INCOME TAX DUE DATE CHANGES

There have been several changes in due dates for some federal tax returns which will be effective for the 2017 filing season or the 2016 tax year for calendar year-end filers. California conforms to these changes.

Calendar year end partnerships or LLC’s taxed as a partnership have a new original due date for filing the federal return of March 15, and the extended due date will remain at September 15.

Calendar year end C corporations have a new original due date for filing the federal return of April 15, and the extended due date for filing the tax return will remain unchanged at September 15. For all tax years beginning after 2025, the extended due date will change to October 15.

The original due date for filing the federal return for C corporations with a June 30 year end remains unchanged at September 15, but the extended due date is now April 15. For all tax years beginning after 2025, the original due date of your tax return will be October 15.

The original due date for exempt organizations filing Form 990 remains unchanged; however, an automatic 6-month extension is granted, if needed, and the 90-day extension has been eliminated.

There have been no changes to the original due dates or extended due dates for individual and
S-Corporation filers. Please see the expanded schedule of original and extended due dates under the prior and new law below.

If you have any questions regarding changing due dates that may affect your tax situation, please feel free to contact our office at (209) 577-4800.

These changes are effective for taxable years starting after December 31, 2015 (2016 tax returns prepared during the 2017 tax filing season). Dates that are in Bold are dates that have changed.

 

table