Form 1120-S (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-S , U.S. Income Tax Return for an S Corporation, is due by the 15th day of the third month after the year end. See the table below for payment, return, and extended due dates. Timely extension requests (received on or before the due date of the return) will be granted a 6-month extension, regardless of tax period ending month.
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
4/15
10/15
Feb. 28 (29)
6/15
8/15
11/15
2/15
5/15
11/15
Mar. 31
7/15
9/15
12/15
3/15
6/15
12/15
Apr. 30
8/15
10/15
1/15
4/15
7/15
1/15
May 31
9/15
11/15
2/15
5/15
8/15
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
10/15
4/15
August 31
12/15
2/15
5/15
8/15
11/15
5/15
Sept. 30
1/15
3/15
6/15
9/15
12/15
6/15
Oct. 31
2/15
4/15
7/15
10/15
1/15
7/15
Nov. 30
3/15
5/15
8/15
11/15
2/15
8/15
Dec. 31
4/15
6/15
9/15
12/15
3/15
9/15
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