The executor or personal representative, not the decedent, chooses the end date of the estate's income tax year such that the end date is not more than one year after the date of receipt of the estate's first reportable income.
The regular filing deadline is the 15th day of the 4th month following the end of the estate's income tax year. For an estate income tax year ending on December 31, the regular filing deadline is April 15 of the following year. If done by the regular deadline, an automatic 5½ month extension can be requested. This would extend the deadline from April 15 to September 30. The estate's fiscal income tax year is not established until the first estate income tax return is filed.
Any estate tax return required to be filed must be filed, even if it is filed late. Late filing can result in a late-filing penalty and interest.
