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“A calendar-year C corporation can obtain an automatic six-month extension to file its federal income tax return by timely filing Internal Revenue Service Form 7004.”

Timely filing a properly completed Form 7004 gives a calendar-year C corporation an automatic six-month filing extension. Current IRS instructions and Treasury regulations support that period. The five-month transition language for pre-2026 tax years did not prevent Treasury from granting six months under its separate statutory authority.

“A calendar-year C corporation's federal income tax return is due on April 15.”

The ordinary federal filing deadline for a calendar-year C corporation is April 15. Federal law sets the deadline as the 15th day of the fourth month after year-end, and IRS guidance confirms the resulting date. If April 15 falls on a weekend or legal holiday, the filing deadline generally shifts to the next business day.

“A calendar-year C corporation files its federal income tax return on Form 1120.”

The statement accurately describes the standard federal filing rule for a domestic calendar-year C corporation. IRS instructions establish that such corporations generally use Form 1120. Limited exceptions exist for corporations required or permitted to file specialized returns, but they do not materially undermine the ordinary rule.