Published on January 30, 2017

Tax Return Due Date Changes in 2017 Tax Filing Season

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.

Return Type

Partnership (calendar year) Form 1065

Due Dates Under Prior Law

April 15

Due Dates Under New Law

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