e-Filing - Return Due Dates and Deadlines
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Deadlines for federal returns vary by return type.  Most states comply with the federal filing deadline, but we recommend that you check with your individual state taxing authority to confirm. See State Return Due Dates for details.

Note: If your area has been declared a federal disaster area, check the IRS 
Tax Relief in Disaster Situations webpage for more information and possible filing and payment postponements or extensions. 

If you are unable to complete your return before the deadline, you can request an extension of time to file. See details below for each return type. Remember, filing an extension only extends the time to file your return but does not extend the time to pay any tax due. To avoid late payment penalties and interest, estimate your federal (and state, if applicable) taxes in TaxAct, then pay as much as possible when you e-file your extension.

Form 1040 - Individual Tax Return

  • Standard Due Date – April 15 

  • 2024 Filing Season Deadline – Tuesday, April 15, 2025 

  • Form 4868 Extends Filing Deadline by – 6 months 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Wednesday, October 15, 2025

If your return or extension is rejected, you have until the later of the filing deadline, or five days after the last rejection notice to resubmit. See the FAQ for details. 

Exceptions: 

  • Farmers and Fishermen (if taxpayer gets 2/3 of their income from farming or fishing) must file by March 1 to avoid estimated tax penalties (unless they pay their entire 2024 estimated tax by Wednesday, January 15, 2025. The deadline is Monday, March 3, 2025, for 2024 returns. 

  • US Citizen or resident aliens living and working (or on military duty) outside the United States and Puerto Rico must file by Monday, June 16, 2025, or request an extension to file by Wednesday, October 15, 2025.  

Form 1041 - Estate or Trust Tax Return

  • Standard Due Date – 15th day of the 4th month following the close of the entity's year 

  • 2024 Filing Season Deadline (calendar year) – Tuesday, April 15, 2025 

  • Form 7004 Extends Filing Deadline by – 5.5 months (6 months for a bankruptcy estate return) 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Tuesday, September 30, 2025 (Wednesday, October 15, 2025 for a bankruptcy estate return) 

Form 1120 - Corporate Tax Return

  • Standard Due Date – 15th day of the 4th month following the close of the entity’s year 

  • 2024 Filing Season Deadline (calendar year) – Tuesday, April 15, 2025 

  • Form 7004 Extends Filing Deadline by – 6 months 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Wednesday, October 15, 2025

Note Per the 1120 Instructions, "a corporation with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A corporation with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year." 

Form 1065 - Partnership Tax Return

  • Standard Due Date – 15th day of the 3rd month following the close of the entity’s year 

  • 2024 Filing Season Deadline (calendar year) – Monday, March 17, 2025 

  • Form 7004 Extends Filing Deadline by – 6 months 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Monday, September 15, 2025 

Form 1120-S - S corporation Tax Return

  • Standard Due Date – 15th day of the 3rd month following the close of the entity’s year 

  • 2024 Filing Season Deadline (calendar year) – Monday, March 17, 2025 

  • Form 7004 Extends Filing Deadline by – 6 months 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Monday, September 15, 2025 

Form 990 - Return for an Organization Exempt From Income Tax

  • Standard Due Date – 15th day of the 5th month following the close of the entity's year 

  • 2024 Filing Season Deadline (calendar year) – Thursday, May 15, 2025 

  • Form 8868 Extends Filing Deadline by – 6 months 

    • See the FAQ for details on how to file an extension through TaxAct.  

  • 2024 Filing Season Extended Return Deadline – Monday, November 17, 2025 

Missed Deadline 

If you miss the filing deadline, the IRS recommends that you file as soon as possible to minimize penalties and interest on any amount due. If you are due to receive a refund, there are no penalties or interest for filing late, however, you should file to claim your refund before the Refund Statute Expiration Date (RSED). Also see:

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