2019 Tax Return Due Dates for Business Types
- Sole proprietorship and single-member LLC tax returns on Schedule C (with the owner’s personal tax return): April 15, 2020.
- Partnership returns file a partnership tax return on Form 1065 with Schedule K-1 for each partner: March 16, 2020.
- Multiple-member LLC returns filing as partnerships file on Form 1065 for the partnership and give Schedule K-1 to each member: March 15, 2020.
- S corporation returns must be filed on Form 1120 S with Schedule K-1 for each member: March 15, 2020.
- For corporations (not S corporations) with a fiscal year endings other than December 31, the deadline is the 15th day of the 4th month after the end of the fiscal year.
Extension Deadlines for 2019 Business Tax Returns
Extensions have two deadlines:
- The deadline for filing the application, and
- The deadline for the extension to file. (The IRS doesn’t grant addition extensions.)
Extension Application Deadlines:
If you want to for business taxes with your personal return. you are filing an extension application for the owner of a pass-through business in which the owner pays business taxes through a personal tax return, use Form 4868. In other words, this is the extension application for your personal tax return, which includes your business income.
This includes sole proprietors and single-member LLCs filing Schedule C, partners filing Schedule K-1, and S corporation shareholders filing Schedule K-1 (a different kind).
For personal 1040 forms, the IRS will automatically process an extension of time to file when you pay part or all of your estimated income tax electronically.
If you are filing an extension application for a business tax return (partnership, S corporation, or corporation), use Form 7004 to file an extension application. The due date of the application is the tax return due date. The IRS will grant the extension automatically if:
- You complete the form properly and file it by the original due date,
- Make a proper estimate of tax (March 15 for the calendar year corporations), and
- Pay any tax that is due.6
An extension of time to file a tax return is not an extension of time to pay. You must always pay income taxes by the original due date.
Deadlines for extended business and personal tax returns include the following dates. The usual automatic extension of time to file is six months.
- Schedule C for sole proprietors and single-member LLCs: extension until October 15, 2019, filed with the owner’s personal tax return.
- Partnership and multiple-member LLC filing as a partnership: extension deadline is September 15, 2019.
- Corporation and S corporation: extension deadline is September 16, 2019.7
Estimated Tax Due Dates
If you must pay estimated taxes during the year, the due dates for the 2019 tax year are:
- For income received for the period January 1 through March 31, the due date is April 15, 2019.
- For income received for the period April 1 through May 31, the due date is June 15. 2019.
- For income received for the period June 1 through August 31, the due date is September 15, 2019.
- For income received for the period September 1 through December 31, the due date is January 15, 2020. 8