When is my federal tax return due?

The dates in the Code

• For people who file on a calendar year, the individual income tax return is due on or before April 15 of the following year. On a fiscal year, it is the 15th day of the fourth month after the year ends.
• Partnership and S corporation returns on a calendar year are due March 15.
• A tax-exempt organization's return is due the 15th day of the fifth month after its year ends.

When the date moves

• The IRS can postpone deadlines for a federally declared disaster, and the Code points to that rule from the extension section. Check the IRS notice for your area if one applies.
• An extension moves the filing date, not the payment date.

What it turns on

• whether you file on a calendar year or a fiscal year
• what kind of return it is
• whether a disaster postponement covers where you live

What would make it not apply

• you file on a fiscal year, which moves the date
• a disaster postponement applies to your area

The law, quoted

Sources: IRC §6072 · IRC §6081. Each passage below is copied from the document VALID fetched, with the start of its SHA-256 fingerprint.

(a) General rule In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.

IRC §6072 — (a) General rule · law in effect September 29, 2026 · fingerprint 82c55bb300c1

"(9) The due date of Form 3520–A, Annual Information Return of a Foreign Trust with a United States Owner, shall be the 15th day of the 3d month after the close of the trust's taxable year, and the maximum extension shall be a 6-month period beginning on such day. "(10) The due date of Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall be April 15 with a maximum extension for a 6-month period ending on October 15. "(11) The due date of FinCEN Report 114 (relating to Report of Foreign Bank and Financial Accounts) shall be April 15 with a maximum extension for a 6-month period ending on October 15 and with …

IRC §6081 — Modification of Due Dates by Regulation · law in effect September 29, 2026 · fingerprint 460daea7ab0e

An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December …

IRC §6081 — (b) Automatic extension for corporation income tax returns · law in effect September 29, 2026 · fingerprint 460daea7ab0e