Form 1120-POL (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-POL, U.S. Income Tax Return for Certain Political Organizations, filers may or may not be incorporated, and extension requests are due 3½ months after the tax period ends, regardless of tax period ending month. Timely extension requests for Form 1120-POL filers will be granted a 6-month extension, regardless of tax period ending month. See the table below for payment, return, and extended due 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
5/15
11/15
Feb. 28 (29)
6/15
8/15
11/15
2/15
6/15
12/15
Mar. 31
7/15
9/15
12/15
3/15
7/15
1/15
Apr. 30
8/15
10/15
1/15
4/15
8/15
2/15
May 31
9/15
11/15
2/15
5/15
9/15
3/15
June 30
10/15
12/15
3/15
6/15
10/15
4/15
July 31
11/15
1/15
4/15
7/15
11/15
5/15
August 31
12/15
2/15
5/15
8/15
12/15
6/15
Sept. 30
1/15
3/15
6/15
9/15
1/15
7/15
Oct. 31
2/15
4/15
7/15
10/15
2/15
8/15
Nov. 30
3/15
5/15
8/15
11/15
3/15
9/15
Dec. 31
4/15
6/15
9/15
12/15
4/15
10/15
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