The IRS has a number of different due dates for its filings, and it can be difficult to keep track. Below is a compilation of some of the most common due dates.
Filing | Due Date | Extended Due Date |
1040 | April 18, 2023 | October 16, 2023 |
1040 - Taxpayer Lives Abroad | June 15, 2023* | October 16, 2023** |
1040-NR - Has wages subject to U.S. tax withholding | April 18, 2023 | October 16, 2023 |
1040-NR - No wages subject to U.S. tax withholding | June 15, 2023 | December 15, 2023 |
1040-NR - Nonresident estate or trust with office in US | April 18, 2023 | October 16, 2023 |
1040-NR - Nonresident estate or trust without office in US | June 15, 2023 | December 15, 2023 |
1065 | March 15, 2023 | September 15, 2023 |
1120 | April 18, 2023*** | October 16, 2023 |
1120-F - Has on office or place of business in the U.S. | April 18, 2023*** | October 16, 2023 |
1120-F - No office or place of business in the U.S. | June 15, 2023 | December 15, 2023 |
3520-A | March 15, 2023† | September 15, 2023 |
709 | April 18, 2023 | October 16, 2023†† |
706 | 9 months after date of decedent's death††† | 15 months after date of decedent's death |
706-NA | 9 months after date of decedent's death | 15 months after date of decedent's death |
Note: The dates listed above assume a calendar tax year.
* The IRS grants an automatic 2-month extension to citizen or resident taxpayers living abroad on the regular due date of your return.
** An additional 2-month extension to December 15, 2023 is available for taxpayer's living abroad. This extension is not automatic, but is rather subject to IRS discretion. To request such an extension, a letter must be sent to the IRS including the taxpayer's full name, social security number, the applicable tax year, the tax forms, and the reason the IRS should grant the extension (e.g., it takes additional time to gather the information necessary to file). See IRS Publication 54.
*** For corporations with fiscal tax year ending June 30, the return is due September 15. This varies from the norm since it is 2.5 months after year the year end instead of the standard 3.5 months.
† A U.S. owner of a foreign trust may file a Substitute 3520-A if the trust itself fails to timely file the 3520-A. The Substitute 3520-A adopts the same due date as the 3520, which generally has the same due date as the U.S. owner's tax return (April 18, 2023 or extended to October 16, 2023 for individuals filing Form 1040)
†† The Form 706 can either be extended by filing Form 8992, or, if an extension was granted for the individual's income tax return, an extension is automatically granted for Form 706.
††† If an executor does not have a filing requirement with regards to an estate, but failed to timely file Form 706 to make a portability election, a separate extension may be available under Rev. Proc. 2022-32, 2022-30.
Remember that an extension to file your returns is not an extension to pay any balance due. The IRS may charge interest and penalties for payments made after the due date of the return.
If you need help with any of your tax filings, Blomfield Tax is here to help! Reach out to schedule a consultation, and we'll be happy to assist you.
Please note that this post is informational only, and should not be relied upon as official tax advice.