October 2017
Beginner
720 pages
20h 12m
English
It's one of the facts of a business owner's life to file returns and pay taxes. The filing deadlines and tax payment rules for businesses and their owners may be different from those for individuals. Making sure you comply with filing and payment requirements is essential for avoiding unnecessary penalties and interest.
For more information about the electronic federal tax payment system, see IRS Publication 966, Electronic Federal Tax Payment System.
The date by which your business return must be filed depends on your type of entity and tax year. The information in Table 30.1 applies for 2017 returns to businesses reporting on a calendar-year basis.
Table 30.1 Filing Deadlines
| Type of Entity* | Income Tax Return | Return Due Date |
| Sole proprietorship | Schedule C (or C-EZ) of Form 1040 | April 15 |
| Partnership | Form 1065 | March 15 |
| Limited liability company | Form 1065 | March 15 |
| S corporation | Form 1120S | March 15 ... |
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