2025›Instructions for Form 1120-S›General Instructions

Tax Payments

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States

Generally, the corporation must pay any tax due in full no later than the due date for filing its tax return (not including

4 Instructions for Form 1120-S (2025)

extensions). See the instructions for line 26. If the due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next day that isn’t a Saturday, Sunday, or legal holiday.

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▸Contents — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

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