If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in the General Tax Calendar. Use the following general guidelines to make these changes.

TIP:  The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins.

Individuals

Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year.

Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th,6th, and 9th months of your tax year and on the15th day of the 1st month after your tax yearends.

Partnerships

Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1.

Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th monthafter the end of the partnership’s tax year. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 bythe first March 15 following the close of thepartnership’s tax year.

Corporations and S Corporations

Form 1120 and Form 1120S (or Form 7004). These forms are due on the 15th day of the 3^rdmonth after the end of the corporation’s tax year.S corporations must provide each shareholderwith a copy of Schedule K-1 (Form 1120S) or asubstitute Schedule K-1.

Estimated tax payments. Payments are due on the 15th day of the 4th, 6th, 9th, and 12^th months of the corporation’s tax year.

Form 2553. This form is used to choose S corporation treatment. It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year.