1, 2022 to avoid estimated tax penalties. The deadline is Wednesday, March 1, 2023 for 2022 returns. 
  • Individuals who live in Maine or Massachusetts have until April 19, 2022 due to the Patriot's Day holiday. 

Form 706

  • Standard Due Date: 9 months after date of decedent's death
  • Form 4768 Extends Filing Deadline: 6 months
  • Perfection Period: 5 days*

Form 709

  • Standard Due Date: April 15th
  • 2022 Filing Season Deadline: Friday, April 15, 2022
  • 2023 Filing Season Deadline: Tuesday, April 18, 2023
  • Form 4868 Extends Filing Deadline by: 6 months
  • 2022 Filing Season Extended Return Deadline: Monday, October 17, 2022
  • 2023 Filing Season Extended Return Deadline: Monday, October 16, 2023
  • Perfection Period: 5 days*

Form 1041

  • Standard Due Date: 15th day of the 4th month following the close of the entity's year
  • 2022 Filing Season Deadline (calendar year): Monday, April 18, 2022
  • 2023 Filing Season Deadline (calendar year): Tuesday, April 18, 2023
  • Perfection Period: 10 days*
  • Form 7004 Extends Filing Deadline by: 5.5 months (6 months for a bankruptcy estate return)
  • Extension Perfection Period: 5 days*
  • 2022 Filing Season Extended Return Deadline: Friday, September 30, 2022 (Monday, October 17 for a bankruptcy estate return)
  • 2023 Filing Season Extended Return Deadline: Monday, October 2, 2023 (Monday, October 16 for a bankruptcy estate return)

Form 1120, 1120-C, and 1120-H

  • Standard Due Date: 15th day of the 4th month following the close of the entity’s year
  • 2022 Filing Season Deadline (calendar year): Monday, April 18, 2022 
  • 2023 Filing Season Deadline (calendar year): Tuesday, April 18, 2023
  • Perfection Period: 10 days*
  • Form 7004 Extends Filing Deadline by: 6 months
  • Extension Perfection Period: 5 days*
  • 2022 Filing Season Extended Return Deadline: Monday, October 17, 2022
  • 2023 Filing Season Extended Return Deadline: Monday, October 16, 2023

Note: per the 1120 Instructions, "a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year."

Form 1065

  • Standard Due Date: 15th day of the 3rd month following the close of the entity’s year
  • 2022 Filing Season Deadline (calendar year): Tuesday, March 15, 2022
  • 2023 Filing Season Deadline (calendar year): Wednesday, March 15, 2023
  • Perfection Period: 10 days*
  • Form 7004 Extends Filing Deadline by: 6 months
  • Extension Perfection Period: 5 days*
  • 2022 Filing Season Return Deadline: Thursday, September 15, 2022
  • 2023 Filing Season Return Deadline: Friday, September 15, 2023

Form 1120-S

  • Standard Due Date: 15th day of the 3rd month following the close of the entity’s year
  • 2022 Filing Season Deadline (calendar year): Tuesday, March 15, 2022
  • 2023 Filing Season Deadline (calendar year): Wednesday, March 15, 2023
  • Perfection Period: 10 days*
  • Form 7004 Extends Filing Deadline by: 6 months
  • Extension Perfection Period: 5 days*
  • 2022 Filing Season Extended Return Deadline: Thursday, September 15, 2022
  • 2023 Filing Season Extended Return Deadline: Friday, September 15, 2023

Form 990

  • Standard Due Date: 15th day of the 5th month following the close of the entity's year
  • 2022 Filing Season Deadline (calendar year): Monday, May 16, 2022
  • 2023 Filing Season Deadline (calendar year): Monday, May 15, 2023
  • Perfection Period: 10 days*
  • Form 8868 Extends Filing Deadline by: 6 months
  • Extension Perfection Period: 5 days*
  • 2022 Filing Season Extended Return Deadline: Tuesday, November 15, 2022
  • 2023 Filing Season Extended Return Deadline: Wednesday, November 15, 2023

Perfection Periods 

Individual Return Perfection Periods

Returns and extensions have to be filed by midnight your local time on the due date of the return. The perfection period for 1040 returns and Form 4868 extensions is 5 days. You can re-transmit the filing more than once during the perfection period, but any transmission after the perfection period ends is considered to be a late filing.

Note: The perfection period is not an extension. If you do not make a timely filing, there is no perfection period. See KB 11797 for details. 

Business Return Perfection Periods

  • Calculated from transmission dates.
  • You can correct a rejected business e-filing during the "transmission perfection period." Generally, the business perfection period begins when a return or extension is transmitted timely and may extend beyond the due date of the filing. The length of the period depends on what you have e-filed (deadlines are midnight):
    • 7004 and 8868 extension = 5 days
    • 1041, 1120, 1120-S, 1065, and 990 = 10 days

    Note that DRKPARSE and Drake B-ack errors do not qualify a return for the perfection period.

See KB 11825 for details.  

Business Return Extensions

  • Per the 7004 Instructions, The IRS will no longer send a notification that your extension has been approved. They will notify you only if your request for an extension is disallowed. 
  • Properly filing Form 7004 will automatically give you the maximum extension allowed from the due date of your return to file the return.

Links

For more information, see:

Educational Videos

Watch these short instructional videos for more information about deadlines and extensions: 


Related Links


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