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1120 IRS filing deadlines and electronic filing information

Refer to the following electronic filing opening day information and information about relevant due dates for 1120 returns. For filing deadlines and other information related to 1120 electronic filing, refer to IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.
The MeF System is available daily, except during maintenance and down times. Refer to the IRS Modernized e-File (MeF) status page for maintenance down times.
important
All deadlines are 11:59:59 pm local time. The time zone is based on the location of the preparer. The e-file is time-stamped with the time it's received by Thomson Reuters. We recommend that preparers transmit electronic files to Thomson Reuters at least 1 hour before the filing deadline.
Date
Event
1/16/2024
IRS begins accepting 1120 electronic tax returns. There's no final date for the transmission of electronic 1120 returns. You can continue to use 2022 and 2021 UltraTax CS and the IRS Modernized e-File (MeF) program to file returns that require 2022 and 2021 federal forms.
3/15/2024
Due date for timely-filed calendar-year-end S Corporate returns and Form 7004 extensions for S Corporations.
note
You have 10 calendar days after the initial date when you transmit a corporate electronic return to receive approval on a rejected return. You have 5 calendar days after the initial date when you transmit a 7004 extension electronic file to receive approval on a rejected extension.
4/15/2024
Due date for timely-filed calendar-year-end C, F, and POL Corporate returns, Form 7004 extensions for C, F, and POL Corporations, and Form 114, Report of Foreign Bank Accounts (FBAR) to FinCEN.
note
You have 10 calendar days after the initial date when you transmit a corporate electronic return to receive approval on a rejected return. You have 5 calendar days after the initial date when you transmit a 7004 extension electronic file to receive approval on a rejected extension. This grace period doesn't apply to Form 114, Report of Foreign Bank Accounts (FBAR).
9/16/2024
Due date for transmission of June 30th year-end C and F Corporate returns, Form 7004 extensions for June 30 year-end C and F Corporations, and calendar-year S Corporate returns on extension.
note
You have 10 calendar days after the initial date when you transmit a corporate electronic return to receive approval on a rejected return.
10/15/2024
Due date for transmission of calendar-year electronic C, F, and POL Corporate returns and Form 114, Report of Foreign Bank Accounts (FBAR) to FinCEN on extension.
note
You have 10 calendar days after the initial date when you transmit a corporate electronic return to receive approval on a rejected return. This grace period doesn't apply to Form 114, Report of Foreign Bank Accounts (FBAR).
4/15/2024
Due date for transmission of June 30 year-end C and F Corporate returns on extension.
note
You have 10 calendar days after the initial date when you transmit a corporate electronic return to receive approval on a rejected return.
For more information about electronic filing deadlines, see the Product News section of the UltraTax CS Home Page.

Fiscal-year information

  • C and F Corporate returns with fiscal tax year-ends other than June 30 are due the 15th day of the 4th month after the end of its tax year.
  • Form 7004 extensions for C and F Corporate returns with fiscal tax year-ends other than June 30 are due 6 months from the original due date.
  • Form 7004 extensions for POL Corporate returns with fiscal tax year-ends are due 6 months from the original due date.

Grace period

  • The IRS considers electronic returns re-filed during the applicable time frame as timely filed returns.
  • The grace period begins at the time of the rejection and is never extended for weekends, holidays, or end-of-the-year cutoff.
  • The perfection period doesn't apply to payments. When the return is rejected on the due date, remove the date in the
    Requested payment date
     field in the ELF screen before you resubmit the return or extension. You need to remit the payment through the Electronic Federal Tax Payment System (EFTPS). Refer to IRS Publication 4163 for more information.

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