Some business entities’ income tax returns have due dates other than April 15. The instructions for each type of form used will note the appropriate due date(s), so refer to them as needed. Here are a few things you should know:

• A sole proprietor’s Schedule C (Form 1040), Profit or Loss From Business, and an individual farmer’s Schedule F (Form 1040), Profit or Loss From Farming, for income and expenses are attached to the Form 1040, S. Individual Income Tax Return. This means that the due date is the 15th day of the fourth month following the end of the tax year. This is April 15 for calendar year taxpayers.
• Most partnerships use the calendar year. The partnership tax return is generally due by the 15th day of the third month following the end of the tax year.
• An S corporation generally must use the calendar year. It may use a different tax year if it can establish a business purpose for it. The due date is the 15th day of the third month following the end of the tax year.
• A corporation that’s not an S corporation may use either the calendar year or a fiscal tax year. The corporate tax return is due by the 15th day of the fourth month following the end of the tax year.

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