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Business Entity

S-Corp Return Deadline — March 17

Tuesday, March 17, 2026

S-Corporation Form 1120-S due March 17, 2026 — shareholder K-1s must be issued by this date.

Who must file or pay

All S-Corporations must file Form 1120-S by March 15 (or the next business day). Note: March 15, 2026 falls on a Sunday, so the deadline is Monday March 17.

What you need to know

S-Corporations file Form 1120-S by March 15 each year (March 17 in 2026 due to the weekend). This deadline is one month earlier than individual returns because shareholders need their Schedule K-1 to complete their personal Form 1040.

If your S-Corp is not ready by March 17, file Form 7004 for an automatic 6-month extension to September 15, 2026. The extension applies to filing only — estimated taxes for Q1 remain due April 15 regardless.

The shareholder K-1 deadline is one of the most commonly missed in small business tax. If your K-1 is late, it cascades to your personal return being late. TaxosAgent processes S-Corp returns with full K-1 preparation as part of the Business and Empire tiers.

What happens if you miss this deadline

Failure-to-file penalty: $235 per shareholder per month, up to 12 months. With 2 shareholders, missing by one month costs $470. Missing entirely for a year costs $5,640 for a 2-shareholder S-Corp.

Required forms

  • Form 1120-S
  • Schedule K-1 (for each shareholder)
  • Form 7004 (extension)
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