Due Date to File 2025 Tax Extension
Forms 7004, 4868, 8868, and 8809

Deadline for Filing Business Tax Extension Form 7004 for
2025 Tax Year

• Businesses that need an extension for filing income tax forms such as 1120, 1120-S, 1065, 1041, and more can file Form 7004 by the original due date of the actual tax return.

  Example

  • If the business needs to file an extension for Form 1065 or 1120-S for the 2025 tax year, the deadline is March 16, 2026.
  • If the business needs to file an extension for Form 1120 or 1041 for the 2025 tax year, the deadline is April 15, 2026.
• Form 7004 provides businesses an additional 6 months of time to file their tax returns. However, they must still pay any associated tax dues within the original deadline.

Key Deadlines for Business Tax Extension Form 7004

Special Cases

• Forms 8876, 8929, and 8725 - The due date will be the 90th day of the following tax year.
• Form 1120-C - The deadline will be the 15th day of the 9th month for cooperatives described in section 6072(d). For other cooperatives, the deadline will be the 15th day of the 4th month after the end of its tax year.
• 1120-F - A foreign corporation that does not maintain an office or place of business in the United States must generally file Form 1120-F by the 15th day of the 6th month after the end of its tax year.
• Form 708 - A U.S. person who receives covered gifts or covered bequests during the 2025 calendar year must generally file Form 708 by the 15th day of the 18th month after June 15, 2027.

  Special rule for certain covered bequests:

  • If the covered expatriate died in 2025 and you received the bequest in 2026, the 2026 Form 708 is due June 15, 2027.
  • If the covered expatriate died in 2025 and you received the bequest in 2026, the 2026 Form 708 is due June 15, 2027.

Deadline for Filing Personal Tax Extension Form 4868 for
2025 Tax Year

• The due date to file Form 4868, an extension form for individual tax return Form 1040, is the 15th day of the fourth month following the end of the calendar year.
• For the 2025 tax year
  • The due date to file Form 4868 extension for most personal tax returns is April 15, 2026,
  • For 1040-NR, the due date is June 15, 2026

Key Deadlines for Filing Personal Tax Extension Form 4868

Special Cases

• Form 1040-NR (for individuals who did not receive wages subject to U.S. income tax withholding) – The deadline is June 15, 2026.

Deadline for Filing Nonprofit Tax Extension Form 8868 for
2025 Tax Year

• Nonprofits that need an extension to file forms such as 990 series, 1041-A, 5227, or others can file Form 8868 by the original deadline of the actual returns.

  For example

  • If a tax-exempt organization needs to extend its 990 deadline for the 2025 tax year, the deadline is the 15th day of the fifth month following the end of the accounting period.
  • If the organization follows the calendar tax year, the deadline is May 15, 2026.

Key Deadlines for Filing Form 8868

Deadline for Filing Information Return Extension Form 8809 for 2025 Tax Year

The deadline to file Extension Form 8809 for the information returns is based on the form for which the extension is being requested.

Key Deadlines for Filing Form 8809