Filing Dates for tax years prior to December 31, 2015

Company Type Original Filing Date Extension Filing Date
Corporations (C&S)* 2 ½ months after end of fiscal year 6 months after the initial filing date
LLC’s* April 15th October 15th
Individuals, Sole Proprietors, Partnerships, Estates and Trusts* April 15th October 15th

*Tax returns can be amended up to 3 years after the filing date. If your return was submitted prior to the initial due date, your filing date is the initial due date. If you filed under an extension, your filing date is the date that the return was submitted. 

New Filing Dates for S-Corporations, C-Corporations and partnerships effective for tax years beginning after December 31, 2015

Company Type Original Filing Date Extension Filing Date
C-Corporations – calendar year April 15 5-month automatic extension (September 15) until 2026, then 6-month
C-Corporations  – fiscal year other than June 30 3 ½ months after year-end 6-month automatic extension
C-Corporations – June 30 year September 15 (until 2026, then October 15) 7-month automatic extension (April 15) until 2026, then 6-month
Partnerships March 15 for calendar-year returns, or 2 ½ months after close of year-end 6-month maximum extension (September 15 for calendar-year returns)
S-Corporations March 15 for calendar-year returns, or 2 ½ months after close of year-end 6-month maximum extension
Trust Form 1041 – calendar year April 15 5 ½ month maximum extension
Trust Form 1041- non-calendar year 3 ½ months after year end 5-month maximum extension (6-month for certain types of trusts)
FinCEN Foreign Bank Account Reporting (FBAR) April 15 6-month maximum extension