Income Tax Due Date
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