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Starting or Ending a Business

Question: What is the due date for business returns?

Answer:

Some business entities’ returns have due dates other than April 15. The instructions for the each type of form used will have the appropriate due date(s) noted:

  • A sole proprietor's Schedule C (Form 1040) (PDF) and an individual farmer’s Schedule F (Form 1040) (PDF) for income and expenses is attached to the Form 1040 (PDF). Therefore, the due date is the 15th day of the fourth month following the end of the tax year. This is April 15 for taxpayers on the calendar year.
  • Most partnerships are on the calendar year. The partnership tax return is generally due by the 15th day of the fourth month following the end of the tax year. This is April 15 for most taxpayers.
  • An S corporation generally must use the calendar year, unless the entity can establish a business purpose for having a different tax year. The due date is the 15th day of the third month following the end of the tax year. This is March 15 for most taxpayers.
  • A corporation that is not an S corporation may use either the calendar year, or a fiscal tax year. The corporate tax return is due by the 15th day of the third month following the end of the tax year.

Additional Information:


Category: Small Business, Self-Employed, Other Business
Subcategory: Starting or Ending a Business

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224