The IRS has changed the due dates of Partnerships, C Corporations and FinCen tax returns effective for all returns due in the coming 2017 filing season (2016 Tax Returns).
| Calendar Year Entities | Old Due Date | New Due Date |
|---|---|---|
| 1120 C Corporations* | March 15 | April 15 |
| Extended Due Date | September 15 | September 15 |
| 1065 Partnership | April 15 | March 15 |
| Extended Due Date | September 15 | September 15 |
| 1120 S Corporations | March 15 | March 15 |
| Extended Due Date | September 15 | September 15 |
| 1040 Individual Returns | April 15 | April 15 |
| Extended Due Date | October 15 | October 15 |
| FinCen Report 114 (Foreign Cash Report) | June 30 | April 15 |
| Extended Due Date | Not Available | October 15 |
*C Corporations with tax years ending June 30, the current filing dates will remain in effect until years beginning after December 31, 2025. Other Fiscal year end filing dates have been revised, similar to calendar year ends, as well as extension dates.
Proponents of these changes to the return filing dates believe the changes will permit investors in partnerships and S-corporations to receive needed information before the investor’s own due date.
