Individuals (Form 1040)
| Tax year | Return & payment due | Extended filing deadline |
|---|---|---|
| 2019 | July 15, 2020 (COVID postponement) | Oct 15, 2020 |
| 2020 | May 17, 2021 (COVID postponement) | Oct 15, 2021 |
| 2021 | April 18, 2022 | Oct 17, 2022 |
| 2022 | April 18, 2023 | Oct 16, 2023 |
| 2023 | April 15, 2024 | Oct 15, 2024 |
| 2024 | April 15, 2025 | Oct 15, 2025 |
| 2025 | April 15, 2026 | Oct 15, 2026 |
C corporations (Form 1120)
Same April due dates as individuals, with one famous exception. The May 17, 2021 COVID postponement was for individuals only, so corporate 2020 returns stayed due April 15, 2021. Extensions (Form 7004) run to the same October dates as individuals.
S corporations & partnerships (Forms 1120-S and 1065)
Pass-through returns are due a month earlier, on the 15th day of the third month. The 2020 COVID relief did not reach them, since it began with April deadlines, after their March due date had passed:
| Tax year | Return due | Extended deadline (Form 7004) |
|---|---|---|
| 2019 | March 16, 2020 | Sept 15, 2020 |
| 2020 | March 15, 2021 | Sept 15, 2021 |
| 2021 | March 15, 2022 | Sept 15, 2022 |
| 2022 | March 15, 2023 | Sept 15, 2023 |
| 2023 | March 15, 2024 | Sept 16, 2024 |
| 2024 | March 17, 2025 | Sept 15, 2025 |
| 2025 | March 16, 2026 | Sept 15, 2026 |
Miss these and the per-owner penalty starts counting immediately, even if no tax is owed.
Quarterly estimated-tax installments (individuals)
| Tax year | Q1 | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| 2021 | Apr 15, 2021 | Jun 15, 2021 | Sep 15, 2021 | Jan 18, 2022 |
| 2022 | Apr 18, 2022 | Jun 15, 2022 | Sep 15, 2022 | Jan 17, 2023 |
| 2023 | Apr 18, 2023 | Jun 15, 2023 | Sep 15, 2023 | Jan 16, 2024 |
| 2024 | Apr 15, 2024 | Jun 17, 2024 | Sep 16, 2024 | Jan 15, 2025 |
| 2025 | Apr 15, 2025 | Jun 16, 2025 | Sep 15, 2025 | Jan 15, 2026 |
| 2026 | Apr 15, 2026 | Jun 15, 2026 | Sep 15, 2026 | Jan 15, 2027 |
Corporations follow the same first three dates but their fourth installment lands in December of the tax year (around Dec 15), not January. Miss an installment and interest runs until you pay or until the April filing deadline, unless a safe harbor protects you.
Put the deadlines where you'll see them
Download the deadline calendar (.ics)