What is the original federal due date for filing a calendar year C-corporation tax return?
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The original federal due date for filing a calendar year C-corporation tax return (Form 1120) is the 15th day of the fourth month following the close of the corporation’s tax year. For a calendar year C-corporation, this means the return is due on April 15 of the following year. This is established by both the Internal Revenue Code and Treasury Regulations:
- Subsection 6072(a) of the Internal Revenue Code states that 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, unless an exception applies.
- Treasury Regulation §1.6072-2(a)(1)(i) confirms that the income tax return of a domestic C corporation must be filed on or before the fifteenth day of the fourth month following the close of the taxable year.
- IRS instructions and publications, such as the Instructions for Form 1120 and IRS Publication 542, also confirm that for calendar year corporations, the due date is April 15 of the following year.
If April 15 falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day.
Therefore, for a C-corporation with a tax year ending December 31, the original federal due date for filing its tax return is April 15 of the following year.
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