| 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 |
Monday, April 15, 2019
The deadline for Maine and Massachusetts is April 17, 2019 due to holidays |
Saturday, April 20, 2019 |
| 4868 extends to |
October 15 |
Tuesday, October 15, 2019 |
Sunday, October 20, 2019 |
| 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 |
Monday, April 15, 2019 |
|
| 4868 extends to |
October 15 (6 months after return due date) |
Tuesday, October 15, 2019 |
|
| Farmers and Fishermen (2/3 income from farming or fishing, filing date to avoid estimated tax penalties) |
March 1 |
Friday, March 1, 2019 IRS Extended deadline to April 15, 2019 |
|
| Form |
Due Dates |
Filing Season Deadlines after Federal holidays and weekends |
Perfection Period
Business return perfection periods are calculated from transmission dates; see below. |
| 1065 (partnership) returns |
15th day of the 3rd month following the close of the entity’s year |
|
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.
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
1120, 1120-S, 1065, and 990 = 10 days
For more information, see Related Links below.
Note that DRKPARSE and Drake B-ack errors do not qualify for the perfection period. |
| 7004 extends to |
6 months after return due date |
|
| Calendar year return due |
March 15 |
Friday, March 15, 2019 |
| 7004 extends calendar year return to |
September 15 |
Monday, September 16, 2019 |
| 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 |
|
| Calendar year return due |
March 15 |
Friday, March 15, 2019 |
| 7004 extends calendar year return to |
September 15 |
Monday, September 16, 2019 |
| 1120, 1120-C, and 1120-H (corporate) returns |
15th day of the 4th month following the close of the entity’s year |
|
| 7004 extends to |
6 months after return due date |
|
| Calendar year return due |
April 15 |
Monday, April 15, 2019
The deadline for Maine and Massachusetts is April 17, 2019 due to holidays. |
| 7004 extends calendar year return to |
October 15 |
Tuesday, October 15, 2019 |
| 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 |
|
| Calendar year return due |
May 15 |
Wednesday, May 15, 2019 |
| 8868 extends calendar year return to |
November 15 |
Friday, November 15, 2019 |
| 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) |
|
| Calendar year return due |
April 15 |
Monday, April 15,2019 The deadline for Maine and Massachusetts is April 17, 2019 due to holidays. |
| 7004 extends calendar year return to |
September 30 (October 15 for a bankruptcy estate return) |
Monday, September 30, 2019 (Tuesday, October 15 for a bankruptcy estate return) |