Form 7004 Deadline 2027: Due Dates for Every Return
Quick answer
File Form 7004 by your return's original due date. For calendar-year 2026 returns, that's March 15, 2027 for partnerships and S corporations, and April 15, 2027 for C corporations, trusts and estates.
The extension then moves the return to September 15, 2027, October 15, 2027 or September 30, 2027, depending on the return.

Next deadline: March 15, 2027
Calendar-year partnerships (Form 1065) and S corporations (Form 1120-S)
The countdown runs to the end of the due date in your time zone. A paper Form 7004 is on time if it's postmarked that day; an e-filed one goes by the date and time in your time zone.
2027 Form 7004 deadlines
| Return | File Form 7004 by | Extended due date |
|---|---|---|
| Form 1065, partnerships | March 15, 2027 | September 15, 2027 |
| Form 1120-S, S corporations | March 15, 2027 | September 15, 2027 |
| Form 1120, C corporations | April 15, 2027 | October 15, 2027 |
| Form 1041, trusts and estates | April 15, 2027 | September 30, 2027 |
None of these dates fall on a weekend or a District of Columbia legal holiday in 2027, so none of them move.
Filing as an individual or sole proprietor? Your extension is Form 4868, not Form 7004. For 2026 returns it's due April 15, 2027 and moves your Form 1040 to October 15, 2027. Which tax extension form you need.
Due date calculator
Pick your return and the last day of your tax year. We show when Form 7004 is due and when the extended return is due.
The rule for any tax year
Form 7004 is due on the return's original due date. Count from the end of your tax year:
| Return | Original due date | Extension |
|---|---|---|
| Form 1065 and Form 1120-S | 15th day of the 3rd month | 6 months |
| Form 1120 | 15th day of the 4th month | 6 months |
| Form 1120, June 30 year end, year began before 2026 | 15th day of the 3rd month | 7 months |
| Form 1041, trusts and estates | 15th day of the 4th month | 5 1/2 months |
| Form 1041, bankruptcy estates | 15th day of the 4th month | 6 months |
| Form 1120-F, no U.S. office (line 2) | 15th day of the 6th month | 6 months |
Example: a partnership with a tax year ending June 30, 2026 had a due date of September 15, 2026 and an extended due date of March 15, 2027. A trust with the same year end was due October 15, 2026, extended to March 31, 2027.
See every fiscal year-end for the next 12 months.
Other returns: Form 7004 is due by that return's original due date. Find it in the return's instructions.
Weekends and holidays
If a due date falls on a Saturday, Sunday or legal holiday, it moves to the next day that isn't one. "Legal holiday" means a legal holiday in the District of Columbia, and that includes DC Emancipation Day, April 16.
- March 15, 2026 was a Sunday, so calendar-year partnership and S corporation returns were due Monday, March 16, 2026.
- In 2022, April 15 was Emancipation Day observed, so corporate returns were due Monday, April 18, 2022.
- In 2028, April 15 is a Saturday and Emancipation Day is observed Monday, April 17, so the due date is Tuesday, April 18, 2028.
June 30 C corporations
A C corporation with a tax year ending June 30 that began before January 1, 2026 files Form 1120 by the 15th day of the 3rd month and gets a 7-month extension. Tax year July 1, 2025 to June 30, 2026: due September 15, 2026, extended to April 15, 2027. A short tax year ending any time in June is treated as ending June 30. For tax years beginning in 2026, the Form 7004 extension is 6 months; check the 2026 Form 1120 instructions for the due date.
Foreign corporations and line 4
A foreign corporation with no office or place of business in the United States files by the 15th day of the 6th month after year end (Part II, line 2).
Partnerships and corporations covered by Regulations section 1.6081-5 already have until the 15th day of the 6th month, without filing anything. Form 7004 with line 4 checked adds 3 months for partnerships and S corporations, or 4 months for C corporations. That extra time is to file, not to pay.
Past deadlines: 2026 filing season
For calendar-year 2025 returns, these dates have passed. Form 7004 can't be filed after the original due date.
| Return | File Form 7004 by | Extended due date |
|---|---|---|
| Form 1065, partnerships | March 16, 2026 | September 15, 2026 |
| Form 1120-S, S corporations | March 16, 2026 | September 15, 2026 |
| Form 1120, C corporations | April 15, 2026 | October 15, 2026 |
| Form 1041, trusts and estates | April 15, 2026 | September 30, 2026 |
What if you miss the deadline?
You can't file Form 7004 after the return's original due date. File the return as soon as you can and pay what you owe to limit penalties and interest. How penalties work.
Disaster relief can move your dates
When there's a federally declared disaster, the IRS can postpone filing and payment deadlines for the covered area. Check IRS tax relief in disaster situations for current notices.
Get a reminder before next year's deadline
One email before the Form 7004 deadline. Just your email address.
Last reviewed: · Based on 10 IRS sources
- Instructions for Form 7004 (12/2025)
- Instructions for Form 1065
- Instructions for Form 1120-S
- Instructions for Form 1120
- Instructions for Form 1120-F
- Instructions for Form 1041
- Publication 509 (2026), Tax Calendars
- IRS Topic no. 301, When, how, and where to file
- Tax relief in disaster situations, IRS.gov
- About Form 4868, IRS.gov
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