On August 1, 2015 Forbes reported that some IRS tax return due dates would be changing after December 31, 2015. The due dates listed below are for calendar year returns; those that file for a fiscal year can use the number of months to determine their due dates.
Partnership returns (Form 1065)
Due on March 15th (two and a half months) rather than April 15th and will have available a six-month automatic extension until September 15th.
C corporation returns (Form 1120)
Due April 15th (three and a half months) rather than March 15th and will have a five month automatic extension available. (For C corporations with a June 30th year-end, the three and a half month filing due date will not apply until tax years beginning after December 31, 2025).
Fiduciary returns for trusts and estates (Form 1041)
This is still due April 15th but will have a five and a half month automatic extension until September 30th.
S corporation returns (Form 1120S)
Due March 15th and the automatic six month extension until September 15th will not change.
Individual returns (Form 1040)
Due April 15th and the automatic six month extension until October 15th will not change.
Form 5500 series (Annual Return/Report of Employee Benefit Plan)
This will still be due July 31st, but the available extension will be for three and a half months until November 15th instead of the current two and a half months.
FinCEN Form 114
This form is used to report an interest in a foreign bank account and has been due on June 30th with no extension available. For returns for tax years beginning after December 31, 2015, this return will now be due on April 15th with an extension until October 15th possible.
*Please note that there are no changes for this upcoming 2016 filing season. We will continue to keep you updated with this information as we approach the 2017 filing season.
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