New for 2017 are some changes to the due dates for various tax returns. For example, partnership tax returns are due on March 15 instead of April 15. Also, a couple of the due dates fall on a holiday and/or weekend. When this happens, the due date is the next business day.
January 23, 2017
Tax season starts. The IRS will start accepting and processing tax returns on this date.
January 31, 2017
– Form W-2, Wage and Tax Statement; and
– Form 1099-MISC, Miscellaneous Income.
The due dates for Form W-2 and Form 1099-Misc includes filing necessary forms to the recipient, IRS and Social Security Administration. The requirements for filing these two forms were slightly different in previous years.
February 15, 2017
Tax refunds due to Earn Income Tax Credit or Additional Child Tax Credit will be held until this date. A new law was put in place requiring the IRS to hold the refunds.
March 15, 2017
– Form 1065, U.S. Return of Partnership Income; and
– Form 1120S, U.S. Income Tax Return for S Corporation Return.
In previous years, partnership returns were due on April 15.
April 18, 2017
April 15 falls on a weekend in 2017 and Monday April 17 is Emancipation Day. Therefore, tax returns are due on Tuesday, April 18, 2017.
– Form 1040, U.S. Individual Income Tax Return;
– Form 1041, U.S. Income Tax Return for Estates and Trusts;
– Form 1120, U.S. Corporation Income Tax Return;
– Form 1040-ES, Q1 Estimated Tax for Individuals; and
– Form 1120-W, Q1 Estimated Tax for Corporations.
New this year, Form 1120 Corporation returns are due in April instead of March.
June 15, 2017
– Form 1040-ES, Q2 Estimated Tax for Individuals; and
– Form 1120-W, Q2 Estimated Tax for Corporations.
September 15, 2017
– Extended Form 1040, U.S. Individual Income Tax Return;
– Extended Form 1041, U.S. Income Tax Return for Estates and Trusts;
– Extended Form 1120, U.S. Corporation Income Tax Return;
– Form 1040-ES, Q3 Estimated Tax for Individuals; and
– Form 1120-W, Q3 Estimated Tax for Corporations.
October 2, 2017
– Extended Form 1041, U.S. Income Tax Return for Estates and Trusts
December 15, 2017
– Form 1120-W, Q4 Estimated Tax for Corporations
January 15, 2018
– Form 1040-ES, Q4 Estimated Tax for Individuals