The IRS has implemented plans for the extended federal income tax filing deadline for individual returns. Deadlines for other return types were not affected (other than those previously announced for the winter storms in some states (see below)).
Federal 1040 – All Filers
- Filing due date – 5/17/2021
- Payment due date – 5/17/2021
- Default payment withdrawal date for electronic funds withdrawal – none. You must enter a requested payment date on the PMT screen to clear EF message 2522.
- 4/1/21– IRS adjusted the business rules to allow requested payment dates for electronic funds withdrawal beyond 4/15.
- An update to Drake20, released 4/2/21, allows a requested payment date up until May 17, 2021 for the 1040 main form.
- EF message 5299 now only generates if a date after 5/17/21 is entered on the PMT screen.
- Extension due date – 5/17/2021
- Default extension payment withdrawal date for electronic funds withdrawal – none. You must enter a requested payment date on the PMT screen to clear EF message 2522.
- 4/1/21– IRS adjusted the business rules to allow requested payment dates for electronic funds withdrawal beyond 4/15.
- An update to Drake20, released 4/2/21, allows a requested payment date up until May 17, 2021 for the 1040 extension.
- EF message 5299 now only generates if a date after 5/17/21 is entered on the PMT screen.
- 1st quarter estimate date – 4/15/2021
- 1st quarter estimate payment withdrawal date for electronic funds withdrawal – 4/15/2021
1040 filers in LA, OK, and TX affected by the February winter storms
- Filing due date – 6/15/2021
- Payment due date – 6/15/2021
- Default payment withdrawal date for electronic funds withdrawal – none. You must enter a requested payment date on the PMT screen to clear EF message 2522.
- 4/1/21– IRS adjusted the business rules to allow requested payment dates for electronic funds withdrawal beyond 4/15.
- An update to Drake20, released 4/2/21, allows a requested payment date up until June 15, 2021 for a TX, OK, or LA filer.
- EF message 5299 now only generates if a date after 6/15/21 is entered on the PMT screen.
- Extension due date – 6/15/2021
- Default extension payment withdrawal date for electronic funds withdrawal – none. You must enter a requested payment date on the PMT screen to clear EF message 2522.
- 4/1/21– IRS adjusted the business rules to allow requested payment dates for electronic funds withdrawal beyond 4/15.
- An update to Drake20, released 4/2/21, allows a requested payment date up until June 15, 2021 for a TX, OK, or LA filer.
- EF message 5299 now only generates if a date after 6/15/21 is entered on the PMT screen.
- 1st quarter estimate date – 6/15/2021
- 1st quarter estimate payment withdrawal date for electronic funds withdrawal – 4/15/2021
- IRS is not adjusting business rules to allow the 1st quarter estimate to be electronically withdrawn on 6/15. Combining 1st and 2nd quarter amounts and including the total as the 2nd quarter amount will allow them to pay 1st and 2nd quarter estimates electronically.
1120, 1120s, 1065, 1041, 990, and 706 returns due after February 11, 2021 and before June 15, 2021 for filers in LA, OK, and TX affected by the February winter storms
Important: Due dates did not change for any other package except for filers in LA, OK, and TX affected by the February winter storms. Those changes are as follows:
- Filing due date – 6/15/2021
- Payment due date – 6/15/2021
- Default payment withdrawal date for electronic funds withdrawal – original due date of return
- IRS is not adjusting business rules to allow requested payment dates for electronic funds withdrawal beyond the original due date for these filers. They will not be able to schedule future payments after the original deadline up to 6/15. If they are filing after the original due date, electronic funds withdrawal will have to be made the date they file or an alternate payment method must be used.
- 1st quarter estimate date – 6/15/2021
- Extension due date – 6/15/2021
- Default extension payment withdrawal date for electronic funds withdrawal – 4/15/2021
- IRS is not adjusting business rules to allow requested payment dates for electronic funds withdrawal beyond the original due date for these filers. They will not be able to schedule future payments after the original deadline. Extensions filed after the original due date perfection period will have to be mailed.