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Fiscal Year Taxpayers

If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in the federal tax calendar. Use the following general guidelines to make these changes.

The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

Regarding Saturday, Sunday, or legal holidays... Generally, if a due date for performing any act for tax purposes falls on one of these days, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. These calendars make this adjustment for Saturdays, Sundays, and federal legal holidays. But you must make any adjustments for statewide legal holidays. (An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar.)

Individuals
Form 1040 is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040-ES) are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.

Partnerships
Form 1065 is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships) is due on the 15th day of the 4th month after the end of the partnership's tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year.

Corporations and S Corporations
Form 1120 and Form 1120S (or Form 7004) are due on the 15th day of the 3rd month after the end of the corporation's tax year. S Corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Estimated tax payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year.

Form 2553, used to choose S corporation treatment, is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.