When Are Tax Returns Due?

Tax returns are generally due at the same time every year for individuals. The date is usually April 15, unless that date happens to fall on a weekend. For the 2018 tax year, taxes are due on April 15, 2019 for individual tax returns.

You do have the option of applying for an extension if you cannot file by the April deadline. This extension will push your required filing date out by six months to mid-October.

Trusts and Estates Deadlines

Trusts and estates have the same deadlines as individual taxpayers. However, if you are filing an income tax return as a trustee on behalf of someone who has died, your filing deadline will vary.

Generally, you must file the first tax return for the trust within 11 months of the grantor’s death. Some trustees still choose to follow the tax calendar year, however. Following the calendar can be easier for accounting purposes. Whichever date the trustee chooses will be the filing deadline going forward as well.

There are options for a trustee to request an extension similar to those available to an individual. However, the process for requesting an extension varies slightly.

Revocable and living trusts have the same income tax return deadlines as individual tax returns. However, you might not have to file a separate tax return for some living trusts.

As a rule, estate taxes are due nine months after the individual’s death. A six-month extension is also available in many situations.

Tax Deadlines for Non-individuals

Non-individuals like businesses and partnerships may have different tax deadlines. For 2018, partnership and S corporation taxes are due March 15, 2019.

C corporations are due April 15, 2019. In 2016 and in prior years, C corporation returns were due in March.

The calendar changes allow individuals to file their taxes on time if they invest in a flow-through tax entity like an S corporation or a partnership. Previously, individuals who have invested in this type of business would have had to wait to file their taxes until the entity filed its taxes, sometimes after the individual income tax deadline.

Like individuals, businesses have the option to request an extension. Unlike individuals, however, fiscal business calendars may not follow the calendar year. This can alter their tax return due dates. If a business does not use a calendar year, its return is due the 15th day of the third month after its fiscal year ends for S corporations and partnerships or the 15th day of the fourth month after its fiscal year ends for C corporations.

Looking for more? Visit our page with additional dates and deadlines.