Important Updates

November 2016

Below are the due dates for Calendar Year taxpayers:

  • Partnership (Form 1065)
    • Original due date – March 15th
    • Extended due date – September 15th
  • Corporation (Form 1120, 1120-H, 1120-C)
    • Original due date – April 15th
    • Extended due date – September 15th
  • S Corporation (Form 1120S) – No changes
    • Original due date – March 15th
    • Extended due date – September 15th
  • Trust and Estate (Form 1041)
    • Original due date – April 15th
    • Extended due date – September 30th
  • Exempt Organizations (Form 990)
    • Original due date – May 15th
    • Extended due date – November 15th
    • Eliminated the 90-day extension
  • FinCEN 114
    • Original due date – April 15th
    • Extended due date – October 15th
  • Form W-3/W-2
    • Due date for employees and Social Security Administration – January 31st
  • Form 1099/1099-Misc
    • Due date for recipients and IRS – JanuaryBelow is a new due date for Fiscal Year taxpayers:
  • Partnership (Form 1065)
    • Original due date – 15th day of 3rd month after year-end
    • Extended due date – 15th day of 9th month after year-end
  • C Corporation (Form 1120, 1120-H, 1120-C) – other than June 30th
    • Original due date – 15th day of 4th month after year-end
    • Extended due date – 15th day of 10th month after year-end
  • C Corporation (Form 1120, 1120-H, 1120-C) – June 30 Fiscal Year
    • Original due date – September 15th
    • Extended due date – April 15th