![]() Income Tax Return for Estates and Trusts (Form 1041) will have a maximum extension of five and a half months, two weeks longer than the former (2015 and prior years) five month extension. Return of Partnership Income (Form 1065) will have a longer extension period, a maximum of 6 months, rather than the current 5 month extension, leaving the former (2015 and prior years) extended due date in place (September 15th for calendar year taxpayers.) It is important to check when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates. Employee Benefit Plan tax returns are due the last day of the seventh month after the plan year ends. 2016 TAX EXTENSION BUSINESS DUE DATES FULLA special rule to defer the due date change for C Corporations with fiscal years that end on June 30 defers the change until Decem– a full ten years. C Corporation tax returns will be due the 15th day of the fourth month after the end of the tax year.The filing date for S Corporations is unchanged. Partnership and S Corporation tax returns will be due the 15th day of the third month after the end of their tax year.FormįinCEN 114 – FBAR (will be allowed to extend) In 2018, several due dates will be adjusted because of this rule: the Individual and FBAR due date the C Corporation due date the Form 1041 due date and extended due date and the Partnership extended due date.įor calendar year tax returns reporting 2017 information that are due in 2018, the following due dates will apply. Whenever a regular tax filing date falls on a Saturday, Sunday, or a legal observed holiday in the District of Columbia, the due date for returns is pushed to the next business day. The “Surface Transportation and Veteran’s Health Care Choice Improvement Act of 2015” and the “Protecting Americans from Tax Hikes Act of 2015” both contained such items. These final regulations reflect the statutory changes of several bills passed by Congress late in 2015 that contained provisions that affect items that aren’t related to the main bill. These regulations are applicable for returns filed on or after July 20, 2017, however, many of the statutory changes were effective December 31, 2015, and those statutory changes supersede these final regulations. On July 18, 2017, the Internal Revenue Service issued final and temporary regulations that updated the due dates and rules for extensions of time to file for certain tax returns and information returns. Looking for 2020 Tax Filing Due Dates? Click Here for the newest list.
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