Wednesday, Sep 2, 2026 The claims desk. Receipts included. POWERED BY LENZ ↗
IsThis

Calendar-year C corporation returns are ordinarily due on April 15.

The Claim

A calendar-year C corporation's federal income tax return is due on April 15.

Verified by Lenz ·

The Short Version

The ordinary federal filing deadline for a calendar-year C corporation is April 15. Federal law sets the deadline as the 15th day of the fourth month after year-end, and IRS guidance confirms the resulting date. If April 15 falls on a weekend or legal holiday, the filing deadline generally shifts to the next business day.

Caveats

  • The operational deadline shifts to the next business day when April 15 falls on a weekend or legal holiday.
  • An approved filing extension changes the return-filing deadline but generally not the deadline for paying tax owed.
  • Special statutory rules may apply to certain corporations or unusual filing circumstances.

The Receipts

  1. 26 CFR 1.6072-2 -- Time for filing returns of corporations.

    ecfr.gov

  2. Federal Register :: Return Due Date and Extended Due Date Changes

    federalregister.gov

  3. Federal Register :: Return Due Date and Extended Due Date Changes

    federalregister.gov

  4. Publication 509 (2026), Tax Calendars

    irs.gov

  5. Publication 542 (01/2024), Corporations | Internal Revenue Service

    irs.gov

  6. eCFR :: 26 CFR 1.6072-2 -- Time for filing returns of corporations.

    ecfr.gov

  7. reginfo.gov

    reginfo.gov

  8. United States - Corporate - Tax administration

    taxsummaries.pwc.com

  9. 26 USC 6072: Time for filing income tax returns

    uscode.house.gov

  10. § 6072. Time for filing income tax returns (a) General rule (b) Returns of partnerships and S corporations (c) Returns by certain nonresident alien individ uals and foreign corporations (d) Returns of cooperative associations

    govinfo.gov

+ 15 more sources — see the full list on Lenz

Filed Under

C CorporationFederal Income Tax Return

More Fact Checks