Form 1065 - Return Due Date

Generally, a domestic partnership must file Form 1065 U.S. Return of Partnership Income by the 15th day of the third month following the date its tax year ended (as shown at the top of Form 1065).

For partnerships that keep their records and books of account outside the United States and Puerto Rico, an extension of time to file and pay is granted to the 15th day of the sixth month following the close of the tax year.

To file for an extension, use Form 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns. Form 7004 can be filed electronically.

If the partnership is taking a two-month extension of time to file and pay, don't file Form 7004. Attach a statement to the partnership's tax return stating that the partnership qualifies for the extension of time to file and pay.

If the partnership still needs more time after taking a two-month extension, use Form 7004 to request an additional four-month extension. To request a six-month extension up front, file Form 7004 by the regular due date of the partnership return.

The simplified Form 7004:

Form 7004 now consists of two parts. Part I includes, in form number order, all the forms for which Form 7004 is used to request an extension of time to file. Filers requesting an extension will enter (in the box at the top of Part I) the code for the return for which the extension is requested. Part II includes questions for all filers.

Address changes for filing Form 7004:

The address for filing Form 7004 has changed for some entities in Georgia, Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. See Instructions for Form 7004.

If the due date falls on a weekend or holiday:

If the due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday.

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