Extension Due Date

Automatic 5-Month Extension

Form Due Date to File Extension Description Form Code
Form 1065 This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Form 1065 is an information return used to report the income, gains, losses, deductions, credits, etc., from the operation of a partnership. 9
Form 8804 File these forms on or before the 15th day of the 4th month following the close of the partnership's tax year. Use Form 8804, Annual Return for Partnership Withholding Tax (Section 1446), to report the total liability under section 1446 for the partnership's tax year. 31
Form 1041 (Estate) For calendar year estates and trusts, file Form 1041 and Schedule(s) K-1 on or before April 18, 2016. For fiscal year estates and trusts, file Form 1041 by the 15th day of the 4th month following the close of the tax year. The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic estate. 4
Form 1041 (trust) For calendar year estates and trusts, file Form 1041 and Schedule(s) K-1 on or before April 18, 2016. For fiscal year estates and trusts, file Form 1041 by the 15th day of the 4th month following the close of the tax year. The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic trust taxable under section 641 5
If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Automatic 6-Month Extension

Form # Due Date to File Extension Description Form Code
Form 706-GS (D) April 18, 2016th 2016 will be last day to file extension for Form 706-gs (D) Form 706-GS(D) is used by a skip person distributee to calculate and report the tax due on distributions from a trust that are subject to the generation-skipping transfer (GST) tax. 1
Form 706-GS (T) The trustee must file Form 706-GS(T) by April 18, 2016th of the year following the calendar year in which the termination occurs. Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax. 2
Form 1041-N April 18, 2016th 2016 will be last day to file extension for Form 1041-N Form 1041-N is used to report an ANST's income, deductions, gains, losses, etc., and to compute and pay any income tax due. 6
Form 1041-QFT April 18, 2016th 2016 will be last day to file extension for Form 1041-QFT The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT. 7
Form 1042 By 16th March Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 8
Form 1065-B April 18, 2016th 2016 will be last day to file extension for Form 1065-b U.S. Return of Income for Electing Large Partnerships 10
Form 1066 April 18, 2016th 2016 will be last day to file extension for Form 1066 This form is used to report the income, deductions, and gains and losses from the operation of a real estate mortgage investment conduit (REMIC). 11
Form 1120 15th March falls as deadline to file an extension for Form 1120 U.S. Corporation Income Tax Return 12
Form 1120-C The 15th day of the ninth month following the close of tax year provided requirements in section 6072(d) are met before filing. If not file by 15th day of the third month following the close of tax year Form 1120-C, U.S. Income Tax Return for Cooperative Associations 34
Form 1120-F A foreign corporation that maintains an office or place of business in the United States must generally file Form 1120-F by the 15th day of the 3rd month after the end of its tax year. Use Form 1120-F to report the income, gains, losses, deductions, credits, and to figure the U.S. income tax liability of a foreign corporation. 15
Form 1120-FSC Generally, a corporation must file Form 1120-FSC by the 15th day of the 3rd month after the end of its tax year. Use Form 1120-FSC to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a FSC. 15
Form 1120-H 15th March falls as deadline to file an extension for Form 1120-H A homeowners association files Form 1120-H as its income tax return to take advantage of certain tax benefits. 17
Form 1120-L 15th March falls as deadline to file an extension for Form 1120-L Use Form 1120-L, U.S. Life Insurance Company Income Tax Return to report and to figure the income tax liability of life insurance companies. 18
Form 1120-ND Generally, a fund must file its income tax return by the 15th day of the 3rd month after the end of its tax year. Nuclear decommissioning funds use Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons, to report contributions received, income earned, the administrative expenses of operating the fund, and the tax on modified gross income. 19
Form 1120-ND (Section 4951 taxes) 15th March falls as deadline to file an extension for Form 1120-ND (Under Section 4951 taxes) Return of a Trustee or Self Sealer who owes tax under 4951. 20
Form 1120-PC Generally, a corporation must file its income tax return by the 15th day of the 3rd month after the end of its tax year. Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return. 21
Form 1120-POL In general, an organization must file Form 1120-POL by the 15th day of the 3rd month after the end of the tax year. Political organizations and certain exempt organizations file Form 1120- POL to report their political organization taxable income and income tax liability under section 527. 22
Form 1120-REIT REIT must file its income tax return by the 15th day of the 3rd month after the end of its tax year. Use Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report and to figure the income tax liability of a REIT. 23
Form 1120-RIC RIC must file its income tax return by the 15th day of the 3rd month after the end of its tax year. A new RIC filing a short period return must generally file by the 15th day of the 3rd month after the short period ends. Use Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies, to report figure the income tax liability of a regulated investment company (RIC) as defined in section 851. 24
Form 1120S Generally, an S corporation must file Form 1120S by the 15th day of the 3rd month after the end of its tax year. For calendar year corporations, the due date is March 15. Form 1120S to report the income of a domestic corporation or other entity for any tax year covered by an election to be an S corporation. 25
Form 1120-SF Generally, a settlement fund must file its income tax return by the 15th day of the 3rd month after the end of its tax year. Form 1120-SF, U.S. Income Tax Return for Settlement Funds, to report transfers received, income earned, deductions claimed, distributions made, and to figure the income tax liability of a designated or qualified settlement fund. 26
Form 3520-A 15th March falls as deadline to file an extension for Form 3520-A Form 3520-A is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust. 27
Form 8612 15th March falls as deadline to file an extension for Form 8612 Form 8612 is used by real estate investment trusts (REITs) to figure and pay the excise tax on undistributed income under section 4981. 28
Form 8613 15th March falls as deadline to file an extension for Form 8613 Use Form 8613 to figure and pay the excise tax on undistributed income under section 4982. 29
Form 8725 File by the 90th day following receipt of any portion of the greenmail Use Form 8725 to report and pay the 50% excise tax imposed under section 5881 on the gain or other income realized on the receipt of greenmail. 30
Form 8831 File Form 8831 and pay the tax by April 18, 2016 of the year following the calendar year in which the residual interest is transferred to a disqualified organization. Excise Tax on Greenmail 32
Form 8876 By 90th day following the structured settlement Form 8876 to report and pay the 40% excise tax imposed under section 5891 on the factoring discount of a structured settlement factoring transaction. 33
Form 8924 File by later of 30th June 2016 or 90 days following taxable transfer This form is used to report and pay the excise tax on certain transfers of qualifying geothermal or mineral interests. 35
Form 8928 By the 15th day of the fourth month following the close of tax year. This form is used to report payment of excise taxes by employers and group plans under Code sections 4980B, 4980D, 4980E and 4980G. 36
If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
Form Due Date to File Extension Description
Form 1040 File the Form 1040 by April 18, 2016. If you file after this date, you may have to pay the interest and penalties. Annual income tax return filed by citizens or residents of the United States.
Form 1040A File Form 1040A by April 18, 2016. Use of Form 1040A is limited to taxpayers with taxable income below $100,000 who take the standard deduction instead of itemizing deductions; it was originally one page until the 1982 edition, when it expanded to two pages.
Form 1040EZ File Form 1040EZ by April 18, 2016. The Form 1040EZ ("easy form"), Income Tax Return for Single and Joint Filers With No Dependents, is the simplest, six-section Federal income tax return.
Form 1040NR Form 1040NR by the 15th day of the 4th month after your tax year ends. A return for the 2015 calendar year is due by April 18, 2016. All nonresident alien individuals file this Form whether or not engaged in trade or business within the United States; required for filing nonresident alien fiduciary (estates and trusts) returns.
Form 1040NR-EZ If you were an employee and received wages subject to U.S. income tax withholding, file Form 1040NR-EZ by April 18, 2016. If you did not receive wages as an employee subject to U.S. income tax withholding, file Form 1040NR-EZ by June 16, 2016. You may be able to use this form if your only income from U.S. sources is wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and you do not claim any dependents.
Form 1040-PR If your taxable year is the calendar year, file your return on or before April 18, 2016, 2016. This form is for residents of Puerto Rico who are not required to file a U.S. federal tax return on revenues.
Form 1040-SS If you file on a calendar year basis, file by April 18, 2016. This form is for residents of the U.S. Virgin Islands (USVI), Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), and the Commonwealth of Puerto Rico (Puerto Rico) who are not required to file a U.S. income tax return. Residents of Puerto Rico who wish to file a return in Spanish may file Form 1040-PR in place of Form 1040-SS.
Form Due Date to File Extension Description Return Code
Form 990 or Form 990-EZ By the 15th day of the fifth month after the end of organizations accounting period or from the date of dissolution or liquidation or termination Forms 990 and 990-EZ are used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033. 1
Form 990 BL This return, including Schedule A (Form 990-BL) if tax is due, must be filed on or before the 15th day of the 5th month following the close of the filer's tax year. Form 990-BL is generally used by black lung benefit trusts to meet the reporting requirements of section 6033. 2
Form 4720 (individual) File Form 4720 by the 15th day of the 5th month after the organization's accounting period ends. 3
Form 990 PF This return must be filed by the 15th day of the 5th month following the close of the foundation's accounting period. Form 990-PF is used to figure the tax based on investment income, and to report charitable distributions and activities. 4
Form 990-T (sec. 401(a) or 408(a) trust) An employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA must file Form 990-T by the 15th day of the 4th month after the end of its tax year. Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) 5
Form 990-T (trust other than above) An employees' trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA must file Form 990-T by the 15th day of the 4th month after the end of its tax year. Trusts may request an automatic 3-month extension of time to file by using Form 8868. Also, if more than the initial automatic 3 months is needed, trusts may file a second Form 8868 to request that an additional, but not automatic, 3-month extension be granted by the IRS. 6
Form 990-T (corporation) Form 990-T by the 15th day of the 5th month after the end of their tax year. Corporations may request an automatic 6-month extension of time to file Form 990-T by using Form 8868, Application for Extension of Time To File an Exempt Organization Return 7
Form 1041 A File Form 1041-A by April 18, 2016 following the close of the calendar year. Use Form 1041-A to report the charitable information required by section 6034 and the related regulations. 8
Form 4720 By the 15th day of the fifth month after the end of entity's accounting period Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 9
Form 5227 File Form 5227 for calendar year 2015 by April 18, 2016. form to report the financial activities of a split-interest trust and to determine whether the trust is treated as a private foundation and subject to the excise taxes. 10
Form 6069 File Form 6069 by the 15th day of the 5th month after the end of your tax year. The form is also used to determine the amount of excise tax imposed under section 4953 for contributions that are more than the maximum allowable deduction. 11
Form 8870 A charitable organization, other than a charitable remainder trust described in section 664(d), that paid premiums on a personal benefit contract, must file Form 8870 by the fifteenth day of the fifth month after the end of the tax year. This form is used by certain charitable organizations or charitable remainder trusts to report premiums paid on certain life insurance, annuity, and endowment contracts (personal benefits contracts). 12
If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
Form Actual Due Date Extended Due Date
Form W-2 Actual Due Date: March 31st Extended Due Date: April 30th
Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, Form W-2G Actual Due Date: March 31st Extended Due Date: April 30th
Form 1042-S Actual Due Date: March 15th Extended Due Date: April 15th
Form 8027 Actual Due Date: March 31st Extended Due Date: April 30th
Form 5498 Actual Due Date:
May 31st
Extended Due Date: June 30th
Form 5498-ESA Actual Due Date:
May 31st
Extended Due Date: June 30th
Form 5498-SA Actual Due Date:
May 31st
Extended Due Date: June 30th
If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.