Tax Calendar: Federal Due Dates

Partnerships

March 15

Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

April 15

File a 2009 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1. If you want an automatic 5-month extension of time to file the return and provide Schedule K-1, file Form 7004. Then, file Form 1065 by September 15.

Electing large partnerships. File a 2009 calendar year return (Form 1065-B). If you want an automatic 6-month extension of time to file the return, file Form 7004. The, file Form 1065-B by October 15. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.

September 15

File a 2009 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

October 15

Electing large partnerships. File a 2009 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension. See March 15 for the due date for furnishing Schedules K-1 or substitute Schedules K-1 to the partners.