TYPE OF RETURN FILE EXTENSION BY* FORM TO USE ADDITIONAL TIME DUE DATE FOR EXTENDED RETURN*
Individual Income Tax Return April 15 Form 4868 6 months October 15
Fiduciary Income Tax Return  15th day of fourth month of following year (e.g., April 15 for calendar year filer) Form 7004 5 months 15th day of ninth month of following year (e.g., Sept. 15 for calendar year filer)
Partnership, including LLC 15th day of fourth month of following year (e.g., April 15 for calendar year filer) Form 7004 5 months 15th day of ninth month of following year (e.g., Sept. 15 for calendar year filer)
Corporation 15th day of third month of following year (e.g., March 15 for calendar year filer) Form 7004 6 months 15th day of ninth month of following year (e.g., Sept. 15 for calendar year filer)
Estate Tax Return 9 months of decedent's death Form 4768 6 months 15 months of decedent's death
Gift Tax return April 15 of year following year of gift Form 4868 or Form 8892. Also file Form 8892-V if tax is due. 6 months October 15 of year following year of gift
Exempt Organizations 15th day of fifth month of following year (e.g., May 15 for calendar year filer) Form 8868 3 months; may be extended twice for a total of 6 months. 15th day of eleventh month of following year (e.g., Nov. 15 for calendar year filer)
*If the due date falls on a Saturday, Sunday or holiday, then the return or extension is due the next business day.