We must receive all information 45 days before the tax return due date to ensure the return is completed by the due date. If we have not received all of your information 45 days before the due date, we cannot guarantee that your returns will be completed before the deadline.
| State/ Region | Form Number | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 1120 | U.S. Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| AK | 6000 | Alaska Corporation Net Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AL | 20C | Alabama Corporation Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AL | CPT | Alabama Business Privilege Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| AR | AR1100CT | Arkansas Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| AZ | 120 | Arizona Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| CA | 100 | California Corporation Franchise or Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| CO | DR 0112 | Colorado C Corporation Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CT | CT-1120 | Connecticut Corporation Business Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| DC | D-20 | District of Columbia Corporation Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| DE | CIT-TAX | Delaware Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| FL | F-1120 | Florida Corporate Income/Franchise Tax Return | 5/1/2026 | 11/2/2026 | 1st day of the 5th month after year end | 6 months |
| GA | 600 | Georgia Corporation Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| HI | N-30 | Hawaii Corporation Income Tax Return | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1120 | Iowa Corporation Income Tax Return | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 41 | Idaho Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-1120 | Illinois Corporation Income and Replacement Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| IN | IT-20 | Indiana Corporate Adjusted Gross Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| KS | K-120 | Kansas Corporate Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| KY | 720 | Kentucky Corporation Income Tax and LLET Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| LA | CIFT-620 | Louisiana Corporation Income and Franchise Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| MA | 355 | Massachusetts Business/Manufacturing Corporation Excise Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MD | 500 | Maryland Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ME | 1120ME | Maine Corporate Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MI | 4567 | Michigan Business Tax Annual Return | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MI | 4891 | Michigan Corporate Income Tax Annual Return | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MN | M4 | Minnesota Corporation Franchise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MO | MO-1120 | Missouri Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 83-105 | Mississippi Corporate Income and Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MT | CIT | Montana Corporate Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| NC | CD-405 | North Carolina C Corporation Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ND | 40 | North Dakota Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NE | 1120N | Nebraska Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NH | BET | New Hampshire Business Enterprise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NH | NH-1120 | New Hampshire Business Profits Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NJ | CBT-100 | New Jersey Corporation Business Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| NM | CIT-1 | New Mexico Corporate Income and Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NY | CT-3 | New York General Business Corporation Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NY | CT-3-M | New York General Business Corporation MTA Surcharge Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OK | 512 | Oklahoma Corporation Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| OR | 20 | Oregon Corporation Excise Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| PA | RCT-101 | Pennsylvania Corporate Net Income Tax Report | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| RI | RI-1120C | Rhode Island Business Corporation Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| SC | SC1120 | South Carolina C Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| TN | FAE 170 | Tennessee Franchise, Excise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| TX | 05-102 | Texas Franchise Tax Public Information Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| TX | 05-158 | Texas Franchise Tax Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| UT | TC-20 | Utah Corporation Franchise and Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 500 | Virginia Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| VT | CO-411 | Vermont Corporate Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| WI | 4 | Wisconsin Non-Combined Corporation Franchise or Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| WV | CIT-120 | West Virginia Corporation Net Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| AK | 6000 | Alaska Corporation Net Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AL | AL20C-C | Alabama Consolidated Corporate Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AR | AR1100CT | Arkansas Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| AZ | 120 | Arizona Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| CA | 100 | California Corporation Franchise or Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| CO | DR 0112 | Colorado C Corporation Income Tax Form | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CT | CT-1120 CU | Combined Unitary Corporation Business Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| DC | D-20 | District of Columbia Corporation Franchise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| FL | F-1120 | Florida Corporate Income/Franchise Tax Return | 5/1/2026 | 11/2/2026 | 1st day of the 5th month after year end | 6 months |
| GA | 600 | Georgia Corporation Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| HI | N-30 | Hawaii Corporation Income Tax Return | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1120 | Iowa Corporation Income Tax Return | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 41 | Idaho Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-1120 | Illinois Corporation Income and Replacement Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| IN | IT-20 | Indiana Corporate Adjusted Gross Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| KS | K-120 | Kansas Corporate Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| KY | 720U | Kentucky Unitary Combined Corporation Income Tax and LLET Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MA | 355U | Massachusetts Excise for Taxpayers Subject to Combined Reporting | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ME | 1120ME | Maine Corporate Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MI | 4567 | Michigan Business Tax Annual Return | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MI | 4891 | Michigan Corporate Income Tax Annual Return | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MN | M4 | Minnesota Corporation Franchise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MO | MO-1120 | Missouri Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 83-105 | Mississippi Corporate Income and Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MT | CIT | Montana Corporate Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| NC | CD-405 | North Carolina C Corporation Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ND | 40 | North Dakota Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NE | 1120N | Nebraska Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NH | NH-1120-WE | New Hampshire Combined Business Profits Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NJ | CBT-100U | New Jersey Corporation Business Tax Unitary Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| NM | CIT-1 | New Mexico Corporate Income and Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NY | CT-3-A | New York General Business Corporation Combined Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OK | 512 | Oklahoma Corporation Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| OR | 20 | Oregon Corporation Excise Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| RI | RI-1120C | Rhode Island Business Corporation Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| SC | SC1120 | South Carolina C Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| TX | 05-102 | Texas Franchise Tax Public Information Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| TX | 05-158 | Texas Franchise Tax Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| UT | TC-20 | Utah Corporation Franchise and Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 500 | Virginia Corporation Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| VT | CO-411 | Vermont Corporate Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| WI | 6 | Wisconsin Combined Corporation Franchise or Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| WV | CIT-120 | West Virginia Corporation Net Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
*International taxpayers filing Federal Form 1120F on 4/15 with US office file the corresponding state corporate income tax return.
*International taxpayers filing Federal Form 1120F on 6/15 with NO US office are unlikely to file in ANY states
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 1120S | U.S. Income Tax Return for an S Corporation | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AK | 6000 | Alaska Corporation Net Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| AL | 20S | Alabama S Corporation Information/Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AL | PPT | Alabama Business Privilege Tax for S-Corporations | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AR | AR1100S | Arkansas S Corporation Income Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| AZ | 120S | Arizona S Corporation Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| CA | 100S | California S Corporation Franchise or Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| CO | DR 0106 | Colorado Partnership and S Corporation and Composite Nonresident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CT | CT-1065/CT-1120SI | Connecticut Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| DC | D-20 | District of Columbia Corporation Franchise Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| DE | SCT-RTN | Delaware S Corporation Reconciliation and Shareholders Information Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| GA | 600S | Georgia S Corporation Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| HI | N-35 | Hawaii Income Tax Return for an S Corporation | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1120S | Iowa Income Tax Return for S Corporations | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 41S | Idaho Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-1120-ST | Illinois Small Business Corporation Replacement Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| IN | IT-20S | Indiana S Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KS | K-120S | Kansas Partnership or S Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KY | PTE | Pass-Through Entity Income and LLET Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| LA | CIFT-620 | Louisiana Corporation Income and Franchise Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| MA | 355S | Massachusetts S Corporation Excise Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MD | 510 | Maryland Pass-Through Entity Income Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| MN | M8 | Minnesota S Corporation Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MO | MO-1120S | Missouri S Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 84-105 | Mississippi Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MT | PTE | Montana Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NC | CD-401S | North Carolina S Corporation Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ND | 60 | North Dakota S Corporation Income Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| NE | 1120-SN | Nebraska S Corporation Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 4th month after year end | 6 months |
| NH | BET | Business Enterprise Tax Return for Corporations, Partnerships, Fiduciaries and Non-Profit Organizations | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NH | DP-120 | New Hampshire Computation of S Corporation Gross Business Profits | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NH | NH-1120 | New Hampshire Business Profits Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NJ | CBT-100S | New Jersey Corporation Business Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NM | S- Corp | New Mexico Sub-Chapter S Corporate Income and Franchise Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NY | CT-3-S | New York S Corporation Franchise Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| OH | IT 1140 | Ohio Pass-Through Entity and Trust Withholding Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| OK | 512-S | Oklahoma Small Business Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OR | 20-S | Oregon S Corporation Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| PA | PA-20S/PA-65 | Pennsylvania S Corporation / Partnership Information Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| RI | RI-1120S | Rhode Island Business Corporation Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| SC | SC 1120S | South Carolina S Corporation Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| TN | FAE 170 | Tennessee Franchise, Excise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| TX | 05-102 | Texas Franchise Tax Public Information Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| TX | 05-158 | Texas Franchise Tax Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| UT | TC-20S | Utah S Corporation Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 502 | Virginia Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VT | BI-471 | Vermont Business Income Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| WI | 5S | Wisconsin Tax-Option (S) Corporation Franchise or Income Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| WV | PTE-100 | West Virginia Income Tax Return S Corporation and Partnership (Pass-Through Entity) | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| AL | PTE-C | Alabama Nonresident Composite Payment Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AR | AR1000CR | Arkansas Income Tax Composite Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| AZ | 140NR | Arizona Nonresident Personal Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CA | 540NR | California Nonresident or Part-Year Resident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CO | DR 0106 | Colorado Partnership and S Corporation and Composite Nonresident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CT | CT-1065/CT-1120SI | Connecticut Composite Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| CT | Schedule CT-NR | Elective Composite Income Tax Remittance Calculation | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| DE | CMP-TAX | Delaware Composite Personal Income Tax Return | 4/30/2026 | 9/15/2026 | 30th day of the 4th month after year end | 4.5 months |
| GA | IT-CR | Georgia Nonresident Composite Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| HI | N-15 | Hawaii Individual Income Tax Return – Nonresident and Part-Year Resident | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA PTE-C | Iowa Composite Individual Income Tax Return | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | PTE-12 | Idaho Schedule for Pass-Through Owners | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | 49188 | Entity’s Composite Indiana Adjusted Gross Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | 56344 | Schedule Composite-COR, Composite Indiana Adjusted Gross Income Tax Return for Corporate Entities | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KS | K-40C | Kansas Composite Income Tax Schedule | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MA | MA NRCR | Massachusetts Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MD | 510C | Maryland Composite Pass-Through Entity Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| ME | Schedule 1040C-ME | Composite Income Tax For Nonresident Owners and Partnership Audit Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MI | 807 | Michigan Composite Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MN | M8 | Minnesota S Corporation Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MO | MO-1040 | Missouri Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 84-105 | Mississippi Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MT | PTE and Schedule IV | Montana Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NC | CD-401S | North Carolina S Corporation Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ND | 60 | North Dakota S Corporation Income Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| NJ | NJ-1080C | New Jersey Income Tax – Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NM | S-Corp-1 | New Mexico Sub-Chapter S Corporate Income and Franchise Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NY | IT-203-S | New York Group Return for Nonresident Shareholders of New York S Corporations | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OH | IT-4708 | Ohio Composite Income Tax Return for Certain Investors in a Pass-Through Entity | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| OR | OR-OC | Oregon Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| PA | PA-40 NRC | Pennsylvania Nonresident Consolidated Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| RI | RI-1040C | Rhode Island Composite Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| SC | SC1040 | South Carolina Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 765 | Virginia Unified Nonresident Individual Income Tax Return | 5/1/2026 | 11/2/2026 | 15th day of the 4th month after year end | 6 months |
| VT | BI-471 | Vermont Business Income Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| VT | BI-473 | Vermont Composite Schedule | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| WI | 1CNS | Composite Wisconsin Individual Income Tax Return for Nonresident Tax-Option (S) Corporation Shareholders | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| WV | IT-140NRC | West Virginia Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 1065 | U.S. Return of Partnership Income | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AK | 6900 | Alaska Partnership Information Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| AL | 65 | Alabama Partnership / Limited Liability Company Return of Income | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AL | PPT | Alabama Business Privilege Tax | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AR | AR1050 | Arkansas Partnership Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| AZ | 165 | Arizona Partnership Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| CA | 565 | California Partnership Return of Income | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| CO | DR 0106 | Colorado Partnership and S Corporation and Composite Nonresident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CT | CT-1065/CT-1120SI | Connecticut Composite Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| DC | D-65 | District of Columbia Partnership Return of Income | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| DE | PRT-RTN | Delaware Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| FL | F-1065 | Florida Partnership Information Return | 4/1/2026 | 10/1/2026 | 1st day of the 4th month after year end | 6 months |
| GA | 700 | Georgia Partnership Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| HI | N-20 | Hawaii Partnership Return of Income | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1065 | Iowa Partnership Return of Income | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 65 | Idaho Partnership Return of Income | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-1065 | Illinois Partnership Replacement Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | IT-65 | Indiana Partnership Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KS | K-120S | Kansas Partnership or S Corporation Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KY | PTE | Pass-Through Entity Income and LLET Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| LA | IT-565 | Louisiana Partnership Return of Income | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| MA | 3 | Massachusetts Partnership Return of Income | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MD | 510 | Maryland Pass-Through Entity Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MN | M3 | Minnesota Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MO | MO-1065 | Missouri Partnership Return of Income | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 84-105 | Mississippi Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MT | PTE | Montana Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NC | D-403 | North Carolina Partnership Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| ND | 58 | North Dakota Partnership Income Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| NE | 1065N | Nebraska Return of Partnership Income | 3/16/2026 | 9/15/2026 | 15th day of the 4th month after year end | 6 months |
| NH | NH-1065 | New Hampshire Business Profits Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| NJ | NJ-1065 | New Jersey Partnership Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| NM | PTE | New Mexico Information Return for Pass-Through Entities | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NY | IT-204 | New York Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| OH | IT-1140 | Ohio Pass-Through Entity and Trust Withholding Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| OK | 514 | Partnership Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OR | 65 | Oregon Partnership Return of Income | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| PA | PA-20S/PA-65 | Pennsylvania S Corporation / Partnership Information Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| RI | RI-1065 | Rhode Island Partnership Income Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| SC | SC1065 | South Carolina Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| TN | FAE 170 | Tennessee Franchise, Excise Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| TX | 05-102 | Texas Franchise Tax Public Information Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| TX | 05-158 | Texas Franchise Tax Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| UT | TC-65 | Utah Partnership / Limited Liability Partnership / Limited Liability Company Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| VA | 502 | Virginia Pass-Through Entity Return of Income and Return of Nonresident Withholding Tax | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VT | BI-471 | Vermont Business Income Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| WI | 3 | Wisconsin Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| WV | PTE-100 | West Virginia Income Tax Return S Corporation and Partnership (Pass-Through Entity) | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| AL | PTE-C | Alabama Nonresident Composite Payment Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AR | AR1000CR | Arkansas Income Tax Composite Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| AZ | 140NR | Arizona Nonresident Personal Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CA | 540NR | California Nonresident or Part-Year Resident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CO | DR 0106 | Colorado Partnership and S Corporation and Composite Nonresident Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CT | CT-1065/CT-1120SI | Connecticut Composite Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| CT | Schedule CT-NR | Elective Composite Income Tax Remittance Calculation | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| DE | CMP-TAX | Delaware Composite Personal Income Tax Return | 4/30/2026 | 9/15/2026 | 30th day of the 4th month after year end | 4.5 months |
| GA | IT-CR | Georgia Nonresident Composite Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| HI | N-15 | Hawaii Individual Income Tax Return – Nonresident and Part-Year Resident | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA PTE-C | Iowa Composite Tax Return | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | PTE-12 | Idaho Schedule for Pass-Through Owners | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | 49188 | Entity’s Composite Indiana Adjusted Gross Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | 56344 | Schedule Composite-COR, Composite Indiana Adjusted Gross Income Tax Return for Corporate Entities | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| KS | K-40C | Kansas Composite Income Tax Schedule | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| LA | R-6922 | Louisiana Composite Partnership Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| MA | MA NRCR | Massachusetts Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MD | 510C | Maryland Composite Pass-Through Entity Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| ME | Schedule 1040C-ME | Maine Composite Income Tax Return for Nonresident Owners and Partnership Audit Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MI | 807 | Michigan Composite Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MN | M3 | Minnesota Partnership Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MO | MO-1040 | Missouri Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 84-105 | Mississippi Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| MT | PTE and Schedule IV | Montana Pass-Through Entity Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| ND | 58 | North Dakota Partnership Income Tax Return | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| NJ | NJ-1080C | New Jersey Income Tax – Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NM | PTE | New Mexico Pass-through Entities Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| NY | IT-203-GR | New York Group Return for Nonresident Partners | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OH | IT-4708 | Ohio Composite Income Tax Return for Certain Investors in a Pass-Through Entity | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| OK | 514-PT | Oklahoma Partnership Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| OR | OR-OC | Oregon Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| PA | PA-40 NRC | Pennsylvania Nonresident Consolidated Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| RI | RI-1040C | Rhode Island Composite Income Tax Return | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| SC | SC1040 | South Carolina Individual Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 765 | Virginia Unified Nonresident Individual Income Tax Return | 5/1/2026 | 11/2/2026 | 15th day of the 4th month after year end | 6 months |
| VT | BI-471 | Vermont Business Income Tax Return | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| VT | BI-473 | Vermont Composite Schedule | 3/16/2026 | 10/15/2026 | 15th day of the 3rd month after year end | 7 months |
| WI | 1CNP | Composite Wisconsin Individual Income Tax Return for Nonresident Partners | 4/15/2026 | 9/15/2026 | 15th day of the 4th month after year end | 5 months |
| WV | IT-140NRC | West Virginia Nonresident Composite Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 1041 | Trust Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| Fed | 3520 | US Annual Return to Report Transaction with Foreign Trusts and Receipt of Certain Foreign Gifts | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| Fed | 3520-A | US Annual Information Return of Foreign Trust with a US Owner | 3/16/2026 | 9/15/2026 | 15th day of the 3rd month after year end | 6 months |
| AL | 41 | Alabama Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| AR | AR1002F/AR1002NR | Arkansas Fiduciary Income Tax Return | 4/15/2026 | 10/30/2026 | 15th day of the 4th month after year end | 6.5 months |
| AZ | 141AZ | Arizona Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| CA | 541 | California Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CO | 105 | Colorado Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CT | CT-1041 | Connecticut Income Tax Return for Trusts and Estates | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| DE | FID-TAX | Delaware Fiduciary Income Tax Return | 4/30/2026 | 10/15/2026 | Last day of the 4th month after year end | 5.5 months |
| DC | D-41 | District of Columbia Trust Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| GA | 501 | Georgia Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| HI | N-40 | Hawaii Fiduciary Income Tax Return | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1041 | Iowa Fiduciary Return | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 66 | Idaho Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-1041 | Illinois Fiduciary Income and Replacement Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IN | IT-41 | Indiana Fiduciary Income Tax Return | 4/15/2026 | 10/30/2026 | 15th day of the 4th month after year end | 6.5 months |
| KS | K-41 | Kansas Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| KY | 741 | Kentucky Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| LA | IT-541 | Louisiana Fiduciary Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| MA | 2 | Massachusetts Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MD | 504/504NR | Maryland Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| ME | 1041ME | Maine Income Tax Return for Resident and Nonresident Estates and Trusts | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MI | MI-1041 | Michigan Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| MN | M2 | Minnesota Trust Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MO | MO-1041/MO-NRF | Missouri Fiduciary Income Tax Return or Missouri Nonresident Fiduciary Form | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 81-110 | Mississippi Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| MT | FID-3 | Montana Income Tax Return for Estates and Trusts | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NC | D-407 | North Carolina Estates and Trusts Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| ND | 38 | North Dakota Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| NE | 1041N | Nebraska Fiduciary Income Tax Return | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NH | DP-10 | New Hampshire Interest and Dividends Tax Return | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| NJ | NJ-1041 | New Jersey Income Tax Fiduciary Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| NM | FID-1 | New Mexico Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| NY | IT-205 | New York Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| OH | IT-1041 | Ohio Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| OK | 513/513NR | Oklahoma Fiduciary Income Tax | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| OR | OR-41 | Oregon Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| PA | PA-41 | Pennsylvania Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| RI | RI-1041 | Rhode Island Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| SC | SC1041 | South Carolina Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| UT | TC-41 | Utah Fiduciary Income Tax | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| VA | 770 | Virginia Fiduciary Income Tax Return | 5/1/2026 | 11/2/2026 | 15th day of the 4th month after year end | 6 months |
| VT | FIT-161 | Vermont Fiduciary Return of Income | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| WI | 2 | Wisconsin Fiduciary Income Tax for Estates and Trusts | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| WV | IT-141 | West Virginia Fiduciary Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 990 | U.S. Income Tax Return for an Non-Profit | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| Fed | 990PF | U.S. Income Tax Return for an Non-Profit Private Foundation | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| Fed | 990T | U.S. Income Tax Return for an Non-Profit Exempt Organization (Internal Revenue Code § 401(a) Entities) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| Fed | 990T | U.S. Income Tax Return for an Non-Profit Exempt Organization (Entities Other Than Internal Revenue Code § 401(a) Entities) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AK | 6000 | Alaska Corporation Net Income Tax Return (UBTI only) | 6/15/2026 | 12/15/2026 | 15th day of the 6th month after year end | 6 months |
| AL | 20C | Alabama Corporation Income Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| AR | AR 1100CT | Arkansas Corporation Income Tax Return (UBTI only) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| AZ | 99T | Arizona Exempt Organization Business Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CA | 109 | California Exempt Organization Business Income Tax Return (UBTI only) (Internal Revenue Code § 401(a) Entities) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| CA | 109 | California Exempt Organization Business Income Tax Return (UBTI only) (Entities Other Than Internal Revenue Code § 401(a) Entities) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CA | 199 | California Exempt Organization Annual Information Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CO | DR 0112 | Colorado C Corporation Income Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| CT | CT-990T | Connecticut Unrelated Business Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| DC | D-20 | District of Columbia Corporation Franchise Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| FL | F-1120 | Florida Corporate Income/Franchise Tax Return (UBTI only) | 5/1/2026 | 11/2/2026 | 1st day of the 5th month after year end | 6 months |
| GA | 600-T | Georgia Exempt Organization Unrelated Business Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| HI | N-70NP | Hawaii Exempt Organization Business Income Tax Return | 4/20/2026 | 10/20/2026 | 20th day of the 4th month after year end | 6 months |
| IA | IA 1120 | Iowa Corporation Income Tax Return (UBTI only) | 4/30/2026 | 11/2/2026 | Last day of the 4th month after year end | 6 months |
| ID | 41 | Idaho Corporation Income Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| IL | IL-990-T | Illinois Exempt Organization Income and Replacement Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| IN | IT-20NP | Indiana Nonprofit Organization Unrelated Business Income Tax Return | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| KS | K-120 | Kansas Corporate Income Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| LA | CIFT-620/CIFT-620SF | Louisiana Corporation Income and Franchise Tax Return (UBTI only) | 6/15/2026 | 12/15/2026 | 15th day of the 6th month after year end | 6 months |
| MA | M-990T | Massachusetts Unrelated Business Income Tax Return | 3/16/2026 | 11/16/2026 | 15th day of the 3rd month after year end | 8 months |
| MD | 500 | Maryland Corporation Income Tax Return (UBTI only) | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| ME | 1120ME | Maine Corporate Income Tax Return (UBTI only) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| MI | 4567 | Michigan Business Tax Annual Return (UBTI only) | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MI | 4891 | Michigan Corporate Income Tax Annual Return (UBTI only) | 4/30/2026 | 12/31/2026 | Last day of the 4th month after year end | 8 months |
| MN | M4NP | Minnesota Unrelated Business Income Tax Return | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| MO | MO-1120 | Missouri Corporate Income Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MS | 83-105 | Mississippi Corporate Income and Franchise Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| MT | CIT | Montana Corporate Income Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| NC | CD-405 | North Carolina C Corporation Tax Return (UBTI only) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| ND | 40 | North Dakota Corporation Income Tax Return (UBTI only) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| NE | 1120N | Nebraska Corporation Income Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NM | CIT-1 | New Mexico Corporate Income and Franchise Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| NY | CT-13 | New York Unrelated Business Income Tax Return | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| OK | 512-E | Oklahoma Return of Organization Exempt from Income Tax | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| OR | 20 | Oregon Corporation Excise Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| RI | RI-1120C | Rhode Island Business Corporation Tax Return (UBTI only) | 4/15/2026 | 10/15/2026 | 15th day of the 4th month after year end | 6 months |
| SC | SC 990-T | South Carolina Exempt Organization Business Tax Return (UBTI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| TN | FAE 170 | Tennessee Franchise, Excise Tax Return (UBTI only) | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| TX | 05-102 | Texas Franchise Tax Public Information Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| TX | 05-158 | Texas Franchise Tax Report | 5/15/2026 | 8/17/2026 | 15th day of the 5th month after the end of the calendar year in which the fiscal year ended | 3 months |
| UT | TC-20MC | Utah Tax Return for Miscellaneous Corporations | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| VA | 500 | Virginia Corporation Income Tax Return (UBTI only) | 6/15/2026 | 12/15/2026 | 15th day of the 6th month after year end | 6 months |
| VT | CO-411 | Vermont Corporate Income Tax Return (UBTI only) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| WI | 4T | Wisconsin Exempt Organization Business Franchise or Income Tax Return (Internal Revenue Code § 401(a) Entities) | 4/15/2026 | 11/16/2026 | 15th day of the 4th month after year end | 7 months |
| WI | 4T | Wisconsin Exempt Organization Business Franchise or Income Tax Return (Entities Other Than Internal Revenue Code § 401(a) Entities) | 5/15/2026 | 12/15/2026 | 15th day of the 5th month after year end | 7 months |
| WV | CIT-120 | West Virginia Corporation Net Income Tax Return (UTBI only) | 5/15/2026 | 11/16/2026 | 15th day of the 5th month after year end | 6 months |
| State | Form # | Form Title | Original Due Date (Calendar Year) | Extended Due Date (Calendar Year) | Original Due Date (Fiscal Year) | Extended Due Date (Fiscal Year) |
|---|---|---|---|---|---|---|
| Fed | 706 | U.S. Income Tax Return for an Estate | N/A | N/A | 9 months after death | 6 months |
| Fed | 1041 | Trust Income Tax Return | 4/15/2026 | 9/30/2026 | 15th day of the 4th month after year end | 5.5 months |
| CT | CT-706/709 | Connecticut Estate and Gift Tax Return | N/A | N/A | 6 months after death | 6 months |
| DC | DC-76/DC-76(EZ) | DC Estate Tax Return | N/A | N/A | 10 months after death | 6 months |
| HI | M-6 | Hawaii Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| IL | 700 | Illinois Estate & Generation-Skipping Transfer Tax Return | N/A | N/A | 9 months after death | 6 months |
| MA | M-706 | Massachusetts Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| MD | MET-1 | Maryland Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| ME | 706ME | Maine Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| MN | M706 | Minnesota Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| NY | ET-706 | New York State Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| OR | OR-706 | Oregon Estate Transfer Tax Return | N/A | N/A | 12 months after death | 6 months |
| RI | RI-706 | Rhode Island Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| VT | EST-191 | Vermont Estate Tax Return | N/A | N/A | 9 months after death | 6 months |
| WA | 85-0050e | Washington State Estate and Transfer Tax Return | N/A | N/A | 9 months after death | 6 months |