Tax Calendar for Estates
Each date shown is the prescribed due
date for filing the return or making the
tax payment indicated. If any date falls
on a Saturday, Sunday, or legal holiday,
the return or payment is due on the next
business day.
|
Apr. 15 |
Fiduciary income tax return due for
the prior calendar year (Form 1041).
Due date for calendar year estates
to file application for nonautomatic
extension to file prior year income
tax return (Form 2758).
Last day for estates to file amended
tax returns for the third prior
calendar year, if the initial return
was timely filed (Form 1041). |
|
|
|
Jul. 15 |
Extended due date for calendar year
estates that received three-month
filing extension to file prior year
income tax return or request a
second extension (Form 8800). |
|
|
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Oct. 15 |
Second extended due date for
calendar year estates that received
second extension to file prior year
income tax return. |
Estate tax returns
(Form 706) are due to be filed nine
months after the date of death.
Application for extension of time to
file estate tax returns must be
submitted on or before the end of the
nine month period after the date of
death (Form 4768).
Estates which have been open more than
two years are required to make estimated
payments of income taxes (using same due
dates as trusts).
Some estates may be able to elect a year
end other than December 31; the above
dates, which are for calendar-year
entities, should be modified in such
cases.
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