What are the Return Due Dates and Deadlines for Tax Year 2018?
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
|
Saturday, April 20, 2019
|
| Due after extension (4868) |
October 15 (6 mo. after return due date) |
Tuesday, October 15, 2019 |
Sunday, October 20, 2019 |
| |
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|
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| 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 |
|
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| |
|
|
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| 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 |
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| |
|
|
|
| Farmers and Fishermen (2/3 income from
farming or fishing, filing date to avoid estimated tax penalties) |
March 1 |
Friday, March 1, 2019 |
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| |
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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 |
| 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
|
Calendar year return due after extension (7004)
|
September 30
(October 15 for a bankruptcy estate return)
|
Tuesday, October 1, 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: