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FEDERAL TAX DEADLINES DUE TO COVID 19
Federal Income Tax
Individual Income Tax - Form 1040
Form 1040
Revised Due Date: July 15, 2020
Original Due Date - April 15, 2020
1040 ES - 1st Installment
Revised Due Date: July 15, 2020
Original Due Date - April 15, 2020
1040 ES - 2ndInstallment
Revised Due Date: July 15, 2020
Original Due Date - June 15, 2020
Extended Date and Notes
Oct. 15, 2020. Interest and late-payment penalties will be waived on payments from April 16, 2020 through July 15, 2020. Extension includes all information returns normally attached to Form 1040. Relief also provides more time to contribute to IRAs and other types of savings accounts.
Revised Due Date: N/A for a calendar-year entity; fiscal-year entities with year ends ending on or before April 30, 2020 have a due date of July 15, 2020
Original Due Date: 15th day of the 3rd month after the end of the entity’s tax year; due March 15, 2020 for a calendar-year entity
Extended Date and Notes
Sept. 15, 2020 for a calendar-year entity. See Form 7004. The due date for a July 31, 2019 fiscal-year entity that was extended on Oct. 15, 2019 to April 15, 2020 is postponed to July 15, 2020.
C Corporations - Form 1120
Revised Due Date: July 15, 2020 for calendar-year entities; fiscal-year entities with year ends ending on or before March 30, 2020 is due July 15, 2020
Original Due Date: 15th day of the 4th month after the end of the entity’s tax year (except for a June 30 fiscal-year entity); due April 15, 2020 for a calendar-year entity 15th day of the 3rd month after the end of the entity’s tax year for a June 30 fiscalyear entity; due Sept. 15, 2020
Estimated Tax - 1st Installment
Revised Due Date: July 15, 2020
Original Due Date: April 15, 2020
Estimated Tax - 2nd Installment
Revised Due Date: July 15, 2020
Original Due Date: June 15, 2020
Extended Date and Notes
Oct. 15, 2020 for a calendar-year entity. C corporations with tax years ending June 30 are eligible for an automatic extension period of seven months (six-month extension if filing Form 1120- POL). See Form 7004. Per IRS FAQs, the due date for a July 31, 2019 fiscal-year entity that was extended on Nov. 15, 2019 to June 15, 2020 is postponed to July 15, 2020. Relief includes the following forms: 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120- PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, 8991 (payments due under Sec. 59A).
Trusts and Estates - Form 1041
Revised Due Date: July 15, 2020 for calendar-year trusts; fiscal-year trusts with year ends ending on or before Feb. 29, 2020 have a postponed due date to July 15, 2020
Original Due Date: 15th day of the 4th month after the end of the entity’s tax year; due April 15, 2020 for a calendar-year entity
Extended Date and Notes
Sept. 30, 2020 for a calendar-year taxpayer. See Form 7004. Relief includes the following forms: 1041, 1041-N, 1041-QFT, 8960.
Estate Tax Returns - Form 706
Revised Due Date: July 15, 2020 for individuals dying on or after July 1, 2019
Original Due Date: Due within nine months after the date of decedent’s death
List Body
Trusts and Estates - 1041
Revised Due Date: July 15, 2020 for calendar-year trusts; fiscal-year trusts with year ends ending on or before Feb. 29, 2020 have a postponed due date to July 15, 2020
Original Due Date: 15th day of the 4th month after the end of the entity’s tax year; due April 15, 2020 for a calendar-year entity
Extended Date and Notes
Sept. 30, 2020 for a calendar-year taxpayer. See Form 7004. Relief includes the following forms: 1041, 1041-N, 1041-QFT, 8960.