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PLEASE NOTE: The April 15 deadline below was changed to May 17. We have adjusted the content accordingly. No additional changes have been announced and all remaining dates are correct as of 7 April.

Below are the 2021 US tax deadlines for the 2020 tax year.

January 15, 2021

• Deadline for Individuals to pay Quarter 4 of their 2020 Estimated Income Tax payment. If you have income that does not have US Federal tax withholding or the income cannot be offset using deductions or foreign tax credits, pay your Estimated Taxes by this date using Form 1040-ES.

March 5, 2021

• Last day of the 65-day rule. This is the last day that an election can be made to treat any distribution by an estate or trust as having been made the preceding tax year. 

March 15, 2021

• Deadline for S corporation (Form 1120-S) and partnership (Form 1065) to file 2020 tax returns. Relevant extension forms would need to be filed to request a further six-month extension to submit these tax forms.
• Deadline for Owners of Foreign Trusts to file Form 3520-A. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.

April 15, 2021 (extended to 17 May 2021)

• Deadline for filing 2020 Individual Federal Income Tax return. If you reside outside the US on April 15, 2020, you get an automatic extension until June 15, 2021. However, if you owe any tax for 2020, it is due on April 15 and interest will accrue from this date. If you reside in the US, an Extension Form 4868 would need to be filed to request a further six-month extension to submit this tax form. This year the deadline has been extended to May 17.
• Deadline for Individuals to pay Quarter 1 of their 2021 Estimated Income Tax payment. If you have income that does not have US Federal tax or the income cannot be offset using deductions or foreign tax credits, pay your Estimated Taxes by this date using Form 1040-ES.
• Deadline for filing 2020 FBAR form. An automatic extension is provided to file the FBAR until Oct 15. There is no further extension for FBAR filing.
• Deadline for filing 2020 Corporation Income Tax return. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
• Deadline to file 2020 US Trust form 1041 Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
• Deadline for filing most 2020 US State Individual Income Tax forms. Some states have later deadlines. Relevant State extension forms would need to be filed to request a further extension to submit the State income tax form. However, some states do accept the Federal Extension form if no State tax is due with the State tax return.

June 15, 2021

• Deadline for filing 2020 Individual Federal Income Tax return for individuals residing outside the US as of April 15 and non-resident aliens who do not have a W-2 issued and do not have an office or place of business in the US.
• Extension Form 4868 would need to be filed to request a further four-month extension to submit the income tax return.
• Extension Form 4868 would need to be filed to request a further six-month extension to submit this tax form for non-resident aliens.
• Deadline for Individuals to pay Quarter 2 of their 2021 Estimated Income Tax payment.

September 15, 2021

• Final extended deadline for S corporation (Form 1120-S) and partnership (Form 1065) to file 2020 tax returns.
• Final extended deadline for Owners of Foreign Trusts to file Form 3520-A
• Deadline for Individuals to pay Quarter 3 of their 2020 Estimated Income Tax payment.

October 15, 2021

• Final extended deadline for filing 2020 Individual Federal Income tax return.
• Final extended deadline for filing 2020 FBAR form.
• Final extended deadline for filing 2020 Corporation Income Tax return.
• Final date to request a further 2 months of extension for expats until December 15, 2021, by writing to the IRS.

December 15, 2021

• Final extended deadline for filing 2020 Individual Federal Income Tax return for expats who have requested an additional extension from the IRS.
• Final extended deadline for filing 2020 Individual Federal Income Tax return for non-resident aliens who filed an extension on or before June 15, 2021.

December 30, 2021

• Last day to make any tax planning moves/changes for the year.

Contact us to discuss your tax planning and compliance.