When are tax returns and tax payments due to the IRS?
When are tax returns and tax payments due to the IRS?
There was a major change in the due dates of IRS tax returns and tax payments that was effective for taxable years starting after December 31, 2015.
The table below summarizes the new due dates:
| Year-End | Prior Tax Law Due Date |
Prior Tax Law Extended Date |
Current Law Due Date |
Current Law Extended Date |
|---|---|---|---|---|
| Calendar – 12/31 | 3/15 | 9/15 | 4/15 | 10/15 |
| Fiscal other than 6/30 | 15th day of 3rd month after y/e |
15th day of 9th month after y/e |
15th day of 4th month after y/e |
15th day of 10th month after y/e |
| Fiscal year end – 6/30 | ||||
| Before 1/1/26 | 9/15 | 3/15 | 9/15 | 4/15 |
| After 12/31/25 | 9/15 | 3/15 | 10/15 | 4/15 |
Until 12/31/25 the following fiscal year-ends are due as follows:
| Month End | Due Date | Extended Due Date |
|---|---|---|
| 1/31 | 5/15 | 11/15 |
| 2/28 | 6/15 | 12/15 |
| 3/31 | 7/15 | 1/15 |
| 4/30 | 8/15 | 2/15 |
| 5/31 | 9/15 | 3/15 |
| 6/30 | 9/15 | 4/15 |
| 7/31 | 11/15 | 5/15 |
| 8/31 | 12/15 | 6/15 |
| 9/30 | 1/15 | 7/15 |
| 10/31 | 2/15 | 8/15 |
| 11/30 | 3/15 | 9/15 |
| 12/31 | 4/15 | 10/15 |
(Note: if the 15th occurs on a weekend or holiday, it is the next business day)
IMPORTANT: The Association can extend the time to FILE tax returns but they cannot extend the time to PAY taxes that are due. The taxes are due no later than the due date.