Fiscal Year – Which Year Business Return to File
File a 2025 return for Forms 1065, 1120, 1120-S, 1041, or 990 for calendar year 2025 and fiscal years that begin in 2025 and end in 2026.
For a fiscal or short tax year return, fill in the tax year space at the top of the form.
See the following IRS instructions for details: