Partnership and S Corporation tax returns will be due the 15 th day of the third month after the end of their tax year.

*Please note: Some of the above due dates are different from standard filing dates due to holidays or weekends. These changes are effective for tax years beginning after Decemfor calendar year filers (tax year 2016 and beyond): FormįinCEN 114 – FBAR (will be allowed to extend)įorm 5500 series – Employee Benefit Plan Extension In 2017, several due dates will be adjusted because of this rule: The Individual and FBAR due date and extension due date, the new C Corporation due date and the Form 1041 due date and extended due date.*įor tax returns reporting 2016 information that are due in 2017, the following dues date will apply. Whenever a regular tax filing date falls on a Saturday, Sunday, or a legal observed holiday in DC, the due date for returns is pushed to the next business day. Also new for tax year 2016 (reporting in 2017), the foreign bank reporting on FinCEN 114 (FBAR) is due on the same date as the individual tax return, Form 1040, and is eligible to be extended to the individual extended deadline, October 16 th. In addition to the swapping of partnership and corporate due dates, Forms W-2 are now due to the IRS on January 31 st, regardless if they are filed electronically or by mail. The significant reorganization of due dates is intended to assist individuals involved in pass-through entities in receiving information required to prepare their individual returns in a more timely fashion. Essentially the due dates have swapped, with Partnership returns due March 15 th and C Corporation returns due April 18 th. The due date changes with the most impact will likely be those changes for Partnership tax returns (Form 1065) and C Corporation tax returns (Form 1120).

Primarily passed as a stopgap extension of the Highway Trust Fund, this bill also included tax provisions that impact the due dates of a number of returns and other required filings. The “Surface Transportation and Veteran’s Health Care Choice Improvement Act of 2015” is one such bill. Several bills passed by Congress late in 2015 contained provisions that affect items that are not related to the main bill. Tax returns to be filed in 2016 have new due dates that will impact nearly all filers, either because the due falls on the weekend and the observation of Emancipation Day in DC or because of changes related to legislation Congress passed at the end of 2015. Looking for 2020 Tax Filing Due Dates? Click Here for the newest list.

Form 1120s 2016 extension form