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Business Entity

C-Corp Extended Deadline — October 15

Thursday, October 15, 2026

Final extended deadline for C-Corporation Form 1120 — October 15, 2026.

Who must file or pay

C-Corporations that filed Form 7004 by April 15 for a 6-month extension.

What you need to know

C-Corporations that extended their April 15 deadline have until October 15, 2026 to file. No further extensions are granted after this date.

For startups preparing for fundraising rounds, having a clean, filed C-Corp return is a standard due diligence item. Many VCs and strategic acquirers will request the last 3 years of corporate returns in their diligence process — timely filing is a hygiene requirement.

R&D tax credits (IRC §41) must be claimed on the return when filed — they cannot be claimed retroactively without amending. Make sure your 2025 R&D credit analysis is complete before the October 15 filing.

What happens if you miss this deadline

Unpaid tax continues to accrue failure-to-pay penalties and interest from the original April 15 deadline. No further extensions beyond October 15.

Required forms

  • Form 1120
  • Form 7004 (already filed)
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