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Common BMF Forms

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Form

Form Title

Tax Period

MFT

Due Date

Payment Types

Overpaid

Bal. Due

Even

Non Math Error CP

11-C

Occupational Tax and Registration Return for Wagering

Annual Month 07

63

July 1

$50.00 or $500.00

115

105

125

161

706

U.S. Estate Tax Return

00000

52

9 months after Date of Death

Tax paid by due date or installments

115

105

125

161

706-NA

U.S Estate of nonresident not a citizen of the United States

00000

52

9 months after Date of Death

115

105

125

161

709

U.S. Gift Tax Return

Calendar Year

51

April 15- extension from Form 1040 applies

115

105

125

161

Form 709-NA,

U.S. Gift Tax Return, of a Nonresident Not a Citizen of the United States

calendar or fiscal

51

Certain rules apply IRM 3.14.2.6.7.1.5, Estate and Gift Tax Forms, CP 105 and CP 115, Review and Routing Instructions.

115

105

125

161

720

Quarterly Federal Excise Tax Return

Quarterly

03

Last day of the month following the end of the quarter.

FTD Monthly or Semi-Weekly

114, 268

104

124

161

730

Tax on Wagering

Monthly

64

Last day of month following the month in which the taxable income is earned.

115

105

125

161

940, 940-EZ

Federal Unemployment (FUTA) Tax Return

Calendar Year

10

January 31

Quarterly FTD

111, 268

101

121

161

941

Employer's Quarterly Income Tax Return

Quarterly

01

One Month Quarter End

FTD on Various Schedule

112, 268

102

122

161

943

Employer's Annual Tax Return for Agricultural Employees

Calendar Year

11

January 31

Monthly or Semi-Weekly FTD

112, 268

102

122

161

944

Employer's Annual Federal Tax Return

Calendar Year

14

January 31

FTD on Various Schedule

112,268

102

122

161

945

Annual Return of Withheld Income Tax

Calendar Year

16

January 31

FTD on Various Schedule

112, 268

102

122

161

1041

Estates and Trusts Income Tax Return

Fiscal Year

05

15th day of the 4th month After Tax Period

Quarterly ES Payments

133, 268

132

131

161

1065

U.S. Partnership

Fiscal Year

06

15th day of the 3rd month After Tax Period

No Tax Due

133, 268

132

131

161, 162

1120 See Exhibit 3.14.2-24 through Exhibit 3.14.2-28 , for specific information for each Form 1120

U.S. Corporation Income Tax

Fiscal Year

02

15th day of the 4th month After Taxable Year

Quarterly ES Payments

133, 268

132

131

161

2290

Heavy Vehicle Use Tax Return

Annual Month 07

60

1 Month After Tax Month End

TC 610 or 670

115

105

125

161

8752

Required Annual Payment Under Sec. 7519

Annual

15

May 15

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