Estate tax

Tax Resources & Filing Deadlines

Federal Tax Filing Deadlines for Estates, Trusts, and Fiduciaries

Estate and trust administration often involves several federal tax filings. Personal representatives, executors, and trustees are responsible for ensuring that these returns are prepared accurately and filed on time.

The following overview summarizes common federal tax filing deadlines that may arise during estate or trust administration. Actual filing requirements depend on the specific circumstances of the estate, trust, or taxpayer.

Note: State filing requirements and deadlines may differ.

Individual & Estate Filings

Form 1040

Final Individual Income Tax Return

The final individual income tax return reports the decedent’s income from January 1 through the date of death.

Standard Due Date

  • April 15 of the year following the year of death.
Extension: A six-month extension may be requested, extending the filing deadline to October 15.
Form 1041

Fiduciary Income Tax Return

Estates and trusts must file an income tax return when income exceeds certain thresholds or when distributions are made to beneficiaries.

Standard Due Date

  • Calendar-year estates and trusts: April 15
  • Fiscal-year estates: The 15th day of the fourth month after the close of the tax year
Extension: A five-and-a-half-month extension may be requested.
Form 706

Federal Estate Tax Return

The federal estate tax return reports the value of a decedent’s estate and calculates any estate tax due. Even when no tax is owed, the return may be filed to make elections such as portability.

Standard Due Date

  • Nine months after the date of death.

Extension:  A six-month extension to file may be requested.

An extension to file does not necessarily extend the time to pay any estate tax due.

Form 709

Gift Tax Return

Form 709 reports taxable gifts made during a calendar year.

Standard Due Date

  • April 15 of the year following the year the gift was made.

Extension: If an extension is filed for the individual income tax return, the extension generally applies to Form 709 as well, extending the deadline to October 15.

Entity & Business Reporting

Form 1120

Corporate Income Tax Return

Form 1120 is filed by C corporations to report corporate income and calculate corporate tax liability.

Standard Due Date

  • April 15 for calendar-year corporations.

Extension: A six-month extension may be requested.
Form 1120S

S Corporation Income Tax Return

S corporations file Form 1120S to report income, deductions, and allocations to shareholders.

Standard Due Date

  • March 15 for calendar-year entities.

Extension: A six-month extension may be requested, extending the deadline to September 15.
Form 1065

Partnership Return

Partnerships file Form 1065 to report income, deductions, and allocations to partners.

Standard Due Date

  • March 15 for calendar-year partnerships.

Extension: A six-month extension may be requested, extending the deadline to September 15.

Foreign Reporting Requirements

FBAR (FinCEN Form 114)

Foreign Bank Account Report

The Foreign Bank Account Report must be filed by U.S. persons who have certain foreign financial accounts exceeding applicable reporting thresholds.

Standard Due Date

  • April 15 

Extension: An automatic extension extends the deadline to October 15. 
Form 3520

Foreign Trust and Foreign Gift Reporting

Form 3520 is used to report certain transactions involving foreign trusts and to report large foreign gifts received by U.S. persons.

Standard Due Date

  • Generally due on the same date as the individual’s income tax return.

Extension: If the individual income tax return is extended, the Form 3520 filing deadline is typically extended to October 15.
Form 3520-A

Annual Information Return of Foreign Trust

Form 3520-A reports information about foreign trusts with U.S. owners.

Standard Due Date

  • March 15 

Extension: A six-month extension may be requested, extending the deadline to September 15.

Important Note for Fiduciaries

Estate and trust administration may involve several of these filings, sometimes within the same year. Missing filing deadlines can result in penalties, additional administrative complications and sometimes, personal liability for the personal representative or trustee.

Trust & Estate Tax Pros, LLC assists personal representatives, trustees, and their advisors with organizing the required information and preparing these filings in a timely and accurate manner.

Our Locations

Serving Clients Nationwide

We are authorized to prepare federal and state tax returns and represent clients for before the IRS and state administrative tax matters throughout the United States and U.S. Territories  via inter-state CPA mobility except in Hawaii and Guam. If you are serving as a personal representative or trustee….

If you are serving as a personal representative or trustee and need assistance with tax filings, we welcome the opportunity to speak with you.

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4800 Hamden Lane, Suite200
Bethesda, Maryland

Florida Office

360 Central Avenue, 8th Floor,
Saint Petersburg, Florida

If you are serving as a personal representative or trustee and need assistance with tax filings, we welcome the opportunity to speak with you. 

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