Tax extension deadlines 2027
For the 2027 filing season (tax year 2026 returns), calendar-year partnerships and S corporations must file or extend by Monday, March 15, 2027; individuals, C corporations, and trusts by Thursday, April 15, 2027; and tax-exempt organizations by Monday, May 17, 2027.
Generally, an extension request must be filed by the return's regular due date. Special rules apply to certain taxpayers who qualify for an automatic extension, including qualifying U.S. citizens and resident aliens abroad. For most filers that is the date in the table below.
Last updated
| Return | Who files | Extension form | Original due date | Extended due date |
|---|---|---|---|---|
| Form 1065 via Form 7004 | ||||
| Form 1120-S via Form 7004 | ||||
| Form 1040 via Form 4868 | ||||
| Form 1120 via Form 7004 | ||||
| Form 1041 via Form 7004 | ||||
| Form 990, 990-EZ, 990-PF via Form 8868 | May 15, 2027 is a Saturday |
Dates follow IRS due-date rules for the 2027 season, adjusted for weekends and legal holidays. Not sure which return you file, or on a fiscal year? The which-extension-form tool gives your form and dates in two questions. Every other federal business date for 2027 (W-2s, 1099s, payroll, estimated tax) is in the 2027 business tax deadline calendar.
Individuals (Form 1040)
Individuals file Form 4868 to request an automatic six-month extension. For the 2027 season, the request is due by , and a granted extension moves the filing deadline to .
About a personal extension (Form 4868) →Businesses
Businesses file Form 7004. The deadline depends on the entity type and tax year. For calendar-year filers in the 2027 season:
| Entity | File or extend by | Extended to |
|---|---|---|
| Partnerships & multi-member LLCs (1065) | 6 months | |
| S corporations (and LLCs taxed as S corps) (1120-S) | 6 months | |
| C corporations (and LLCs taxed as C corps) (1120) | 6 months | |
| Estates & trusts (1041) | 5½ months |
Fiscal-year filers use the 15th day of a set month after year-end — see the fiscal-year section below. Estates and trusts get a 5½-month extension; other business returns generally get six months.
About a business extension (Form 7004) →Nonprofits (990 series)
Tax-exempt organizations file Form 8868. The return is due by the 15th day of the 5th month after the organization's year-end. For calendar-year organizations in the 2027 season that is (May 15, 2027 is a Saturday, so the deadline moves to the next business day). A granted six-month extension moves the deadline to .
Form 990-N cannot be extended with Form 8868.
About a nonprofit extension (Form 8868) →What if my business uses a fiscal year?
Fiscal-year returns generally follow entity-specific rules: partnerships and S corporations are due by the 15th day of the third month after year-end; C corporations, individuals, estates, and trusts generally by the 15th day of the fourth month after year-end, and Forms 990, 990-EZ, and 990-PF by the 15th day of the fifth month after year-end.
| Who | Original due date | Extension |
|---|---|---|
| Partnerships & S corporations Form 1065, Form 1120-S | 15th day of the 3rd month after the tax year ends | 6 months (Form 7004) |
| C corporations Form 1120 | 15th day of the 4th month after the tax year ends (corporations with a June 30 year-end were an exception for tax years beginning before 2026) | 6 months (Form 7004) |
| Estates & trusts Form 1041 | 15th day of the 4th month after the tax year ends | 5½ months (Form 7004) |
| Individuals Form 1040 | 15th day of the 4th month after the tax year ends | 6 months (Form 4868) |
| Tax-exempt organizations Form 990, 990-EZ, 990-PF | 15th day of the 5th month after the tax year ends | 6 months (Form 8868) |
Example: a partnership whose year ends June 30 has a return due September 15. The same weekend and holiday roll-forward applies.
Does an extension give me more time to pay?
No — an extension gives you more time to file, not to pay. Any tax you owe is still due by the original deadline (for example, for individuals). Pay your estimated balance with the extension to limit interest and the failure-to-pay penalty; see the penalties guide.
What if I live outside the U.S.?
Qualifying U.S. citizens and resident aliens living outside the United States and Puerto Rico whose main place of business or post of duty is also outside the United States and Puerto Rico receive an automatic two-month extension to file and pay, generally to June 15. For the 2027 season, that date is . Interest paid on unpaid tax still accrues from . If additional filing time is needed, Form 4868 may generally be filed by to extend the filing deadline to .
Why do deadlines move?
When a due date falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. That's why the nonprofit deadline for 2027 is instead of May 15. The April deadline can also be pushed by Emancipation Day (April 16), a legal holiday in Washington, D.C.: when it's observed on Friday, April 15 or Monday, April 17, the filing deadline moves. In 2027, Emancipation Day falls on Friday, April 16, 2027, so the April 15 deadline doesn't move.
Go deeper
- 2027 business tax deadline calendar — every federal business due date by month, printable and as an .ics download.
- Fiscal-year deadlines — worked dates for January, March, June and September year-ends, and short tax years.
- Does an extension give you more time to pay? — what is still due, how to estimate it, and how to pay.
- Missed the deadline? — what to do now and what it costs per month.
- Entity guides: LLC · S corp · partnership · C corp · estate & trust · nonprofit
Key reminders
- File the extension by the applicable deadline, which is generally the return's original due date. Late extension requests are generally not accepted.
- Pay any estimated balance due with the extension to avoid interest and the failure-to-pay penalty.
- If a deadline falls on a weekend or legal holiday, it shifts to the next business day.
Sources
- Publication 509, Tax Calendars: due dates for Forms 1065, 1120-S, 1120 and 1040, their six-month extensions, the June 30 exception, and the weekend and legal-holiday rule
- Instructions for Form 7004: Form 7004 is due by the return's original due date; six months, or 5½ months for Form 1041; no extra time to pay
- Instructions for Form 1041: estates and trusts: the 15th day of the 4th month
- Instructions for Form 990: nonprofits: the 15th day of the 5th month, moved to the next business day
- Instructions for Form 8868: the six-month extension for nonprofits, filed by the due date
- Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad: the automatic two-month extension for U.S. citizens and residents abroad
- Form 4868, with its instructions (PDF): abroad: interest still runs from the April due date
- IRS: Get an extension to file your tax return: an extension is for filing only: pay what you owe by the April date
- IRS: Failure to pay penalty: the failure-to-pay penalty on unpaid tax
- IRS: Limited liability company (LLC): which return an LLC files