What are the return due dates and deadlines for tax year 2020?
Form |
Due Dates |
Filing Season Deadlines after Saturday, Sunday, and Federal holidays |
Perfection Period (5 days, figured from the due date) |
1040 (individual) return |
April 15 |
Thursday, April 15, 2021 |
Tuesday, April 20, 2021 |
4868 extends to |
October 15 |
Friday, October 15, 2021 |
Wednesday, October 20, 2021 |
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 |
Thursday, April 15, 2021 |
|
4868 extends to |
October 15 (6 months after return due date) |
Friday, October 15, 2021 |
|
Farmers and Fishermen (2/3 income from farming or fishing, filing date to avoid estimated tax penalties) |
March 1 |
Monday, March 1, 2021 |
|
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 |
Monday, March 15, 2021 |
10 days |
7004 extends calendar year return to |
September 15 |
Wednesday, September 15, 2021 |
|
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 |
Monday, March 15, 2021 |
10 days |
7004 extends calendar year return to |
September 15 |
Wednesday, September 15, 2021 |
|
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 |
Thursday, April 15, 2021 |
10 days |
7004 extends calendar year return to |
October 15 |
Friday, October 15, 2021 |
|
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 17, 2021 |
10 days |
8868 extends calendar year return to |
November 15 |
Monday, November 15, 2021 |
|
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 |
Thursday, April 15, 2021 |
10 days |
7004 extends calendar year return to |
September 30 (October 15 for a bankruptcy estate return) |
Thursday, September 30, 2021 (Friday, October 15 for a bankruptcy estate return) |
|
*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
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: