Form 1120-C (MFT 02) Estimated Tax Installment Payment, Return, and Extension Due Dates
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 1120-C, U.S. Income Tax Return for Cooperative Associations, is due the 15th day of the 9th month after the tax period. Timely extension requests for Form 1120-C are due 8½ months after the tax period ends and are granted a 6-month extension*. See the table below for payment, return, and extended dates.
Tax Period Ending
1st Payment
2nd Payment
3rd Payment
4th Payment
Return Due Date
Extended Due Date
Jan. 31
5/15
7/15
10/15
1/15
10/15
4/15
Feb. 28 (29)
6/15
8/15
11/15
2/15
11/15
5/15
Mar. 31
7/15
9/15
12/15
3/15
12/15
6/15
Apr. 30
8/15
10/15
1/15
4/15
1/15
7/15
May 31
9/15
11/15
2/15
5/15
2/15
8/15
June 30*
10/15
12/15
3/15
6/15
3/15
*10/15
July 31
11/15
1/15
4/15
7/15
4/15
10/15
August 31
12/15
2/15
5/15
8/15
5/15
11/15
Sept. 30
1/15
3/15
6/15
9/15
6/15
12/15
Oct. 31
2/15
4/15
7/15
10/15
7/15
1/15
Nov. 30
3/15
5/15
8/15
11/15
8/15
2/15
Dec. 31
4/15
6/15
9/15
12/15
9/15
3/15
- The maximum extension time for Form 1120-C Corporations with fiscal years ending June 30 is 7 months from the due date of the return.
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