New Tax Filing Deadlines Starting for 2016 Tax Year

New tax return filing due dates for the 2016 tax year (filing in 2017)

There will be changes to tax filing deadlines starting with the 2016 tax year, going forward. Some changes are listed below.

C Corporations

Filing deadlines beginning with 2017 (filing for 2016 tax year)

• Deadline for calendar year entities – April 15^th of the following year.
• Deadline for fiscal year entities – the 15^th day of the fourth month after the close of the fiscal year. Example – For an entity with a fiscal year ending on October 31^st, the filing deadline would be February 15^th.
• Exception – for C Corporations with a fiscal year ending June 30^th, the new due date will not apply until the filing of tax returns for 2026 tax year. Thus the due date of their returns will continue to be two and a half months after the close of the year (September 15^th) until their 2026 tax year.

Automatic extension deadlines starting with 2016 tax year through 2025 tax year:

• Calendar year entities – Six month extension. Therefore, if an extension is timely filed, the return will be due on October 15^th.
• Fiscal year entities, other than the exception below – Six-month extension. If an extension is filed, the return will be due six months following the initial tax filing due date.
• Exception – C Corporations with a June 30^th fiscal year end will have a five-month extension.

Automatic extension deadlines starting with the 2026 tax year (filing in 2027)

• Starting with the 2026 tax year, the automatic extension for all C Corporations will be six months.

S Corporations

There were no changes enacted in terms of tax return filing for S Corporations.  Following are the deadlines.

Filing deadlines

• Calendar year entities – deadline for filing tax returns will be March 15^th.
• Fiscal year entities – the deadline will be the 15^th day of the third month after the close of the fiscal year.

Automatic extension deadlines

• Extended due date for calendar year entities – September 15^th.
• Extended due date for fiscal year entities – Six months after the original due date

Partnerships

Filing deadlines beginning with 2017 (filing for 2016 tax year)

• Calendar year entities – deadline for filing tax returns will be March 15^th of the following year.
• Fiscal year entities – the 15^th day of the third month after the close of the fiscal year.

Automatic extension deadlines, starting with 2016 tax year (filing in 2017)

• Extended due date for calendar year entities – September 15^th (no change)
• Calendar year entities – Six month extension.