Corporation Filing Date Changes
- Partnerships(LLC) are now due on March 15. They were previously due on April 15.
- C-corporations are now due on April 15. They were previously due on March 15.
- Extended due date for C-corporations is now October 15. They were previously due on September 15.
- Extended due date for trust is now September 30. They were previously September 15.
New Due Date for FBARs
The new annual due date for filing Reports of Foreign Bank and Financial
Accounts (FBAR) for foreign financial accounts is April 15. This date
change was mandated by the Surface Transportation and Veterans Health
Care Choice Improvement Act of 2015, Public Law 114-41 (the Act).
Specifically, section 2006(b)(11) of the Act changes the FBAR due date
to April 15 to coincide with the Federal income tax filing season. The
Act also mandates a maximum sixmonth extension of the filing deadline.
To implement the statute with minimal burden to the public and FinCEN,
FinCEN will grant filers failing to meet the FBAR annual due date of
April 15 an automatic extension to October 15 each year. Accordingly,
specific requests for this extension are not required. (Please note: The
due date for FBAR filings for foreign financial accounts maintained
during calendar year 2016 is April 18, 2017, consistent with the Federal
income tax due date.)