Tax Calendar
1040 (Individual)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
04/15 04/15 06/15 09/15 01/15 4 months 4868
Additional 2
2688
months
1120 (Corporation)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 03/15 04/15 06/15 09/15 12/15 6 months 7004
15th day of 15th day of 15th day of 15th day of 15th day of
Fiscal year 6 months 7004
3rd month 4th month 6th month 9th month 12th month
1120S (S-Corporation)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 03/15 04/15 06/15 09/15 12/15 6 months 7004
15th day of 15th day of 15th day of 15th day of 15th day of
Fiscal year 6 months 7004
3rd month 4th month 6th month 9th month 12th month
1065 (Partnership)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 04/15 N/A N/A N/A N/A 3 months 8736
15th day of
Fiscal year N/A N/A N/A N/A 3 months 8736
4th month
Additional 3
Calendar year 07/15 8800
months
15th day of Additional 3
Fiscal year 8800
7th month months
1041 (Fiduciary Trust)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 04/15 04/15 06/15 09/15 01/15 3 months 8736
15th day of
15th day of 15th day of 15th day of 15th day of 1st month
Fiscal year th 3 months 8736
4 month 4th month 6th month 9th month following
tax yr.
Add. 3
Calendar year 8800
months
Add 3
Fiscal year 8800
months
1041 (Fiduciary Estate)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 04/15 04/15 06/15 09/15 01/15 3 months 2758
15th day of
15th day of 15th day of 15th day of 15th day of 1st month
Fiscal year 3 months 2758
4th month 4th month 6th month 9th month following
tax yr.
Additional 3
Calendar year 2758
months
Additional 3
Fiscal year 2758
months
706 (Estate)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
9 months
after death N/A N/A N/A N/A 6 months 4768
of decedent
709 (Gift Tax)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 04/15 N/A N/A N/A N/A 4 months 4868
2 months (file
extension
with income
2688
tax return or
file separate
letter)
990 & 990EZ (Exempt Organization)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 05/15 N/A N/A N/A N/A 3 months 8868
15th day of
Fiscal year N/A N/A N/A N/A 3 months 8868
5th month
Add. 3
Calendar year 8868
months
Add. 3
Fiscal year 8868
months
990-PF (Exempt Organization)
1st Quarter 2nd 3rd 4th Quarter
Return Due Extension
Est. Quarter Quarter Est. Extension
Date Form
Payment Est. Est. Payment
Payment Payment
Calendar year 05/15 05/15 06/15 09/15 12/15 3 months 8868
15th day of 15th day of 15th day of 15th day of 15th day of
Fiscal year 3 months 8868
5th month 5th month 6th month 9th month 12th month
Add. 3
Calendar year 8868
months
Add. 3
Fiscal year 8868
months
990-T (Exempt Organization)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 4/15* 04/15 06/15 09/15 12/15
15th day of 15th day of 15th day of 15th day of 15th day of
Fiscal year
5th month 5th month 6th month 9th month 12th month
Calendar year 5/15** 04/15 06/16 09/15 12/15
15th day of 15th day of 15th day of 15th day of 15th day of
Fiscal year
5th month 5th month 6th month 9th month 12th month
Corporations 6 months 8868
Trusts 3 months 8868
Additional 3
8868
months
* Employees’ trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth
IRA, a Coverdell ESA, and an Archer MSA. **All other organizations.
5500 & 5500EZ (Benefit Plan)
2nd 3rd
1st Quarter 4th Quarter
Return Due Quarter Quarter Extension
Est. Est. Extension
Date Est. Est. Form
Payment Payment
Payment Payment
Calendar year 07/31 2.5 months 5558
last day of
Fiscal year the 7th 2.5 months 5558
month