Entity Tax Years and Deadlines
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16 Terms
Individual Tax Year
Calendar Year
C Corporation Tax Year Tax Year
can adopt any taxable year
-Calendar Year
-Fiscal Year
-52-53 week year
Personal Service Corporation Tax Year
Calendar Year
S Corporation Tax Year
Calendar year UNLESS permitted by IRS for substantial business purpose
Partnership Tax Year
Same tax year as used by partner’s who own >50% or else 5% partners
-different taxable year if permitted for substantial business purpose
Trust Tax Year
Calendar Year
Estate Tax Year
Can adopt any taxable year
Individual Filing Deadline
4/15
C Corporation Filing Deadline
4/15
S Corporation Filing Deadline
3/15
Partnership Filing Deadline
3/15
Estate Filing Deadline
4/15
Trust Filing Deadline
4/15
Tax-Exempt Organization Filing Deadline
5/15
Trust Extension Time
5.5 months
Estate Extension Time
5.5 months
Note 
Flashcards (87)