Missing an IRS deadline can result in a failure-to-file penalty of 5% per month of unpaid taxes (up to 25%), plus compounding daily interest. Whether you file an individual return, manage an LLC/S-Corp, or live abroad as a U.S. expat, mark these key dates on your calendar.
Essential Federal & Business Filing Dates
- January 15: Q4 Estimated Tax Payment due for the prior tax year (Form 1040-ES).
- March 16: Partnership (Form 1065) and S-Corporation (Form 1120-S) tax returns due, or request an automatic 6-month extension via Form 7004.
- April 15: Individual Federal & State Tax Returns (Form 1040 / 1040-NR), C-Corporation Returns (Form 1120), FBAR (FinCEN 114), and Q1 Estimated Tax Payments due. Last day to file Form 4868 for an automatic 6-month filing extension.
- June 15: Automatic 2-month filing deadline for U.S. citizens and resident aliens living and working outside the United States, plus Q2 Estimated Tax Payments.
- September 15: Extended filing deadline for Partnerships (Form 1065) and S-Corps (Form 1120-S), plus Q3 Estimated Tax Payments.
- October 15: Extended filing deadline for Individual Returns (Form 1040) and FBAR (FinCEN Form 114).
An Extension to File Is Not an Extension to Pay
Filing Form 4868 protects you from the steep 5%/month late-filing penalty until October 15, but any estimated tax balance owed must still be paid by April 15 to avoid interest charges.