[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302789-105":53,"doc-detail-302789-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","c-bulletin-original-and-extended-tax-return-due-dates","C-Bulletin - Original and Extended Tax Return Due Dates","","Original and extended due dates for U.S. tax returns are summarized across major return types and entity categories, including partnership Form 1065, S corporation Form 1120S, trust and estate Form 1041, and C corporation Forms 1120 with special rules for fiscal year ends. Individual Form 1040 is unchanged, while exempt organizations, employee benefit plans, foreign trust reporting, FinCEN Form 114, and key information returns are updated. Revised January 22, 2016 instructions define how six-month or other extension periods begin, covering taxable years after Dec. 31, 2015 and specific effective dates tied to future filing seasons.",{"@graph":63,"@context":122},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/c-bulletin-original-and-extended-tax-return-due-dates/302789/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/c-bulletin-original-and-extended-tax-return-due-dates/302789.png","ImageObject",442,249,{"name":88,"@type":89},"Liam","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114,118],{"name":105,"@type":106,"acceptedAnswer":107},"Which return types have updated original and extended due dates under the new law?","Question",{"text":108,"@type":109},"Partnership (Form 1065), C corporations (Form 1120) including fiscal-year rules, trusts and estates (Form 1041), exempt organizations (Forms 990), employee benefit plans (Form 5500), and foreign trust reporting (Forms 3520-A and related), plus FinCEN Form 114 and certain information returns (W-2 and 1099s) are covered with new original/extended due dates.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What extension timing rule applies to Forms 1040, 1065, and 1120S for eligible taxable years?",{"text":113,"@type":109},"For taxable years beginning after Dec. 31, 2015, Forms 1040, 1065, and 1120S get a six-month period beginning on the due date for filing the return without regard to extensions.",{"name":115,"@type":106,"acceptedAnswer":116},"How do C corporation fiscal year end rules affect due dates and effective years?",{"text":117,"@type":109},"Starting with 2016 tax returns, most C corporations are due on the 15th of the fourth month after year end, with a six-month extension. Special rules adjust transition periods for Dec. 31 and June 30 year ends before Jan. 1, 2026, and applicability is tied to taxable years beginning after Dec. 31, 2025.",{"name":119,"@type":106,"acceptedAnswer":120},"What is the updated extension approach for exempt organizations filing Forms 990?",{"text":121,"@type":109},"The extension becomes a single, automatic six-month extension beginning on the original due date, eliminating the need to process the current first 90-day extension.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302789,1790196889,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":9},8796095461564,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| Original and Extended Tax Return Due Dates |  |  |  |\n| --- | --- | --- | --- |\n| Courtesy American Institute of Certified Public Accountants (AICPA)\u003Cbr>These changes are generally effective for taxable years starting after Dec. 31, 2015 (2016 tax returns prepared during the 2017 tax filing season) . |  |  |  |\n| Return Type | Due Dates Under Prior Law | New Law: Original and Extended Due Dates (Dates changed by law in bold) | Comments |\n| Partnership (calendar year) Form 1065 | April 15\u003Cbr>Sept. 15 | March 15\u003Cbr>Sept. 15 | Under the new law, for fiscal year partnerships, returns will be due on the 15th day of the third month after the year end. A six month extension is allowed from that date. |\n| S Corporation (calendar year) Form 1120S | March 15 Sept. 15 | March 15 Sept. 15 | No change |\n| Trust and Estate Form 1041 | April 15\u003Cbr>Sept. 15 | April 15\u003Cbr>Sept. 30 |  |\n| C Corporation (calendar year) Form 1120 | March 15 Sept.15 | Before Jan. 1, 2026 After Dec. 31, 2025 April 15\u003Cbr>Sept. 15 April 15\u003Cbr>Oct. 15 | Starting with 2016 tax returns, all other C corps besides Dec.\u003Cbr>31 and June 30 year ends (including those with other fiscal year ends) will be due on the 15th of the fourth month after the year end. A six month extension is allowed from that date. |\n| C Corporation Fiscal Year End (other than Dec. 31 or June 30) | 15th day of 3rd month after year end 15th day of 9th month after year end | 15th day of 4th month after year end\u003Cbr>15th day of 10th month after year end |  |\n| C Corporation June 30 Fiscal Year Form 1120 | Sept. 15 March 15 | Before Jan. 1, 2026 After Dec. 31, 2025 Sept. 15\u003Cbr>April 15 Oct. 15\u003Cbr>April 15 | Special rule for C Corporations with fiscal years ending on June 30—the new due date rules will go into effect for returns with taxable years beginning after Dec. 31, 2025 (2027 filing season) . |\n\n\n| Return Type | Due Dates Under Prior Law | New Law: Original and Extended Due Dates (Dates changed by law in bold) | Comments |\n| --- | --- | --- | --- |\n| Individual\u003Cbr>Form 1040 | April 15\u003Cbr>Oct. 15 | April 15\u003Cbr>Oct. 15 | No change |\n| Exempt Organizations Forms 990 | May 15 Aug. 15 Nov. 15 | May 15\u003Cbr>Nov. 15 | New extension will be a single, automatic six month extension, eliminating the need to process the current first 90-day extension. |\n| Employee\u003Cbr>Benefit Plans\u003Cbr>Form 5500 | July 31\u003Cbr>Oct.15 | July 31\u003Cbr>Oct. 15 | No change. (Federal law enacted in December 2015 repealed a previously enacted extension.) |\n| Foreign Trusts with a U.S. Owner Form 3520-A | March 15 Sept. 15 | March 15 Sept. 15 | No change |\n| FinCEN\u003Cbr>Report 114 | June 30 | April 15\u003Cbr>Oct. 15 | Foreign Bank and Financial Accounts Report (FBAR) |\n| Information Returns (i.e. , W-2 and 1099s) | To IRS/SSA – Feb. 28 and March 31 if filed electronically | Forms W-2 and certain 1099-MISC due to IRS/SSA\u003Cbr>Jan. 31. All other Forms 1099 due Feb. 28; March 31 if filed electronically. | Form W-2 and most Forms 1099-MISC due to IRS/SSA Jan. 31 (same date they are due to the taxpayer) . |\n\nRevised Jan. 22, 2016.  \nExtended Due Dates  \nThese dates apply for taxable years beginning after Dec. 31, 2015 (2017 filing season – for 2016 tax returns) .  \n• Forms 1040, 1065 and 1120S shall be a six month period beginning on the due date for filing the return (without regard to any extensions) .  \n• Form 1041 shall be a 5½ month period beginning on the due date for filing the return (without regard to any extensions) .  \n• Form 1120 generally shall be a six month period beginning on the due date for filing the return (without regard to any extensions) . Note that Dec. 31 year end C corporations before Jan. 1, 2026, shall have a five month extension, and June 30 year end C corporations before Jan 1, 2026, shall have a seven month extension.  \n• Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall have due date of April 15, with maximum extension for a six month per","cbCaithvk6c3UIY7","https://ap.wps.com/l/cbCaithvk6c3UIY7","pdf",262039,"English","# Original and Extended Tax Return Due Dates\n## Entity return types and due-date changes\n## Extended due-date rules and effective periods\n## Compliance and professional advice notice","[{\"question\":\"Which return types have updated original and extended due dates under the new law?\",\"answer\":\"Partnership (Form 1065), C corporations (Form 1120) including fiscal-year rules, trusts and estates (Form 1041), exempt organizations (Forms 990), employee benefit plans (Form 5500), and foreign trust reporting (Forms 3520-A and related), plus FinCEN Form 114 and certain information returns (W-2 and 1099s) are covered with new original/extended due dates.\"},{\"question\":\"What extension timing rule applies to Forms 1040, 1065, and 1120S for eligible taxable years?\",\"answer\":\"For taxable years beginning after Dec. 31, 2015, Forms 1040, 1065, and 1120S get a six-month period beginning on the due date for filing the return without regard to extensions.\"},{\"question\":\"How do C corporation fiscal year end rules affect due dates and effective years?\",\"answer\":\"Starting with 2016 tax returns, most C corporations are due on the 15th of the fourth month after year end, with a six-month extension. Special rules adjust transition periods for Dec. 31 and June 30 year ends before Jan. 1, 2026, and applicability is tied to taxable years beginning after Dec. 31, 2025.\"},{\"question\":\"What is the updated extension approach for exempt organizations filing Forms 990?\",\"answer\":\"The extension becomes a single, automatic six-month extension beginning on the original due date, eliminating the need to process the current first 90-day extension.\"}]","C-Bulletin - Original and Extended Tax Return Due Dates | PDF",1789796924]