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

Calendar-year S corporations generally file federal returns by March 15.

The Claim

An S corporation has an April 15 federal income tax return filing deadline.

Verified by Lenz ·

The Short Version

The standard deadline stated in the claim is incorrect for calendar-year S corporations. Federal law generally requires an S corporation to file by the 15th day of the third month after its tax year ends—normally March 15 for a calendar-year filer. April 15 can apply to an S corporation with a January 31 fiscal-year end, but that narrow exception does not justify the unqualified statement.

Caveats

  • The filing date depends on the corporation’s tax-year ending date.
  • April 15 applies only to certain fiscal-year S corporations, including those with a January 31 year-end.
  • If the statutory date falls on a weekend or federal holiday, the effective deadline moves to the next business day.

The Receipts

  1. 26 USC 6072: Time for filing income tax returns

    uscode.house.gov

  2. 6072

    govinfo.gov

  3. § 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

  4. 26 CFR 1.6072-2 -- Time for filing returns of corporations.

    ecfr.gov

  5. § 1.6072–2 26 CFR Ch. I (4–1–22 Edition)

    govinfo.gov

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

    ecfr.gov

  7. 26 U.S. Code § 6072 - Time for filing income tax returns | U.S. Code | US Law | LII / Legal Information Institute

    law.cornell.edu

  8. S-Corp Federal Tax Filing Dates - TurboTax Tax Tips & Videos - Intuit

    turbotax.intuit.com

  9. IRC Section 6072 (Time for filing income tax returns)

    taxnotes.com

  10. Filing a Business Tax Extension - TurboTax Tax Tips & Videos

    turbotax.intuit.com

+ 15 more sources — see the full list on Lenz

Filed Under

Form 1120-SIRSS Corporation

More Fact Checks