Form 1120 (MFT 02) Family Estimated Tax Installment Payment, Return, and Extension Due…
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 1120, U.S. Corporation Income Tax Return, is filed annually, by domestic corporations. The return is due on the 15th day of the fourth month after the end of the tax year. The due date chart below also applies to all Form 1120, except: 1120-C, 1120-F without box D3 checked, 1120-POL and 1120-S. See following exhibits for information on these forms. See the table below for payment dates, return, and extended due dates for Form 1120 (MFT 02) Family.
Tax Period Ending
1st Payment
2nd Payment
3rd Payment
4th Payment
RETURN Due Date 2016 & later
Extended Due Date 2016 & later
Jan. 31
5/15
7/15
10/15
1/15
5/15
10/15
Feb. 28 (29)
6/15
8/15
11/15
2/15
6/15
11/15
Mar. 31
7/15
9/15
12/15
3/15
7/15
12/15
Apr. 30
8/15
10/15
1/15
4/15
8/15
1/15
May 31
9/15
11/15
2/15
5/15
9/15
2/15
June 30**
10/15
12/15
3/15
6/15
9/15**
3/15
July 31
11/15
1/15
4/15
7/15
11/15
4/15
Aug. 31
12/15
2/15
5/15
8/15
12/15
5/15
Sept. 30
1/15
3/15
6/15
9/15
1/15
6/15
Oct. 31
2/15
4/15
7/15
10/15
2/15
7/15
Nov. 30
3/15
5/15
8/15
11/15
3/15
8/15
Dec. 31
4/15
6/15
9/15
12/15
4/15
9/15
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