Due Dates Changed for some returns

Lee J. Knoll

August 21, 2015

Due dates for specific entities and return types were chanage in the short-term highway funding extension that was signed into law on July 31, 2015.

For partnershipr. returns, the new due date is March 15 for calendar year partnerships.  They will now have a sic month extension of time to file. due Septe Cmber 15th.

For C corporations the new due date is the 15th day of the fourth month following the close of the corporation's year.  They will be allowed a 6 month extension of time, except for calendar year corporations who will receive a five month extension until 2026 and corporations with a June 30 year end would get a seven month extension until 2026.

For  FinCen form 114 will be due April 15th instead of June 30th.

The new dues apply to returns for tax  beginning after December 31, 2015 except for C corporations with fiscal years ending on June 30.  These will not take effect until December 31, 2025.


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