In 2015, legislation was passed that will effect several business taxpayer. Partnership tax returns are now due March 15th whereas they were due April 15th. Since partnerships, including LLCs and LLPs, in themselves don’t pay taxes and the income is passed through to the partners. The earlier due date for these returns will give the partners (individuals) the information they need to complete their personal tax return before the April 15th due date
In the legislation as well is the change of C corporation tax returns which are now due April 15th when in the past they were due March 15th. It should be noted that S-corporation tax return due date did not change.
As always, all taxpayers should plan ahead so that an accurate returns can be filed as soon as they reasonably can.
Below are the 2017 filing due dates for tax returns :
| For Calendar Year Tax Returns | |||||
| Form | Due Date | Extended Due Date | |||
| Individual | 1040 | 4/15/2017 | 10/15/2017 | ||
| C Corporation | 1120 | 4/15/2017 | 9/15/2017 | ||
| S Corporation | 1120S | 3/15/2017 | 9/15/2017 | ||
| Partnership | 1065 | 3/15/2017 | 9/15/2017 | ||
| Estate & Trust | 1041 | 4/15/2017 | 9/30/2017 | ||
| Non-profit | 990 | 5/15/2017 | 11/15/2017 | ||
| Employee Benefit Plan | 5500 | 7/31/2017 | 11/15/2017 | ||
| FinCEN114 | 4/15/2017 | 10/15/2017 | |||
| For Fiscal Year Tax Returns | |||||
| C Corporation Year End June 30 | 1120 | 9/15/2017 | 4/15/2018 | ||
| C Corporation | 1120 | 15th day of the 4th month following year end | 15th day of the 10th month following year end | ||