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US Tax Filing Deadlines and Important Dates in 2019

Are you a citizen of the United States or a Green Card Holder residing in Canada? Do you have an interest in a U.S. or foreign business entity? You should be aware of the important dates and deadlines of your income tax filing requirements. In most cases, a U.S. individual income tax returns and certain business returns must be filed with the Internal Revenue Service (IRS) by April 15. However, extension until June 15 (and beyond, as applicable) can be made if you reside outside of the United States.

NOTE: Taxpayers should consult with their US tax advisor or a qualified US tax professional to determine WHAT FORM is required to be filed and WHAT DUE DATE for filing their tax returns and forms under their facts and circumstances applies, as some exceptions to the information presented here apply. The information presented here is of general nature and for educational purposes only. It does not represent tax or legal advice. Furthermore, it provides an overview of most commonly used forms and does not contain every possible form or due date that may apply to your facts and circumstances. Please review your U.S. tax filing requirements with your U.S. tax advisor.

NOTE: If the due date for filing falls on a Saturday, Sunday, or legal holiday, file by the next business day. Some exceptions apply.

NOTE: Dates are adjusted and revised every year. The due dates below reflect due dates relevant to the 2016 year filings.

NOTE: Although the links to various forms were provided for your convenience, please do not rely on the forms linked and confirm that the linked form is current by visiting www.irs.gov.

Deadlines Organized by IRS Forms
U.S. Residents

Form 1040 - U.S. Individual Income Tax Return

US residents residing in the United States or US citizens or residents residing outside the United States

April 15

(6-month automatic extension available upon filing of Form 4868). An additional 2-month extension is available, subject to the IRS consent.

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868)

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 1040

Form 2555 - Foreign Earned Income

US citizens or residents residing outside the United States

The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply).

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868), filed with Form 1040.

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 2555

Form 3520 - Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

US persons transacting with foreign trusts and receiving certain foreign gifts

April 15

Or the 15th day of the 4th month following the close of the year-end (additional 6-month extension available).

October 15

Extended due date.

IRS Form 3520

Form 5471 - Information Return of U.S. Persons With Respect To Certain Foreign Corporations

US persons with involvement in foreign corporations

The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply).

April 15

(6-month automatic extension available upon filing of Form 4868). An additional 2-month extension is available, subject to the IRS consent.

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868).

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 5471

Form 8621 - Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

U.S. person who is a direct or indirect shareholder of a Passive Foreign Investment Company (“PFIC”)

The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply).

April 15

(6-month automatic extension available upon filing of Form 4868). An additional 2-month extension is available, subject to the IRS consent.

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868).

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 8621

Form 8833 - Treaty-Based Return Position Disclosure

Taxpayers who take a treaty-based return position

The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply).

April 15

(6-month automatic extension available upon filing of Form 4868). An additional 2-month extension is available, subject to the IRS consent.

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868).

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 8833

Form 8938 - Statement of Specified Foreign Financial Assets

US person who has an interest in specified foreign financial assets and the value of those assets exceeds the applicable reporting threshold

The Form is attached to Form 1040 (accordingly, Form 1040 filing due dates apply).

April 15

(6-month automatic extension available upon filing of Form 4868). An additional 2-month extension is available, subject to the IRS consent.

June 17

US citizens or US residents residing outside the United States (additional 4-month extension available upon filing of Form 4868).

October 15

US citizens or US residents residing outside the United States can request an additional 2-month extension, with the approval of the IRS.

IRS Form 8938

FinCEN Form 114 ("FBAR") - Report of Foreign Bank and Financial Accounts

US persons with financial interest in or signature authority over at least one financial account located outside the United States, provided the aggregate value/balance of all foreign financial accounts exceeded US $10,000 at any time during the calendar year reported.

April 15

An automatic six month extension available. No action is required by the filer to extend.

October 15

Extended deadline.

Form 709 - United States Gift (and Generation-Skipping Transfer) Tax Return

Form 709 – United States Gift (and Generation-Skipping Transfer) Tax Return is required to be filed with the IRS to report certain gifts. The form is filed by the donor.

 

Generally, Form 709 must be filed no earlier than January 1, but not later than April 15, of the year after the gift was made. Extension of time to file is available.

If the donor died during 2018, Form 709 must be filed not later than the earlier of:

  1. The due date (with extensions) for filing the donor’s estate tax return; or
  2. April 15, 2018, or the extended due date granted for filing the donor’s gift tax return.

IRS Form 709

U.S. Nonresidents (Nonresident Alien Individuals)

Form 1040-NR - U.S. Nonresident Alien Income Tax Return

US nonresident alien individuals and nonresident alien estates or trusts

April 15

  • Individual US nonresident aliens who received wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).
  • Or the 15th day of the 4th month following the year of the tax year ended – nonresident alien estate or trust that has an office in the United States (additional 6-month extension available upon filing of Form 4868).

June 17

Nonresident alien individuals who did not receive wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).

June 17

Or the 15th day of the 4th month following the year of the tax year ended – nonresident alien estate or trust that does not have an office in the United States (additional 6-month extension available upon filing of Form 4868).

December 16

Extended deadline (from June 15).

IRS Form 1040NR

Form 8833 - Treaty-Based Return Position Disclosure

Taxpayers who take a treaty-based return position

The Form is attached to Form 1040-NR (accordingly, Form 1040-NR filing due dates apply).

April 15

Individual US nonresident aliens who received wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).

June 17

Nonresident alien individuals who did not receive wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).

December 16

Extended deadline (from June 15).

IRS Form 8833

Form 1040 - U.S. Individual Income Tax Return

The form is filed to claim closer connection with a foreign country.

The Form is attached to Form 1040-NR (accordingly, Form 1040-NR filing due dates apply).

April 15

Individual US nonresident aliens who received wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).

June 17

Nonresident alien individuals who did not receive wages subject to U.S. income tax withholding (additional 6-month extension available upon filing of Form 4868).

December 16

Extended deadline (from June 15).

IRS Form 8840

U.S. Resident Entities (Including Trusts)

Form 1120 - U.S. Corporation Income Tax Return

US Corporation

April 15

Or the 15th day of the 4th month following the year of the company’s tax year (additional 6-month extension available for calendar year taxpayers upon filing of Form 7004). For taxpayers with June 30 calendar year-end, the 15th day of the 3rd moth following the year of the company’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing of Form 7004).

October 15

Extended due date.

IRS Form 1120

Form 1120-S - U.S. Income Tax Return for an S Corporation

S Corporation

March 15

Or the 15th day of the 3rd month following the year of the company’s tax year (additional 6-month exception available upon filing of Form 7004).

September 16

Extended due date.

IRS Form 1120S

Form 5472 - Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business

Starting from 2017, the Form also is required to be filed by US LLCs with a single foreign owner member (LLC is treated as a disregarded entity for U.S. federal income tax purposes)

The Form is attached to Form 1120 (accordingly, Form 1120 filing due dates apply).

April 15

Or the 15th day of the 4th month following the year of the company’s tax year – Foreign Corporation with an office or place of business in the United States (additional 6-month extension available for calendar year-end taxpayers upon filing of Form 7004). For taxpayers with June 30 calendar year-end, the 15th day of the 3rd month following the year of the company’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing of Form 7004).

October 15

Extended due date.

IRS – Form 5472 

Form 1065 -U.S. Return of Partnership Income

US and Foreign partnerships (exceptions for Foreign partnerships apply)

March 15

Or the 15th day of the 3rd month following the year of the tax year ended (additional 6-month extension available upon filing of Form 7004).

September 16

Extended due date.

IRS Form 1065

Form 8804 - Annual Return for Partnership Withholding Tax

Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner

March 15

Or the 15th day of the 3rd month following the year of the company’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.

June 17

Or the 15th day of the 6th month following the year of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.

An extension of time to file Form 8804 can be requested by filing Form 7004 with the IRS.

IRS Form 8804

Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax

Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner

The Form is filed separately from Form 1065. Foreign partners must attach Form 8805 to their U.S. income tax return.

March 15

Or the 15th day of the 3rd month following the year of the partnership’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.

June 17

Or the 15th day of the 6th month following the year of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.

IRS Form 8805

Form 1041 - U.S. Income Tax Return for Estates and Trusts

US estates and trusts

April 15

Or the 15th day of the 4th month following the close of the tax year (additional 5.5-month extension available upon filing of Form 7004).

October 1

Extended due date.

IRS Form 1041

Form 706 - United States Estate (and Generation-Skipping Transfer) Tax Return

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return is filed by the executor of the estate of a decedent U.S. citizen or resident.

Form 706 is due within 9 months after the decedent’s death. A 6-month automatic extension of time to file can be requested by filing with the IRS Form 4768.

IRS Form 706

Form 8971 - Information Regarding Beneficiaries Acquiring Property From a Decedent

Form 8971 – Information Regarding Beneficiaries Acquiring Property From a Decedent is filed with the IRS and Schedule A is provided to the relevant beneficiaries. The form is used to report the final estate tax value of property distributed or to be distributed from the estate.

The due date for filing Form 8971 is no later than the earlier of:

  1. The date that is 30 days after the date Form 706 or Form 706-NA is required to be filed with the IRS (including extensions); or
  2. The date that is 30 days after the date Form 706 or Form 706-NA is filed with the IRS.

Certain exceptions apply.

IRS Form 8971

U.S. Nonresident Entities (Including Trusts)

Form 1120-F - U.S. Income Tax Return of a Foreign Corporation

Foreign Corporations with or without an office or place of business in the United States

April 15

Or the 15th day of the 4rd month following the year of the company’s tax year – Foreign Corporation with an office or place of business in the United States (additional 6-month extension available for calendar year-end taxpayers upon filing of Form 7004). For taxpayers with June 30 calendar year-end, the 15th day of the 3rd month following the year of the company’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing of Form 7004).

June 17

Or the 15th day of the 6th month following the year of the company’s tax year – Foreign Corporation without an office or place of business in the US (additional 6-month extension available upon filing of Form 7004).

October 15

Extended due date (From April 15 due date).

December 16

Extended due date (From June 17 due date).

IRS Form 1120-F

Form 5472 - Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

Information Return of a 25% Foreign-Owned US Corporation or a Foreign Corporation Engaged in a US Trade or Business

The Form is attached to Form 1120-F (accordingly, Form 1120-F filing due dates apply).

April 15

Or the 15th day of the 4rd month following the year of the company’s tax year – Foreign Corporation with an office or place of business in the United States (additional 6-month extension available for calendar year-end taxpayers upon filing of Form 7004). For taxpayers with June 30 calendar year-end, the 15th day of the 3rd month following the year of the company’s tax year (additional 7-month extension available for June 30 year-end taxpayers upon filing of Form 7004).

June 17

Or the 15th day of the 6th month following the year of the company’s tax year – Foreign Corporation without an office or place of business in the US (additional 6-month extension available upon filing of Form 7004).

October 15

Extended due date (From April 15 due date).

December 16

Extended due date (From June 17 due date).

IRS – Form 5472 

Form 1065 -U.S. Return of Partnership Income

US and Foreign partnerships (exceptions for Foreign partnerships apply)

March 15

Or the 15th day of the 3rd month following the year of the tax year ended (additional 6-month extension available upon filing of Form 7004).

September 16

Extended due date.

IRS Form 1065

Form 8971 - Information Regarding Beneficiaries Acquiring Property From a Decedent

Form 8971 – Information Regarding Beneficiaries Acquiring Property From a Decedent is filed with the IRS and Schedule A is provided to the relevant beneficiaries. The form is used to report the final estate tax value of property distributed or to be distributed from the estate.

The due date for filing Form 8971 is no later than the earlier of:

  1. The date that is 30 days after the date Form 706 or Form 706-NA is required to be filed with the IRS (including extensions); or
  2. The date that is 30 days after the date Form 706 or Form 706-NA is filed with the IRS.

Certain exceptions apply.

IRS Form 8971

Form 706-NA - United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident not a Citizen of the United States

Form 706-NA – United States Estate (and Generation-Skipping Transfer) Tax Return Estate of Nonresident not a Citizen of the United States is filed by the executor of the estate if on the date of death the value of the decedent’s U.S.-situs assets exceeds the filing threshold of US $60,000.

Form 706-NA is due within 9 months after the date of death. A 6-month automatic extension of time to file can be requested by filing with the IRS Form 4768.

IRS Form 706-NA

Form 3520-A - Annual Information Return of Foreign Trust With a U.S. Owner

Foreign Trusts with US owners

March 15

Or the 15th day of the 3rd month following the close of the year-end (additional 6-month extension available).

September 16

Extended due date.

IRS Form 3520-A

Form 8805 - Foreign Partner's Information Statement of Section 1446 Withholding Tax

Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner

The Form is filed separately from Form 1065. Foreign partners must attach Form 8805 to their U.S. income tax return.

April 15

Or the 15th day of the 4th month following the year of the partnership’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.

June 17

Or the 15th day of the 6th month following the year of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.

IRS Form 8805

Form 8804 - Annual Return for Partnership Withholding Tax

Every partnership (other than a publicly traded partnership) that has effectively connected gross income allocable to a foreign partner

April 15

Or the 15th day of the 4th month following the year of the company’s tax year – for partnerships that keep their records and books of account within the United States and Puerto Rico.

June 17

Or the 15th day of the 6th month following the year of the partnership’s tax year – for partnerships that keep their records and books of account outside the United States and Puerto Rico.

An extension of time to file Form 8804 can be requested by filing Form 7004 with the IRS.

IRS Form 8804

Deadlines Organized by Dates
U.S. Residents
  • Form 1040 – U.S. Individual Income Tax Return
  • Form 3520 – Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
  • Form 5471 – Information Return of U.S. Persons With Respect  To Certain Foreign Corporations
  • Form 8621 – Information Return by a Shareholder of a Passive Foreign  Investment Company or Qualified Electing Fund
  • Form 8833 – Treaty-Based Return Position Disclosure
  • Form 8938 – Statement of Specified Foreign Financial Assets
  • FBAR – FinCEN Form 114 – Report of Foreign Bank and Financial Accounts (note that due to an automatic 6-month extension, the deadline for filing the 2016 FBAR is October 15, 2018)

This is an automatically extended due date that applies to U.S. persons (U.S. citizens and Green card holders) residing outside the United States. They are considered U.S. persons (residents) for U.S. federal income tax purposes.

  • Form 1040 – U.S. Individual Income Tax Return
  • Form 2555 – Foreign Earned Income
  • Form 5471 – Information Return of U.S. Persons With Respect  To Certain Foreign Corporations
  • Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
  • Form 8833 – Treaty-Based Return Position Disclosure
  • Form 8938 – Statement of Specified Foreign Financial Assets

This is an extended due date. Note that depending on the form filed, an affirmative action to extend the original due date for filing the respective form may have been required.

  • Form 1040 – U.S. Individual Income Tax Return
  • Form 2555 – Foreign Earned Income
  • Form 8621 – Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
  • Form 8938 – Statement of Specified Foreign Financial Assets
  • FBAR – FinCEN Form 114 – Report of Foreign Bank and Financial Accounts
U.S. Nonresidents (Nonresident Alien Individuals)

US nonresidents are required to file their U.S. income tax return (Form 1040-NR) by this due date, provided they were employed and received wages subject to U.S. income tax withholding.

  • Form 1040-NR – U.S. Nonresident Alien Income Tax Return
  • Form 8833 – Treaty-Based Return Position Disclosure
  • Form 8840 – Closer Connection Exception Statement for Aliens

This is general filing due date for US nonresidents, provided they did not have wages subject to U.S. income tax withholding.

  • Form 1040-NR – U.S. Nonresident Alien Income Tax Return
  • Form 8833 – Treaty-Based Return Position Disclosure
  • Form 8840 – Closer Connection Exception Statement for Aliens

This is an extended due date for original April 17 due date filers.

This is an extended due date for original June 15 due date filers.

US Resident Entities (Including Trusts)
  • Form 1120-S – U.S. Income Tax Return for an S Corporation
  • Form 1065 – U.S. Return of Partnership Income
  • Form 8804 – Annual Return for Partnership Withholding Tax
  • Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax
  • Form 1120 – U.S. Corporation Income Tax Return
  • Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
  • Form 1041 – U.S. Income Tax Return for Estates and Trusts

This is an extended due date for original March 15 and April 18 due date filers.

Extended due date for Form 1041 – U.S. Income Tax Return for Estates and Trusts

US Nonresident Entities (Including Trusts)
  • Form 1065 – U.S. Return of Partnership Income
  • Form 3520-A – Annual Information Return of Foreign Trust With a U.S. Owner
  • Form 8804 – Annual Return for Partnership Withholding Tax
  • Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax
  • Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
  • Form 5472 – Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
  • Form 1120-F – U.S. Income Tax Return of a Foreign Corporation
  • Form 8804 – Annual Return for Partnership Withholding Tax
  • Form 8805 – Foreign Partner’s Information Statement of Section 1446 Withholding Tax

This is an extended due date for original March 15 (and where applicable April 17) due date filers.

This is an extended due date for original April 17 due date filers.

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