As tax season gets underway, there are a number of changes to due dates that taxpayers need to be aware of. Some of the dates are permanent changes and others are due to the regular tax filing deadline falling on a Saturday, Sunday, or a legally observed holiday in which case, the deadline is the next business day. You will notice that several deadlines have been affected by this rule this year.
The new tax deadlines are listed below, however, we want to draw your attention to some of the more significant deadline changes.
- Partnership tax returns (Form 1065) are now due March 15th.
- C Corporation tax returns (Form 1120) are now due April 15th (April 18th this year) with an extension available until October 15th (October 16th this year).
- Forms W-2 are now due January 31st
- FinCEN Form 114 (FBAR) is now due April 15th (April 18th this year) with an extension available until October 15th (October 16th this year). Basically, the FBAR filing deadline has been harmonized with individual and Corporation tax return deadlines.
Tax Due Dates 2017
(This list is not inclusive)
| January 31 | 1099-MISC & W-2 to recipients |
| January 31 | W-2 with W-3 to the IRS |
| February 28 | 1099-MISC with 1096 to IRS |
| March 15 | S-Corporation tax returns (Form 1120-S) (extension available until 9/15) |
| March 15 | Partnership tax returns (Form 1065) (extension available until 9/15) |
| March 15 | Form 3520-A (extension available until 9/15) |
| April 18 | Individual tax returns (Form 1040) (extension available until 10/15) |
| April 18 | C-Corporation tax returns (Form 1120) (extension available until 10/15) |
| April 1 | Gift tax returns (Form 709) (extension available until 10/15) |
| April 18 | Trust tax returns (Form 1041) (extension available until 9/30) |
| April 18 | Form 114 (FBAR) (extension available until 10/15) (extensions previously not available) |
| April 18 | Form 3520 (extension available until 10/15) |
| April 18 | Estimated tax payment for period January 1 – March 31 |
| May 15 | Tax-exempt Organization tax returns (Form 990) |
| June 15 | U.S. Citizen and Resident Alien Individuals living abroad tax returns (Form 1040) (extensions available until 10/15) NOTE: This is not an actual due date, but an extended due date, for the 2-month automatic extension granted to U.S. Citizens and Resident Aliens living abroad) |
| June 15 | Non-resident tax returns (Form 1040NR) (extensions available until 10/15) |
| June 15 | Estimated tax payment for period April 1 – May 31 |
| September 15 | S-Corporation tax returns on extension (Form 1120-S) |
| September 15 | Partnership tax returns on extension (Form 1065) |
| September 15 | Form 3520-A on the extension |
| September 15 | Estimated tax payment for period June 1 – August 31 |
| September 30 | Trust tax returns on extension (form 1041) |
| October 16 | Individual tax returns on extension (Form 1040) |
| October 16 | Form 114 (FBAR) on extension (Extension previously not available) |
| October 16 | Non-resident tax returns on extension (Form 1040N) |
| October 16 | Form 3520 on the extension |
| December 15 | U.S. Citizen and Resident Alien Individuals Living Abroad tax returns on extension (Form 1040) |
| January 17, 2018 | Estimated tax payment for period September 1 – December 31) |