Tax Filing Deadlines
Tax Return Deadlines
Partnerships (1065) & S-Corporations (1120S)
Forms 1065 and 1120S & extensions are due 3-15
If extended, tax returns are due 9-15
Personal Tax Return (1040), C-corporations (1120), & Gift tax returns (706)
Forms 1040, 1120, and 706 & extensions are due 4-15
If extended, tax returns are due 10-15
Non-Profits (990)
Forms 990, 990-N, 990-T & extensions are due 5-15
If extended, tax returns are due 11-15
Estates (1041)
Tax Returns due 9 months after the date of death
Extensions due 6 months later
Quarterly Estimated Income Tax Due Dates
1st quarter 4-15
2nd quarter 6-15
3rd quarter 9-15
4th quarter 1-15
Late Penalties
IRS Late Filing Penalties (Failure to File)
5% x federal tax owed / per month
Utah Late Filing Penalties
1-5 days late = $20 up to 2% of balance due
6-15 days late = $20 up to 5% of balance due
Over 15 days late = $20 up to 10% of balance due
IRS Late Payment Penalties (Failure to Pay)
0.5% x federal tax owed / per month
Utah Late Payment Penalties
1-5 days late = $20 up to 2% of balance due
6-15 days late = $20 up to 5% of balance due
Over 15 days late = $20 up to 10% of balance due
IRS Interest Penalty
about 0.5% x federal tax owed / per month
Utah Interest Penalty
about 0.25% x balance due / per month