Clients and Friends:
Re: IRS changes in tax return filing due dates-To be effective in 2017
Effective for returns for tax years beginning after December 31, 2015, the due date of partnership tax returns is changed to March 15th for calendar-year partnerships and to the fifteenth day of the third month after the end of the tax year for partnerships with a fiscal tax year.
To avoid bunching the workload for filing and processing tax returns, the due date for C corporation tax returns is moved to April 15th for calendar-year C corporations and to the fifteenth day of the fourth month for fiscal-year C corporations.
Because tax returns for tax years beginning after December 31, 2015, will be filed in 2017 and thereafter, the new due dates will affect returns filed beginning in 2017.
The Due dates are not changed for tax returns for tax years ending 12/31/15 to be filed in 2016.
—————————————-12/31/2015
—————————————-Due Date
Trust/Estates—Form1041——4/15/2016
C Corporations—Form 1120—3/15/2016
S Corporations—Form 1120S-3/15/2016
Partnerships—Form 1065——4/15/2016