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13325: Return Due Dates and Deadlines


Deadlines + Extensions

What are the return due dates and deadlines for tax year 2021?

 

Individual Returns
Form Due Dates (standard) Filing Season Deadlines after Saturday, Sunday, and Federal holidays Perfection Period (5 days, figured from the due date)

1040 (individual) return

Most states conform to the federal deadline, however, there may be differences. See Related Links below for details. 

April 15 Monday, April 18, 2022* Saturday, April 23, 2022
4868 extends to October 15 Monday, October 17, 2022 Saturday, October 22, 2022
706 (estate and generation-skipping transfer) return 9 months after date of decedent's death
4768 extends to 6 months after return due date
709 (gift) return - calendar year only April 15 following close of the year of the gift Friday, April 15, 2022
4868 extends to October 15 (6 months after return due date)
Farmers and Fishermen (2/3 income from farming or fishing, filing date to avoid estimated tax penalties) March 1 Tuesday, March 1, 2022
Business Returns
Form Due Dates Filing Season Deadlines after Federal holidays and weekends. See Publication 509. Perfection Period - review notes below and Publication 4163 for details.
1065 (partnership) returns 15th day of the 3rd month following the close of the entity’s year
7004 extends to 6 months after return due date  5 days
Calendar year return due March 15 Tuesday, March 15, 2022 10 days
7004 extends calendar year return to September 15 Thursday, September 15, 2022
1120-S (s-corp) returns 15th day of the 3rd month following the close of the entity’s year  
7004 extends to 6 months after return due date 5 days
Calendar year return due March 15 Tuesday, March 15, 2022 10 days
7004 extends calendar year return to September 15 Thursday, September 15, 2022
1120, 1120-C, and 1120-H (corporate) returns
**See below for fiscal year exceptions.
15th day of the 4th month following the close of the entity’s year  
7004 extends to 6 months after return due date 5 days
Calendar year return due April 15 Monday, April 18, 2022 10 days
7004 extends calendar year return to October 15 Monday, October 17, 2022
990 (exempt organization) returns 15th day of the 5th month following the close of the entity's year  
8868 extends to 6 months after return due date 5 days
Calendar year return due May 15 Monday, May 16, 2022 10 days
8868 extends calendar year return to November 15 Tuesday, November 15, 2022
1041 (fiduciary, trust, estate) returns 15th day of the 4th month following the close of the entity's year  
7004 extends to 5.5 months after return due date
(6 months for a bankruptcy estate return)
5 days
Calendar year return due April 15 Monday, April 18, 2022 10 days
7004 extends calendar year return to September 30 (October 15 for a bankruptcy estate return) Friday, September 30, 2022 (Monday, October 17 for a bankruptcy estate return)

*Individuals who live in Maine or Massachusetts have until April 19, 2022 due to the Patriot's Day holiday. 

**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."

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.

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.

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: 


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