On July 18, 2017, the Internal Revenue Service issued final and temporary regulations that updated the due dates and rules for extensions of time to file for certain tax returns and information returns. These regulations are applicable for returns filed on or after July 20, 2017, however, many of the statutory changes were effective
December 31, 2015, and those statutory changes supersede these final regulations.
These final regulations reflect the statutory changes of several bills passed by Congress late in 2015 that contained provisions that affect items that aren’t related to the main bill. The “Surface Transportation and Veteran’s Health Care Choice Improvement Act of 2015” and the “Protecting Americans from Tax Hikes Act of 2015” both contained such items.
Whenever a regular tax filing date falls on a Saturday, Sunday, or a legal observed holiday in the District of California, the due date for returns is pushed to the next business day. In 2018, several due dates will be adjusted because of this rule: the Individual and FBAR due date; the C Corporation due date; the Form 1041 due date and extended due date; and the Partnership extended due date.
For calendar year tax returns reporting 2017 information that are due in 2018, the following due dates will apply.
Forms 2018 Filing Due Date (Tax Year 2017)
Forms 2018 Extended Due Dates
For fiscal year filers:
It is important to check when tax returns are due for all states in which taxpayers operate, because individual states may not conform to the Federal filing dates.
If you have any questions about these new due dates and the impact on your tax filings, please contact one of our qualified tax professionals for further assistance.