The following changes are generally effective for taxable years starting after Dec. 31, 2015 (2016 tax returns prepared during the 2017 tax filing season).
Reminder: Under new law, for fiscal year partnerships, returns will be due on the 15th day of the 3rd month after the year-end, which is one month earlier than before. A six-month extension is allowed from that date.
Partnership (calendar year) Form 1065
April 15
March 15
C Corporation June 30 Fiscal Year Form 1120 Extension
March 15
April 15
C Corporation Fiscal Year End (other than Dec. 31 or June 30) & Extension
15th day of 3rd month after year-end.
15th day of 9th month after year-end.
15th day of 4th month after year-end.
15th day of 10th month after year-end.
C Corporation (calendar year) Form 1120
March 15
April 15
Trust and Estate Form 1041 Extension
Sept. 15
Sept. 30
Exempt Organizations Forms 990 & Extension
May 15
Aug. 15
Nov. 15
May 15
Nov. 15
