As we get ready for the 2017 filing season there is hope that next year will be better.   Generally for 2016 tax year returns the due dates for partnership returns were accelerated and due dates for C-Corporations pushed back.   As partnerships became more complex, more and more taxpayers filed extensions while they waited to the K-1 forms to arrive.   CPA’s advocated for a logical sequence to the tax filing deadlines.   Help arrived when Congress revised due dates for many returns.   Things should really smooth out by 2018 when entities have adjusted to the new deadlines.

Due dates for Calendar year end taxpayers:

Type of Tax Return / Form NumberNew Due DateOld Due DateExtension
Form 1099​​​January 31​February 28​No
Partnerships – F 1065​​March 15​April 15​​Yes Sept 15
LLC / LLP – F 1065​​March 15​April 15​​Yes Sept 15
C-Corporations – F 1120​​April 15​​March 15​Yes October 15
S-Corporations – F 1120-S​March 15​No Change​Yes Sept 15
Individual – F 1040​​April 15No Change​Yes October 15
FinCEN 114 report of ​​Foreign financial accountApril 15​​June 30​​Yes due with tax return
Trust & estate return F 1041​April 15No change​Yes Sept 30
Foreign trusts with US owner F 3520-A​March 15​No changeYes Sept 15