Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If 1120-F Box D3 is checked, returns are due the 15th day of the 4th month following the date the tax year ended (BRTVU US OFFICE CODE: 1). See Exhibit 3.14.2-24, Form 1120 Family Estimated Tax Installment Payment, Return, and Extension Due Dates, for the correct due dates.
Tax Period Ending
1st Payment
2nd Payment
3rd Payment
4th Payment
Return Due Date
Extended Due Date- the following year -Box D3 not checked
Jan. 31
5/15
7/15
10/15
1/15
7/15
1/15
Feb. 28 (29)
6/15
8/15
11/15
2/15
8/15
2/15
Mar. 31
7/15
9/15
12/15
3/15
9/15
3/15
Apr. 30
8/15
10/15
1/15
4/15
10/15
4/15
May 31
9/15
11/15
2/15
5/15
11/15
5/15
June 30*
10/15
12/15
3/15
6/15
12/15
*7/15
July 31
11/15
1/15
4/15
7/15
1/15
7/15
August 31
12/15
2/15
5/15
8/15
2/15
8/15
Sept. 30
1/15
3/15
6/15
9/15
3/15
9/15
Oct. 31
2/15
4/15
7/15
10/15
4/15
10/15
Nov. 30
3/15
5/15
8/15
11/15
5/15
11/15
Dec. 31
4/15
6/15
9/15
12/15
6/15
12/15
- The maximum extension time for Form 1120-F with fiscal years ending June 30 is 7 months from the due date of the return.
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