Tax Deadlines for 2021 Tax Returns

The federal income tax return is due on April 18, 2022. Typically, it is due on April 15, but this year, April 15 is Emancipation Day in the District of Columbia. The deadline is extended to April 18 for all taxpayers, even if they don't live in the District of Columbia. April 16 is a Saturday, and April 17 is a Sunday. So, the next weekday is April 18. If you live in Maine or Massachusetts, you have until April 19, 2022. That is because of the Patriots' Day holiday in those states.

The federal income tax deadline is extended in some states where the IRS is providing tax relief in disaster situations:

• The IRS announced tax relief for Tennessee due to severe storms, straight-line winds and tornadoes. The tax return is due May 16, 2022. See TN-2022-01.
• The IRS announced tax relief for Washington due to severe storms, straight-line winds, flooding, landslides and mudslides. Individuals and households affected by the flooding and mudslides that reside or have a business in Clallam, Island, Jefferson, Lewis, San Juan, Skagit, and Whatcom counties and the Hoh Indian tribe the Lummi Nation, Nooksack Indian Tribe, Quileute Tribe and the Swinomish Indian Community qualify for tax relief. The tax return is now due March 15, 2022. See WA-2022-01.
• The IRS announced tax relief for Colorado due to wildfires and straight-line winds. The tax return is now due May 16, 2022. See CO-2022-01 and IR-2022-01.

CPA Practice Advisor has a List of State Income Tax Deadlines for 2022. Delaware's deadline is May 2. New York's deadline is April 18. I like looking at the list and seeing states that have no state income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.

The federal income tax return for partnerships (Form 1065) is March 15, 2022. Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended, as shown at the top of Form 1065. For calendar year partnerships, the due date is March 15. You can extend the due date to September 15, 2022 by requesting an automatic six-month extension by filing Form 7004 by the regular due date of the partnership return.

The federal income tax return for S-corporations (Form 1120-S) is due on March 15, 2022. Generally, an S corporation must file Form 1120-S by the 15th day of the 3rd month after the end of its tax year. For calendar year corporations, the due date is March 15, 2022. You can extend the due date to September 15, 2022 by requesting an automatic six-month extension (Form 7004).

The federal income tax return for C-corporations (Form 1120) is due April 18, 2022 for corporations using a calendar year. Generally, a corporation must file its income tax return by the 15th day of the 4th month after the end of its tax year.

Estates and trusts must file Form 1041 by April 18, 2022.