BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Merchant Financial Advisory//MFA Insights//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Form 1120-S and S Corp Distributions: How They're Taxed
X-WR-TIMEZONE:America/New_York
REFRESH-INTERVAL;VALUE=DURATION:P1D
X-PUBLISHED-TTL:P1D
BEGIN:VEVENT
UID:form-1120s-s-corp-guide-0@mfa-advisory.com
DTSTAMP:20261030T205853Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:Form 1120-S due for calendar-year 2026 S corporations
DESCRIPTION:File Form 1120-S or Form 7004 for an extension. Late penalty:
  $260 per shareholder per month\, up to 12 months.\n\nDetails: https://mf
 a-advisory.com/blog/form-1120s-s-corp-guide/\nGeneral information\, not t
 ax advice. Merchant Financial Advisory\, mfa-advisory.com
URL:https://mfa-advisory.com/blog/form-1120s-s-corp-guide/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Form 1120-S due for calendar-year 2026 S corporations
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1120s-s-corp-guide-1@mfa-advisory.com
DTSTAMP:20261030T205853Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:Last day to file Form 2553 for S status starting January 1\, 2027
DESCRIPTION:A calendar-year corporation can also file Form 2553 at any ti
 me during 2026 for an election that takes effect January 1\, 2027.\n\nDet
 ails: https://mfa-advisory.com/blog/form-1120s-s-corp-guide/\nGeneral inf
 ormation\, not tax advice. Merchant Financial Advisory\, mfa-advisory.com
URL:https://mfa-advisory.com/blog/form-1120s-s-corp-guide/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Last day to file Form 2553 for S status starting January 1\, 
 2027
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1120s-s-corp-guide-2@mfa-advisory.com
DTSTAMP:20261030T205853Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:NY: Form CT-3-S due (calendar year)
DESCRIPTION:Federal S corporations must have an approved Form CT-6 before
  filing Form CT-3-S.\n\nDetails: https://mfa-advisory.com/blog/form-1120s
 -s-corp-guide/\nGeneral information\, not tax advice. Merchant Financial 
 Advisory\, mfa-advisory.com
URL:https://mfa-advisory.com/blog/form-1120s-s-corp-guide/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:NY: Form CT-3-S due (calendar year)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1120s-s-corp-guide-3@mfa-advisory.com
DTSTAMP:20261030T205853Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:NJ: CBT-100S due (calendar-year 2026)
DESCRIPTION:Due the 15th day of the month after the federal due month. A 
 six-month extension requires paying at least 90% of the tax and filing CB
 T-200-T.\n\nDetails: https://mfa-advisory.com/blog/form-1120s-s-corp-guid
 e/\nGeneral information\, not tax advice. Merchant Financial Advisory\, m
 fa-advisory.com
URL:https://mfa-advisory.com/blog/form-1120s-s-corp-guide/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:NJ: CBT-100S due (calendar-year 2026)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:form-1120s-s-corp-guide-4@mfa-advisory.com
DTSTAMP:20261030T205853Z
DTSTART;VALUE=DATE:20270915
DTEND;VALUE=DATE:20270916
SUMMARY:Extended Form 1120-S deadline (if Form 7004 was filed by March 15)
DESCRIPTION:The extension is for filing only. Form 7004 does not extend t
 he time to pay any tax due.\n\nDetails: https://mfa-advisory.com/blog/for
 m-1120s-s-corp-guide/\nGeneral information\, not tax advice. Merchant Fin
 ancial Advisory\, mfa-advisory.com
URL:https://mfa-advisory.com/blog/form-1120s-s-corp-guide/
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Extended Form 1120-S deadline (if Form 7004 was filed by Marc
 h 15)
TRIGGER:-P7D
END:VALARM
END:VEVENT
END:VCALENDAR