U.S. Tax Calendars for 2017

The Internal Revenue Service has changed the due dates of a number of tax returns including those of partnerships and C-corporations.

The new due dates for the 2017 filing season for specific tax returns (including extensions) are listed below.  These due dates are generally applicable for 2016 tax returns.  Many states have conformed to these changes.

The following tax returns have a due date of March 15:

• Form 1065, U.S. Return of Partnership Income (Extension may be granted until September 15)
• Form 1120S, U.S. Income Tax Return for an S Corporation (Extension may be granted until September 15)
• Form 3520A, Annual Information Return of Foreign Trust with a US Owner (Canadian TFSA(s) and RESP) (Extension may be granted until September 15)

The following tax returns have a due date of April 15:  (For 2016 tax returns, the April due date is April 18, 2017, because the 15th falls on a weekend)

• Form 1040, U.S. Individual Income Tax Return  (Extension may be granted until October 15)
• Form 1041, U.S. Income Tax Return for Estates & Trusts (Extension may be granted until September 30)
• Form 1120, U.S. Corporations Income Tax Returns (Extension may be granted until September 15)
• FinCEN Form 114, Report of Foreign Band and Financial Accounts (FBAR's) (Extension may be granted with Form 1040 until October 15)

The following tax returns have a due date of May 15:

• Form 990, Return of Organization Exempt From Income Tax (Extension may be granted until November 15)