The due date for business returns varies depending on the type of business entity and its tax year. Here are the specific due dates for different types of business entities:
- Partnerships and S Corporations:
- For calendar year partnerships and S corporations, the due date is March 15, which is the 15th day of the third month following the end of the tax year.
- For fiscal year partnerships and S corporations, the due date is the 15th day of the third month following the close of the fiscal year.
- Corporations (C Corporations):
- Generally, a corporation must file its income tax return by the 15th day of the fourth month after the end of its tax year. For calendar year corporations, this is April 15.
- A corporation with a fiscal tax year ending June 30 must file by the 15th day of the third month after the end of its tax year, which is September 15.
- A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30 and must file by September 15.
- Cooperative Associations:
- For cooperative associations described in section 1381(a)(1) or section 1381(a)(2), the due date is the 15th day of the ninth month following the close of the calendar or fiscal year. For calendar year cooperatives, this is September 15.
- Exempt Organizations:
- For organizations exempt from taxation under section 501(a) (other than an employees’ trust described in section 401(a)), the due date is the 15th day of the fifth month following the close of the taxable year.
- Foreign Corporations:
- For foreign corporations not having an office or place of business in the United States, the due date is the 15th day of the sixth month following the close of the taxable year.
- Sole Proprietorships:
- The due date for a sole proprietor's Schedule C (Form 1040) is the same as the individual income tax return, which is April 15, the 15th day of the fourth month following the end of the tax year.
If any due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day.
Sources:
§ 6072. Time for filing income tax returns
Publication 509 (2024)
Instructions for Form 1065 (2023)
§ 1.6072-2. Time for filing returns of corporations.
§ 1.6072-1. Time for filing returns of individuals, estates, and trusts.
Instructions for Form 1120 (2023)
