PLEASE NOTE: The April 15 deadline below was changed to May 17. We have adjusted the content accordingly. No additional changes have been announced and all remaining dates are correct as of 7 April.

Below are the 2021 US tax deadlines for the 2020 tax year.

2021年1月15日

• Deadline for 个人 to pay Quarter 4 of their 2020 Estimated Income Tax payment. If you have income that does not have US Federal tax withholding or the income cannot be offset using deductions or foreign tax credits, pay your Estimated Taxes by this date using Form 1040-ES.

2021年3月5日

• 65天规则的最后一天. This is the last day that an election can be made to treat any distribution by an estate or trust as having been made the preceding tax year. 

2021年3月15日

• Deadline for S corporation (Form 1120-S) and partnership (Form 1065) to file 2020 tax returns. Relevant extension forms would need to be filed to request a further six-month extension to submit these tax forms.
• Deadline for Owners of Foreign 信托基金 to file Form 3520-A. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.

2021年4月15日 (延长至2021年5月17日)

• Deadline for filing 2020 Individual Federal Income Tax return. If you reside outside the US on April 15, 2020, you get an automatic extension until 2021年6月15日. 然而, if you owe any tax for 2020, it is due on April 15 and interest will accrue from this date. 如果你住在美国, an Extension Form 4868 would need to be filed to request a further six-month extension to submit this tax form. This year the deadline has been extended to May 17.
• Deadline for 个人 to pay Quarter 1 of their 2021 Estimated Income Tax payment. If you have income that does not have US Federal tax or the income cannot be offset using deductions or foreign tax credits, pay your Estimated Taxes by this date using Form 1040-ES.
• 提交2020年FBAR表格的截止日期. An automatic extension is provided to file the FBAR until Oct 15. There is no further extension for FBAR filing.
• Deadline for filing 2020 Corporation Income Tax return. Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
• Deadline to file 2020 US Trust form 1041 Extension Form 7004 would need to be filed to request a further six-month extension to submit this tax form.
• Deadline for filing most 2020 US State Individual Income Tax forms. 一些州的截止日期较晚. Relevant State extension forms would need to be filed to request a further extension to submit the State income tax form. 然而, some states do accept the Federal Extension form if no State tax is due with the State tax return.

2021年6月15日

• Deadline for filing 2020 Individual Federal Income Tax return for individuals residing outside the US as of April 15 and non-resident aliens who do not have a W-2 issued and do not have an office or place of business in the US.
• Extension Form 4868 would need to be filed to request a further four-month extension to submit the income tax return.
• Extension Form 4868 would need to be filed to request a further six-month extension to submit this tax form for non-resident aliens.
• Deadline for 个人 to pay Quarter 2 of their 2021 Estimated Income Tax payment.

2021年9月15日

• Final extended deadline for S corporation (Form 1120-S) and partnership (Form 1065) to file 2020 tax returns.
• Final extended deadline for Owners of Foreign 信托基金 to file Form 3520-A
• Deadline for 个人 to pay Quarter 3 of their 2020 Estimated Income Tax payment.

2021年10月15日

• Final extended deadline for filing 2020 Individual Federal Income tax return.
• Final extended deadline for filing 2020 FBAR form.
• Final extended deadline for filing 2020 Corporation Income Tax return.
• Final date to request a further 2 months of extension for expats until 2021年12月15日, 写信给国税局.

2021年12月15日

• Final extended deadline for filing 2020 Individual Federal Income Tax return for expats who have requested an additional extension from the IRS.
• Final extended deadline for filing 2020 Individual Federal Income Tax return for non-resident aliens who filed an extension on or before 2021年6月15日.

2021年12月30日

• Last day to make any tax planning moves/changes for the year.

澳门官方老葡京 to discuss your tax planning and compliance.