2016 Tax Filing Deadlines

Feb 15, 2017
Bill

For tax year 2016, the IRS adjusted several due dates for the filing of tax returns and foreign account reporting.

  • The due date (without extension) for filing a C corporation tax return will be three-and-a-half months after the close of the tax year (April 15 for calendar-year tax years).
  • The due date (without extension) for filing a partnership tax return will be two-and-a-half months after the close of the entity’s tax year (March 15 for calendar-year tax years).
  • The due date (without extension) for filing a S corporation tax return will be two-and-a-half months after the close of the entity’s tax year (March 15 for calendar-year tax years).
  • The due date for filing a trust tax return (Form 1041) having a calendar year will be April 15.
  • The due date for filing a trust tax return (Form 1041) with a non-calendar year will be three-and-a-half months after the close of the tax year.
  • The due date for filing the FinCEN Foreign Bank Account Reporting (FBAR) will be April 15.

As a general rule, the new filing dates are effective for tax returns filed beginning January 1, 2016. The exception to this rule is for C corporations with tax years ending on June 30. For those C corporations, the current due date (without extension) will remain September 15 until after 2025.