Subject
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Applicable Form
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Additional Comments
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Individual income tax
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Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-NR-EZ; Form 1040-PR, Form 104-SS
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Corporate income tax (Applies to calendar year or fiscal year corporate income tax payments and return filings)
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Form 1120, Form 1120-C, Form 1120-F, Form 1120-FSC, Form 1120-H, Form 1120-L, Form 1120-ND, Form 1120-PC, Form 1120-POL, Form 1120-REIT, Form 1120-RIC, Form 1120-S, Form 1120-SF
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Partnerships (Applies to calendar year or fiscal year partnership return filings)
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Form 1065, Form 1066
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Estate and trust income tax
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Form 1041, Form 1041-N, Form 1041-QFT
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Estate and generation-skipping transfer tax
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Form 706 (including Forms 706 filed pursuant to Rev. Proc. 2017-34), Form 706-NA, Form 706-A, Form 706-QDT, Form 706-GS(T), Form 706-GS(D), Form 706-GS(D-1)
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For Form 706-GS(D-1), Notification of Distribution from a Generation-Skipping Trust, postponement to July 15, 2020, also applies to the due date for providing such form to a beneficiary
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n/a
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Form 8971 and any supplement Form 8971, including all requirements contained in Internal Revenue Code Section 6035(a)
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Gift and generation-skipping transfer taxes
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Form 709
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Applies to payments and return filings that are due on the date an estate is required to file Form 706 or Form 706-NA
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Estate tax payments of principal or interest due as a result of an election made under Internal Revenue Code Sections 6166, 6161, 6163 and annual recertification requirements under Internal Revenue Code Section 6166
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n/a
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Exempt organization business income tax
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Form 990-T
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Includes proxy tax under Internal Revenue Code Section 6033(e)
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Private foundation excise taxes
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Form 990-PF, Form 4720
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Quarterly estimated income taxes
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Form 990-W, Form 1040-ES, Form 1040-ES (NR), Form 1040-ES (PR), Form 1041-ES, Form 1120-W
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Applies to quarterly estimated income tax payments with respect to tax-exempt organizations, individuals, nonresident alien individuals, self-employed individuals and household employees who are residents of Puerto Rico, estates and trusts, and corporations.
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Petitions filed with the Tax Court or for review of a decision rendered by the Tax Court
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n/a
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Deadline to file petitions with the Tax Court or for review of a Tax Court decision automatically extended
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Claims for credit or refund
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n/a
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Deadline to file claims for credit or refund of any tax automatically extended
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Suits for credit or refund
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n/a
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Deadline to file suits for credit or refund automatically extended
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