Return and Extended Due Dates for Forms 1065 and 1120-S
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Starting in tax year 2023, due to IRA legislative changes, the Form 1065 can claim credits and have an overpayment or balance due. Before tax year 2023, Form 1065 was an information return and therefore had no tax. Each partner's distributive share of each partnership item is reported on the partner's return of income.
See table below for the Form 1065 Return and Extended Due Dates for tax periods beginning before January 1, 2016:
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