Important Deadlines For Business Returns
| Form | Filling Due Date | Fiscal Year Filers |
|---|---|---|
| Form W-2 (Electronic or Mail) | January 31 | January 31 |
| Form 1099-NEC | January 31 | January 31 |
| Form 1099-MISC | February 28 (Paper File)/ March 31 (Electronic File) | February 28 (Paper File)/ March 31 (Electronic File) |
| Form 1065 - Partnerships | March 15 | 15th day of the 3rd month following the close of the comapny's tax year |
| Form 1120 S - S Corporations | March 15 | 15th day of the 3rd month following the close of the company's tax year |
| Form 1120 - C Corporations | April 15 | 15th day of the 4th month following the close of the company's tax year * |
| Form 1041 | April 15 | 15th day of the 4th month following the close of the company's tax year |
| Form 990 | May 15 | 15th day of the 5th month following the close of the company's tax year |
| Form 5500 Series Employee Benefit Plan | August 1 | Last day of the 7th month after the plan year ends |
| Form 1065 On Extension | September 15 | 6 month extension from original due date |
| Form 1120 S On Extension | September 15 | 6 month extension from original due date |
| Form 1041 On Extension | September 30 | 5½ month extension from original due date |
| Form 5500 Series On Extension Employee Benefit Plan On Extension | October 15 | 2½ month extension from original due date |
| Form 1120 C On Extension | October 15 | 6 month extension from original due date |
| Form 990 On Extension | November 15 | 6 month extension from original due date |
*A special rule to defer the due date change for C Corporations with fiscal years that end on June 30 defers the change until December 31, 2025
*For 1120 filers (“C” corporations) that have a June 30 year-end, the due date is 2 ½ months after year-end (Sept 15) annually.
*For 1120 “C” corp filers, the due date 15th day of the 4th month for any other fiscal year-end except June 30.
*Please note that this is not a summary of all possible due dates of every type of tax, but only of the most common income tax return due dates during 2022 for the year 2021
