Individual Income Tax
| Category | Deadline for declaration | Extension period |
| Form 1040 Individual Income Tax | 4/15 | 6 months |
| Form 709 Gift tax | 4/15 | 6 months |
| Form 706 Estate tax | Within 9 months after the decedent’s date of death | 6 months |
Business Income tax
| Category | Deadline for filing | Extension period |
| Form 1120S S Corporate Income Tax Form 1065 Partnership Income Tax |
3/15 | 6 months |
| Form 1120 C Corporation Income Tax | Calendar Year: 4/15 Fiscal year: 15th day of the 4th month after the end of its tax year; A corporation with a short tax year ending in June must file by 9/15 |
Calendar Year: 10/15 Fiscal year: 6 months; A corporation with a short tax year ending in June maximum extends 7 months |
| Form 990 Non-profit organization | Calendar year: 5/15 Fiscal year: 15th day of the 5th month after the end of the accounting year |
6 months |
| Form 1041 Trust Tax Filing | Calendar Year: 4/15 Fiscal year: 15th day of the 4th month after the close of the trust’s or estate’s tax year |
Calendar Year: 9/30 Fiscal year: 5.5 months |
