Entity Tax Years and Deadlines

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