| RETURN TYPE |
CURRENT LAW DUE DATE/EXTENDED
DUE DATE |
PROPOSED INITIAL DUE DATE |
PROPOSED EXTENDED DUE DATE |
| Partnership – 1065 |
April 15/ September 15 |
March 15 |
September 15 |
| S Corporation – 1120S |
March 15/ September 15 |
March 31 |
September 30 |
| Trust and Estate – 1041 |
April 15/September 15 |
April 15 |
September 30 |
| C Corporation – 1120 |
March 15/ September 15 |
April 15 |
October 15 |
| Individual – 1040 |
April 15/ October 15 |
April 15 |
October 15 |
| Exempt Organizations - 990, 4720, 5227, 6069, and 8870 |
May 15/August 15 and November 15 |
May 15 |
November 15 |
| Employee Benefit Plan – 5500 |
July 31/October 15 |
July 31 |
November 15 |
Foreign Bank Account
Report - TD F 90.22-1 |
June 30 |
April 15 (Secretary can waive penalty for first time failure to file extension request) |
October 15 |
| Foreign Trusts with a US Owner - 3520-A |
March 15 |
April 15 |
October 15 |
| Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts – 3520 |
April 15/October 15 with owner’s tax return extension |
April 15 |
October 15 (can be extended separately from owner’s tax return) |