Return Due Dates and Extension Time FramesThis chart is used to determine return due dates and extension timeframes. The following forms are due the 15th day of the 4th month: Form 1041, Form 1065 (TY beginning on or before 12/31/2015 and prior) and Form 1120 (for all month ends except June). The following forms are due the 15th day of the 3rd month: Form 1065 (TY beginning on or after 1/1/2016 and subsequent), Form 1120 (with June month end), Form 1120-C (except for 67072(d) which is do the 15th day of the 9th month), Form 1120-POL and Form 1120-S. The following forms have 6 month extensions: Form 1041(bankruptcy), Form 1065 (TY beginning on or after 1/1/2016), Form 1120 (TY beginning on or before 12/31/2015), Form 1120 (Month ending in June & TY beginning on or before 12/31/2015), Form 1120-C, Form 1120-POL & Form 1120-S. The Form 1041(TY beginning on or before 12/31/2015) & Form 1065 (TY beginning on or before 12/31/2015 have a 5 month extension. Form 1041(TY beginning on or after 1/1/2016) has a 5 and a half month extension and Form 1120 (with a June month end and TY beginning on or after 1/1/2016 has a 7 month extension. For Forms 1120 and 1065 short period returns filed on or after 1/1/2016 and filed by the 15th day of the 3rd month, a 6 month extension will be granted. After the 15th day of the 4th month the extension will be denied. Form 1065 short period returns filed on or after 1/1/2016 and filed after the 15th day of the 3rd month but before the 15th day of the 4th month will granted a 5 month extension. For Form 7004 extension due dates, see IRM 21.7.4.3.5 for periods 1/1/2016 and subsequent. See IRM 21.7.4.4.2.5.1 and IRM 21.7.4.4.2.3.1.1 for additional issues and for final filing and extensions for Form 1065. See IRM 21.7.4.4.4.2.1.1 and IRM 21.7.4.4.4.5.1 for additional issues and for final filing and extensions for Form 1120.