Each date shown is the prescribed due date for filing the return or making the tax payment indicated. If any date falls on a Saturday, Sunday, or legal holiday, the return or payment is due on the next business day.
|Apr. 15||Fiduciary income tax return due for the prior calendar year (Form 1041).
Due date for calendar year estates to file application for automatic six-month extension to file prior year income tax return (Form 7004).
Last day for estates to file amended tax returns for the third prior calendar year, if the initial return was timely filed (Form 1041).
|Oct. 15||Extended due date for calendar year estates that received extension to file prior year income tax return.|
Estate tax returns (Form 706) are due to be filed nine months after the date of death.
Application for extension of time to file estate tax returns must be submitted on or before the end of the nine month period after the date of death (Form 4768).
Estates which have been open more than two years are required to make estimated payments of income taxes (using same due dates as trusts).
Some estates may be able to elect a year end other than December 31; the above dates, which are for calendar-year entities, should be modified in such cases.