The following tax returns are due on April 15, 2019:
Individuals: Form 1040 (or Form 4868 for a 6-month extension).
Trusts: Form 1041 (or Form 7004 for a 5½-month extension).
Corporations: Form 1120 (or Form 7004 for a 6-month extension).
Please note that this applies to calendar year filers only. If your year end is not December 31st, you are a fiscal year filer and your due date is different.
For trusts that are fiscal year filers, the due date is the 15th day of the 4th month following the close of the tax year.
For corporations that are fiscal year filers, the due date is the 15th day of the 4th month following the close of the tax year, UNLESS the year-end is June 30th, in which case the due date is September 15th.
The following common tax forms are also due on April 15, 2019:
Form 1040-ES or 1041-ES, Federal Estimated Tax Voucher (1st quarter 2019). Please note that any state estimated tax payments may be due on a different date, and that filing deadlines may differ for fiscal year filers.
Form 709: Gift Tax Return. If you extend your federal return, your gift tax return is automatically extended. If you do not extend your federal return, you may file Form 8892 for a 6-month extension on your gift tax return.
FinCEN Form 114: Report of Foreign Bank and Financial Accounts. An automatic extension is available with no request for an extension required.
