The following table summarizes the recent US Federal income tax filing extensions. This table will be updated as further announcements unfold.
The following table summarizes the recent US Federal income tax filing extensions. This table will be updated as further announcements unfold.
Last updated: April 14, 2020
US FEDERAL FILING DEADLINES
Due Dates | |||
---|---|---|---|
Form | Original | Revised | Notes |
1040 | April 15, 2020 | July 15, 2020 | Includes all schedules, returns and other forms that are attachments as well as Forms 3520, 5471, 5472, 8621, 8858, 8865, 8938 |
1040NR with Wages | April 15, 2020 | July 15, 2020 | |
1040NR without Wages | June 15, 2020 | July 15, 2020 | |
4868 | April 15, 2020 | July 15, 2020 | Returns due in April or May |
1120 | April 15, 2020 | July 15, 2020 | Applicable for calendar year or fiscal year corporations |
1065 | April 15, 2020 | July 15, 2020 | Applicable for calendar year or fiscal year partnerships |
1041 | April 15, 2020 | July 15, 2020 | Applicable for estate and trust returns |
**Individual US States have revised their various due dates depending on the state filings and forms
FEDERAL BALANCE DUE
Due Dates | |||
---|---|---|---|
Balance Due | Original | Revised | Notes |
Final 2019 Income Tax Payment | April 15, 2020 | July 15, 2020 | Applicable for individuals, calendar year or fiscal year corporations, estate and trust income tax payments, estate and generation skipping tax payments |
Transition Tax Instalment Payment | April 15, 2020 | July 15, 2020 | Applicable for individuals with Transition Tax Liabilities |
1st 2020 Quarterly Tax Payment | April 15, 2020 | July 15, 2020 | Applicable for individuals, calendar year or fiscal year corporations, estate and trust income tax payments |
2nd 2020 Quarterly Tax Payment | April 15, 2020 | July 15, 2020 | Applicable for individuals, calendar year or fiscal year corporations, estate and trust income tax payments |
**Individual US States have revised their state balance due depending on the state tax exigible
AUTHORIZATIONS (E-Signature)
Form | Notes |
---|---|
1040 / 1040NR | Will allow electronic signatures |
8453 | Will allow electronic signatures for US Individual Income Tax Declaration for an IRS e-file return if applicable |
8878 | Will allow electronic signatures for individual tax returns only |
8879 | Will allow electronic signatures for individual tax returns onl |
Other Documents that may require signature, such as: extensions of statute of limitations on assessments or collections, waivers of statutory notices of deficiency, and consents to assessments, agreements to specific tax matters or tax liabilities, and any other form needing the signature of a taxpayer or representative traditionally collected by IRS personnel outside of the standard filing procedures (e.g., case specific Power of Attorney)
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