A summary of the key dates applicable for the filing of 2023 US Income Tax, noting the different dates for those residing in or outside the US.
15 March 2024
Due date for 2023 calendar year Corporate Income Tax Returns.
Form 7004 may be submitted to the IRS to request six-month extension to file Corporate Income Tax Returns.
Due date for 2023 Foreign Trust Tax Returns. These can be extended to 16 September 2024, or 15 November 2024 if the taxpayer is abroad.
15 April 2024
Initial due date for 2023 Individual Income Tax Returns and State Tax Returns for taxpayers residing in the US.
ALL OUTSTANDING TAX DUE FOR THE 2023 CALENDAR YEAR SHOULD BE PAID BY THIS DATE REGARDELSS OF WHERE YOU RESIDE. THERE ARE NO EXTENSIONS TO PAY TAX. INTEREST WILL BEGIN TO ACCRUE ON ANY UNPAID TAX AT THIS DATE.
Form 4868 may be submitted to the IRS to request a six-month extension of time to file.
Most State Tax Return extensions are required to be filed by this date.
Initial due date for 2023 Estate, Domestic Trust and Partnership Tax Returns.
First estimated tax payment due for 2024 (Individual, Trust, Estate and Corporate).
Due date for filing FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” for taxpayers residing in the US. This form is completely separate from your tax return however the time to file can be extended via extending the due date for filing your individual income tax return. There are serious civil and criminal penalties for late or non-filing of this form.
17 June 2024
This is the automatic extended due date for 2023 Individual Income Tax returns for taxpayers that are living/residing outside the US on April 15th, 2024. However, interest will still accrue on any unpaid taxes outstanding as from April 15th 2024 and until settled.
Form 4868 may be submitted to the IRS to request a four-month extension of time to file.
State Tax Return extensions are required to be submitted by this date for taxpayers residing outside of the US.
Second estimated tax payment due for 2024 (Individual, Trust, Estate and Corporate).
Due date for filing FinCEN Form 114, “Report of Foreign Bank and Financial Accounts“ for taxpayers residing outside of the US.
17 July 2024
Due date for extended 2023 Estate, Domestic Trust and Partnership Tax Returns.
16 September 2024
Final due date for extended 2023 calendar year Corporate Income Tax Returns.
Final due date for extended 2023 Foreign Trust Tax Returns when the taxpayer resides in the US.
Third estimated tax payment due for 2024 (Individual, Trust, Estate and Corporate).
15 October 2024
Final due date for extended 2023 Estate, Domestic Trust and Partnership Tax Returns and for Individual Income Tax Returns for taxpayers residing in the US.
Due date for individual extension applications requesting further extension to 16th December 2024 for taxpayers residing outside the US on 16th April 2023 (and for whom an initial extension through to October 15th was timely filed).
15 November 2024
Final due date for extended 2023 Foreign Trust Tax Returns where the taxpayer resides outside the US.
16 December 2024
Final due date for extended 2023 Individual Income Tax Returns for those living outside the US (and for whom valid extensions of time to file have been timely submitted).
Fourth and final estimated tax payment due for 2024 (Corporations only).
15 January 2025
Fourth and final estimated tax payment due for 2024 (Individuals, Trusts and Estates).
