Filing Deadlines & Extensions
The filing deadline for a return depends upon the type of entity that is filing. Regardless of which kind of entity is filing, all extensions must be filed with IRS, states and cities by the original due date of the return.
Entities Filing Calendar-Year Tax Returns |
Entity Filing Return |
Form Filed |
Filing Deadline |
Length of Extension |
Extension Deadline |
S-Corporation |
1120S |
March 15 |
6 Months |
September 15 |
Partnership or Multimember LLC |
1065 |
March 15 |
6 Months |
September 15 |
C-Corporation |
1120 |
April 15 |
6 Months |
October 15 |
Trust or Estate |
1041 |
April 15 |
6 Months |
September 30 |
Individual |
1040 |
April 15 |
6 Months |
October 15 |
Non-Profit Organziation |
990 |
May 15 |
6 Months |
November 15 |
Entities Filing Fiscal-Year Returns |
Entity filing Return |
Form Filed |
Filing Deadline |
Length of Extension |
Partnership or Multimember LLC |
1065 |
15th day of third month following end of entity's tax year |
6 Months |
C Corporation |
1120 |
15th day of third month following end of entity's tax year |
6 Months |
Estate |
1041 |
15th day of third month following end of entity's tax year |
5 1/2 Months |
Non-Profit Organization |
990 |
15th day of third month following end of entity's tax year |
6 Months |
Oregon Non-Profit |
C-12 |
15th day of third month following end of entity's tax year |
180 Days |
Filing Deadline for Calendar-Year Non-Profit Organizations
Non-profit organizations with December 31 year-ends have a filing deadline of May 15. Extensions must be filed by the original May 15 due date of the return.
- The extended due date for 990 tax returns is November 15.
- The extended due date for Oregon Form C-12 is 180 days (November 11).
Fiscal-Year Filing Deadlines
The filing deadline for non-profit organizations using a fiscal year is th 15th day of the fifth month following the organization's year-end. See exempt organization filing deadlines here.
No extension to pay tax
If this application is for Forms 990-PF, 990-T, 4720, or 6069, the organization is required to pay tax owed with its extension. The tax must be paid electronically, through:
- Direct debit of bank account, or
- EFTPS
Requesting the Extention
Complete this form if you would like Pacific Northwest Tax Service to file an extension of time to file your IRS and/or state tax return.
Submit a Separate Extension Request Form for Each Organization
If you require an extension for more than one organization or person, you must submit a separate extension request for each organization, person or business that you want an extension for.
Fee
The fee charged for filing an extension is $60 for existing clients and $180 for new clients. The fee is in addition to the cost of tax preparation.
Your extension can be filed with our without calculating the amount of any taxes you might owe or refund you may be entitled to. The cost of determining whether you owe or have a refund is not included in the fee for filing an extension.
Required Information
We need specific information and your authorization before we file your extension. Please complete this form to provide the required information and to pay the associated fee for this service.