Due dates for certain tax returns for the 2017 tax filing season (returns for 2016) and beyond have been changed. The changes, based on the tax year being the calendar year, are highlighted in the chart below.
| Due Date | Extended Deadline | ||||
|---|---|---|---|---|---|
| Return Type | Form Number | Former | New | Former | New |
| Partnership | 1065 | April 15 | March 15 | Sept. 15 | Sept. 15 |
| S Corporation | 1120-S | March 15 | March 15 | Sept. 15 | Sept. 15 |
| Trust and Estate | 1041 | April 15 | April 15 | Sept. 15 | Sept. 30 |
| C Corporation | 1120 | March 15 | April 15 | Sept. 15 | Sept. 15 |
| Individual | 1040 | April 15 | April 15 | Oct. 15 | Oct. 15 |
| Foreign Account Reporting | FinCen114 | June 30 | April 15 | None | Oct. 15 |
| Exempt Organization | 990 | May 15 | May 15 | Nov. 15 | Nov. 15 |
Note that the dates shown do not reflect what the due dates were or will be in cases where these dates fall on weekends or holidays. In these cases, the due dates fall back to the next business day.
The due dates for certain wage information forms also have changed. Forms W-2 and Forms 1099-MISC with amounts reported in box 7 for nonemployee compensation must be submitted to the IRS by January 31. The extended due date for electronically filing these forms is no longer available. The forms are due to be sent to the recipients by January 31, as well.
If you have any questions, contact your Dean Dorton advisor or Natalie Schuler at nschuler@deandorton.com.