Entity Filing Deadlines
| Entity Type | IRS Form | Original Due Date | Extended Due Date |
|---|---|---|---|
| Individuals | 1040 | April 15 | October 15 |
| Partnerships | 1065 | March 15 | September 15 |
| S Corporations | 1120-S | March 15 | September 15 |
| C Corporations | 1120 | April 15 (calendar-year) or 15th day of 4th month after fiscal year-end | October 15 (6 months later) |
| LLCs / LLPs | — | Based on tax classification (see below) | Based on tax classification |
| Trusts & Estates | 1041 | April 15 | October 15 |
| Non-Profits | 990 / 990-EZ / 990-N | May 15 (15th day of 5th month after year-end) | November 15 |
| Gift Tax Returns | 709 | April 15 | October 15 |
LLC / LLP Filing Guidance
| Type of LLC | Taxed As | Form | Due Date |
|---|---|---|---|
| Single-Member LLC | Disregarded Entity / Individual | 1040 (Sch C) | April 15 |
| Multi-Member LLC | Partnership | 1065 | March 15 |
| LLC Electing S Corp | S Corporation | 1120-S | March 15 |