Support CenterDeadline for filing 1120/1120S returns electronically in SureFire.
S Corporation - Form 1120S
According to the IRS Instructions for Form 1120-S:
Generally, an S corporation must file Form 1120S by the 15th day of the 3rd month after the end of its tax year. For calendar year corporations, the due date is March 15, 2017. A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved.
If the S corporation election was terminated during the tax year and the corporation reverts to a C corporation, file Form 1120S for the S corporation's short year by the due date (including extensions) of the C corporation's short year return.
C Corporation - Form 1120
According to the IRS Instructions for Form 1120-C:
Starting with 2016 tax returns, all other C Corporations besides December 31 and June 30 year-ends (including those with other fiscal year-ends) will be due on the 15th of thefourth month after the year-end.
However, a cooperative with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the
end of its tax year. A cooperative with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year.
Extension of Time To File
File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file. Generally, the cooperative must file Form 7004 by the regular due date of the return.
Note:If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next day that is not a Saturday, Sunday, or legal holiday.
Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Fecha lmite para presentar declaraciones 1120/1120S electrnicamente en o SureFire.
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