The 1120-S deadline structure is simple enough that preparers stop thinking about it, which is exactly why the errors in this area are expensive. The penalty does not depend on whether tax is owed, the extension does not do several things preparers assume it does, and the state-level deadline that can actually cost a client money is frequently earlier than the federal one.
The Deadline Structure
The original due date for Form 1120-S is the fifteenth
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