S corporations are required to file Form 1120S, U.S. Income Tax Return for an S Corporation, with the IRS by the 15th day of the fourth month after the S corporation's year-end.

Name: S corporations are required to file Form 1120S, U.S. Income Tax Return for an S Corporation, with the IRS by the 15th day of the fourth month after the S corporation's year-end.
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S corporations are required to file Form 1120S by the 15th day of the third month after the end of their tax year, not the fourth month.

S Corporations Are Required to File Form 1120S, U