|– New federal due dates applicable for 2016 tax returns (2017 filing season) :
- March 15 – U.S. Return of Partnership Income (form 1065) (previously April 15th) – Extensions Until Sept. 15
- April 15 – U.S. Corporation Income Tax Return (form 1020) (previously March 15th) – Extensions Until Sept. 15
– Declaration of foreign account :
- April 15 – Report of Foreign Bank and Financial Accounts (FBAR) (Form 114) must be filed to the Department of Treasury (previously due on June 30th). An extension can only be allowed if the individual has requested a 1040.
– Additional legislative changes were made in the Protecting Americans From Tax Hikes Act and accelerated due dates for Forms W-2 and 1099 which are now due to the IRS by January 31st.
– State Tax Returns :
- Many states have started to enact legislation to change their due dates to conform to the new federal dates