Return Due Dates and Deadlines



What are the Return Due Dates and Deadlines for Tax Year 2018? 


Individual
Form

Due Dates

Tax Year 2018 Deadlines

Pub. 509 Tax Calendars, Pub. 4163, Pub. 4164, Instructions for Form 709

Filing Season Deadlines after Saturday, Sunday, and Federal holidays Perfection Period 
(5 days, figured from the due date)

1040 (individual) return       
Due April 15 (15th day of the 4th month following the close of the year)

Monday, April 15, 2019

The deadline for Maine and Massachusetts is April 17, 2019 due to holidays

Saturday, April 20, 2019
Due after extension (4868) October 15 (6 mo. after return due date) Tuesday, October 15, 2019 Sunday, October 20, 2019
       
706 (estate and generation-skipping transfer) returns      
Due 9 months after date of decedent's death    
Due after extension (4768) 6 months after return due date    
       
709 (gift and generation-skipping transfer) returns      
Calendar year only      
Due April 15 following close of the year of the gift Monday, April 15, 2019  
Due after extension (4868) 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

       
Business
Form
Due Dates
Filing Season Deadlines after Federal holidays and weekends
See
Pub. 509 Tax Calendars
 Perfection Period
See
Pub. 4163
(Business return perfection periods are calculated from transmission dates. See below.)
1065 (partnership) returns

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, 1120S, 1065 and 990 - 10 days

For more information, see KB article "Business Return Perfection Period - Curing a Rejected Timely Filing" in Related Links at the bottom of this page.

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

Due 15th day of the 3rd month following the close of the entity’s year
Due after extension (7004)

6 months after return due date

Calendar year return due March 15 Friday, March 15, 2019
Calendar year return due after extension (7004)

September 15

Monday, September 16, 2019

1120S (s-corp) returns
Due 15th day of the 3rd month following the close of the entity’s year
Due after extension (7004) 6 months after return due date
Calendar year return due March 15 Friday, March 15, 2019
Calendar year return due after extension (7004) September 15 Monday, September 16, 2019
1120, 1120-C, and 1120-H (corporate) returns
Due 15th day of the 4th month following the close of the entity’s year
Due after extension (7004) 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.

Calendar year return due after extension (7004) October 15 Tuesday, October 15, 2019
990 (exempt organization) returns
Due 15th day of the 5th month following the close of the entity's year
Due after extension (8868) 6 months after return due date
Calendar year return due May 15 Wednesday, May 15, 2019
Calendar year return due after extension (8868) November 15 Friday, November 15, 2019
 1041 (fiduciary, trust, estate) returns
   
 Due
15th day of the 4th month following the close of the entity's year   
 Due after extension (7004)

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.

 Calendar year return due after extension (7004)

September 30

(October 15 for a bankruptcy estate return) 

Monday, September 30, 2019

(Tuesday, October 15 for a bankruptcy estate return)

For an interactive tax calendar, see the IRS Tax Calendar for Businesses and Self-Employed

Educational Videos:

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

Para ver los videos en Español, utilice estos enlaces: