Important Tax Deadlines for 2017

For the 2016 tax filing season, there has been changes in tax filing due dates with respect to different types of returns.

Partnership Form 1065 

Due:  March 15, 2017 (was April 17 in 2016)

Extension Due Date:  September 15, 2017

*Under the new law, for fiscal year partnerships, returns will be due on the 15th day of the 3rd month after the year-end.  A six month extension is allowed from that date.

S Corp Form 1120S

Due: March 15, 2017

Extension Due Date:  September 15, 2017

Trust and Estate Form 1041

Due: April 18, 2017

Extension Due Date:  September 30, 2017 (was September 15 in 2016)

C Corp Form 1120 (fiscal year end December 31)

Due:  April 18, 2017 (was March 15, 2016)

Extension Due Date:  September 15, 2017 (after December 31, 2025 the extension due date will be October 15)

*Starting with 2016 tax returns, all other C corps besides Dec 31 and June 30 year-ends (including those with other fiscal year-ends) will be due on the 15th of the 4th month after the year-end.  A six month extension is allowed from that date.

C Corp Form 1120 (fiscal year end other than Dec 31 or June 30)

Due:  15th day of the 4th month after year-end (was 3rd month after year end)

Extension Due Date:  15th day of the 10th month after year-end (was 15th day after 9th month)

C Corp Form 1120 (fiscal year end June 30)

Due:  September 15, 2017

Extension Due Date:  April 16, 2018

Individual Form 1040

Due: April 18, 2017

Extension Due Date:  October 15, 2017

Exempt Organizations Form 990

Due:  May 15, 2017

Extension Due Date:  November 15, 2017

*New extension will be a single automatic 6 month extension, eliminating the need to process the current first 90 day extension.

If you have any questions or need further clarifications on other tax filings, feel free to give us a call or contact Mike at mike@cogcpa.com.