Fiscal Year – Which Year Business Return to File
File the 2024 return for 1065, 1120, 1120-S, 1041, or 990 for fiscal years that begin in 2023 and end in 2024. For a fiscal or short tax year return, fill in the tax year space at the top of the form.
See the “Period Covered” topic (“Accounting Period” for 990) in the following instructions:
- IRS Instructions for Form 1065 U.S. Return of Partnership Income, on page 5
- IRS Instructions for Form 1120 U.S. Corporation Income Tax Return, on page 7
- IRS Instructions for Form 1120-S U.S. Income Tax Return for an S Corporation, on page 12
- IRS Instructions for Form 1041 and Schedules A, B, G, J, and K-1 U.S. Income Tax Return for Estates and Trusts, on page 8
- IRS Instructions for Form 990 Return of Organization Exempt From Income Tax, on page 4.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.