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ARTICLE · 12 JANUARY 2017

Changes To Tax Return Deadlines In 2017

Brown Smith Wallace
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The Surface Transportation Act of 2015: Tax Provisions (enacted on Jul. 31, 2015) provided for major changes in certain tax return deadlines.

United StatesTax
Cathy B. Goldsticker, CPA
Cathy B. Goldsticker, CPA
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The Surface Transportation Act of 2015: Tax Provisions (enacted on Jul. 31, 2015) provided for major changes in certain tax return deadlines. To allow a transition period for taxpayers to adjust to the new due dates, the new filing deadlines carried a delayed effective date for tax returns for tax years starting on or after January 1, 2016. As a result, the upcoming 2017 filing season is the first year these changes will take place.

Partnerships

The due date for partnerships to file Form 1065, U.S. Return of Partnership Income and Schedule K-1s, Partner's Share of Income, is moving this year from April 15 to March 15 (or to 2½ months after the close of its tax year). This will be the same filing deadline now in place for S corporations.

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