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Internal Revenue Service Changes Due Dates For Certain Returns.

February 13, 2017

Internal Revenue Service changes due dates for certain returns.

 

Below is a summary of the most commonly used forms.  New filing dates are effective for tax years beginning after December 31, 2015.

 

 

RETURNS WITH DUE DATE CHANGES

 

Form 1120, C Corporations – calendar year

NEW due date is April 15th.  5-month automatic extension (September 15) available until 2026, then 6-month.

 

Form 1120, C Corporations – June 30 year end

Due date September 15th (until 2026, then October 15).  7-month automatic extension (April 15) until 2026, then 6-month.

 

Form 1065, Partnerships

NEW due date March 15 for calendar-year returns, or 2-1/2 months after close of year-end.  6-month automatic maximum extension (September 15 for calendar-year returns).

 

Trust Form 1041 – calendar year

Due date April 15th.  5-1/2-month maximum extension available.

 

Trust Form 1041 – non-calendar year

3-1/2 months after year end.  5-month maximum extension available (6-month for certain types of trusts).

 

FinCEN Foreign Bank Account Reporting (FBAR)

NEW due date April 15th.  6-month maximum extension available.

 

 

RETURNS WITH NO DUE DATE CHANGES

 

Form 1040, U.S. Individual Income Tax Return, No Change

Due date April 15th.  6-month automatic extension available.

 

Form 1120, C Corporations – fiscal year other than June 30

Due date 3-1/2 months after year end.  6-month automatic extension available.

 

Form 1120-S, S-Corporations

Due date March 15 for calendar-year returns, or 2-1/2 months after close of year-end.  6-month automatic maximum extension.




 


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