Individual Returns (IRS Form 1040):
April 18, 2023
Extended deadline is October 15, 2023.
Partnership Returns (IRS Form 1065):
March 15, 2023
Extended deadline is September 15, 2023.
Estates and Trusts Income Tax Returns (IRS Form 1041):
April 18, 2023
Extended deadline is September 30, 2023.
C-corporation Income Tax Returns (IRS Form 1120):
April 15, 2023 for C corporations that operate on a calendar year.
Extended deadline is October 15, 2023.
The deadline for C corp returns is the fourth month following the end of the corporation's fiscal year if the corporation is on a fiscal rather than a calendar year.
S-corporation Returns (IRS Form 1120-S):
March 15, 2023 for C corporations that operate on a calendar year.
Extended deadline is September 15, 2023.
The deadline for S corp and partnership returns is the 15th day of the third month following the end of the fiscal year if they are on a fiscal rather than a calendar year.
Estimated Tax Date for 2024
1st Q due April 18, 2024
2nd Q due June 15, 2024
3rd Q due September 15, 2024
4th Q due January 17, 2024