Income Tax Deadlines

Find information on critical tax deadlines for 2016 and 2017

Tax deadline
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This year, the tax deadline falls on April 18, 2016. That's the deadline to file personal tax returns (such as Form 1040) with the Internal Revenue Service. Normally, the deadline is April 15th. But this year, April 15th is Emancipation Day, a legal holiday in the District of Columbia. Under a special rule, whenever the tax deadline falls on a Saturday, Sunday or a legal holiday, the tax deadline is moved to the next business day, which this year is Monday, April 18, 2016.

(That special rule, by the way, is section 7503 of the Internal Revenue Code.)

Residents of Maine and Massachusetts get an extra day to file. April 18th is Patriots' Day, a statewide legal holiday in Maine and Massachusetts. Accordingly, residents in those two states have until April 19, 2016, to file their personal tax returns. (Revenue Ruling 2015-13, IRS.gov, pdf.)

Tax Deadlines Occurring in Calendar Year 2016 (for Tax Year 2015 Returns)

Individual tax returns (Forms 1040, 1040NR, 1040A and 1040EZ)

  • First deadline is April 18, 2016
  • or April 19, 2016, for people in Maine and Massachusetts
  • Extended deadline is October 17, 2016

Estimated tax payments (Form 1040ES)

  • April 18, 2016
  • June 15, 2016
  • September 15, 2016
  • January 17, 2017

Partnership returns (Form 1065)

  • First deadline is April 18, 2016
  • or April 19, 2016, for partnerships in Maine and Massachusetts
  • Extended deadline is September 15, 2016

Trust and Estate income tax returns (Form 1041)

  • First deadline is April 18, 2016
  • or April 19, 2016, for trusts and estates in Maine and Massachusetts
  • Extended deadline is September 15, 2016

Corporation income tax returns (Forms 1120 and 1120-S)

  • First deadline is March 15, 2016 (for corporations on a calendar year)
  • Extended deadline is September 15, 2016

    Foreign Bank Account Reports (FinCen Form 114)

    • Deadline is June 30, 2016. No extensions are available.

    Deadlines organized by date:

    January 15, 2016

    • Deadline to pay the fourth quarter estimated tax payment for the year 2015.
    • However, you can skip this fourth estimated payment without penalty if you file the return and pay the balance in full by February 1, 2016.

    January 19, 2016

    February 1, 2016

      February 15, 2016

      • Deadline for employees who claim exemption from withholding to file a new Form W-4 with their employers.
      • Deadline for financial institutions to mail out Form 1099-B, relating to sales of stock, bonds or mutual funds through a brokerage account; Form 1099-S, relating to real estate transactions; and Form 1099-MISC (only if reporting payments in boxes 8 or 14). See the table at the end of the General Instructions for Certain Information Returns.

      February 29, 2016

      March 1, 2016

      • Deadline for farmers and fishermen who have a balance due on their taxes to file their individual tax return and pay the balance due without incurring any late payment penalties. For more details, see Publication 225, Farmer's Tax Guide, especially chapter 15).

      March 15, 2016

      • Deadline for corporate tax returns (Forms 1120, 1120A, and 1120S) for the year 2015, or to request automatic 6-month extension of time to file (Form 7004) for corporations who use the calendar year as their tax year.
      • Final deadline to file an amended corporate tax return (Form 1120X) for tax year 2012 and still claim a tax refund. (Refunds expire three years from the original due date of the return.)

      April 18, 2016

      • Deadline to file individual tax returns (Form 1040, 1040A, or 1040EZ) for the year 2015 or to request an Automatic Extension (Form 4868). An extension provides an extra six months to file your return. Payment of the tax is still due by April 18th. You can submit payment for tax along with the extension form.
      • Last day to make a contribution to traditional IRA, Roth IRA, Health Savings Account, SEP-IRA or solo 401(k) for the 2015 tax year. (If you get an extension, you will have until October 15th to fund a SEP-IRA or solo 401(k).)
      • 1st quarter estimated tax payments due for the 2016 tax year.
      • Final deadline to file an original tax return (Form 1040) for tax year 2012 and still claim a tax refund, as refunds expire three years from the original due date of the tax return.
      • Final deadline to file amended tax return (Form 1040X) for tax year 2012 and still claim a tax refund. (Be sure to mail the amended return well before April 15th to make sure your tax refund will be processed in a timely manner. And be sure to obtain proof of mailing, such as a certified mail with return receipt.)
      • Deadline to file estate income tax or trust income tax returns (Form 1041) or to request an automatic 5-month extension of time to file (Form 7004).
      • Deadline to file partnership tax returns (Form 1065) or to request an automatic 5-month extension of time to file (Form 7004).
      • Final deadline for estates, trusts, or partnerships to file an amended tax return and still claim a tax refund for the year 2012, as refunds expire three years from the original due date of the tax return.

      April 19, 2016

      • Residents of Maine and Massachusetts have until April 19th (instead of April 18th) to file and pay their 2015 income tax returns. This is due to the observance of Patriots' Day in these two states. (Revenue Ruling 2015-13, IRS.gov, pdf)

      May 16, 2016

      • Deadline for tax-exempt organizations to file information returns (Form 990) for the year 2015, or request an extension (Form 8868).

      May 31, 2016

      June 15, 2016

      • 2nd quarter estimated tax payments due for the 2016 tax year.
      • Deadline for US citizens living abroad to file individual tax returns and to pay any tax due. You can request an additional 4-month extension (Form 4868).

      June 30, 2016

      • Deadline to file Foreign Bank Account Report for the year 2015. This report is required if you have over $10,000 (in aggregate) held in foreign bank accounts. Foreign Bank Account Reports (FinCEN Form 114) must be filed electronically. Extensions of time to file are not available this year (but they will be available starting in 2017).

      September 15, 2016

      • 3rd quarter estimated tax payments due for the 2016 tax year.
      • Final deadline to file corporate tax returns for the year 2015 if an extension was requested. (Forms 1120, 1120A, 1120S).
      • Final deadline to file trust income tax returns (Form 1041) for the year 2015 if an extension was requested.
      • Final deadline to file partnership tax returns (Form 1065) for the year 2015 if an extension was requested.

      October 1, 2016

      • Deadline for self-employed persons or small employers to establish a SIMPLE-IRA for the year 2016.

      October 17, 2016

      • Final deadline to file individual tax returns for the year 2015. (Forms 1040, 1040A, 1040EZ.)
      • Last day the IRS will accept an electronically filed tax return for the year 2015. If filing after October 15th, you'll need to mail in your tax return for processing.
      • Final deadline to fund a SEP-IRA or solo 401(k) for tax year 2015 if you requested an automatic extension of time to file.

      November 2016

      December 1, 2016

      • If you are covered by an HSA-compatible health insurance policy as of December 1st, you'll be eligible to contribute to a Health Savings Account for the year.

      December 31, 2016

      • Last day to make any tax moves for the year 2016. Last day to set up a solo 401(k) for self-employed persons.
      • Marital status on this date determines your marital status for the whole year.

      On the IRS Web site: Tax Calendars for 2016 (IRS Publication 509)

      Tax Deadlines Occurring in Calendar Year 2017 (for Tax Year 2016 Returns)

      Individual tax returns (Forms 1040, 1040NR, 1040A, and 1040EZ)

      • First deadline is April 17, 2017.
      • Extended deadline is October 16, 2017.

      Partnership returns (Form 1065)

      • First deadline is March 15, 2017 (note change of deadline).
      • Extended deadline is September 15, 2017.

      Trust and Estate income tax returns (Form 1041)

      • First deadline is April 17, 2017.
      • Extended deadline is October 2, 2017
      • Note change: extensions for fiduciary returns are now five and a half months instead of five months.

      C-Corporation returns (Form 1120)

      • First deadline is April 17, 2017 for corporations on a calendar year (note change of deadline).
      • Extended deadline is October 16, 2017 (note change of deadline, corporations are now permitted a six-month automatic extension).
      • For corporations on a fiscal year other than a calendar year, the first deadline is the 15th day of the fourth month following the end of the corporation's fiscal year.
      • EXCEPTION: for corporations with a fiscal year from July 1 to June 30, the first deadline will remain September 15th (which is the 15th day of the third month following the end of the fiscal year) and the extended deadline will remain February 15 (five months after the first deadline) through fiscal year ending June 30, 2026.
      • Starting with the fiscal year ending June 30, 2027, the deadline moves to October 15th (the 15th day of the fourth month following the end of the tax year) and the extended deadline moves to March 15th (six months after the first deadline).

      S-Corporation returns (Form 1120S)

      • First deadline is March 15, 2015 for corporations on a calendar year (note there is no change of deadline).
      • Extended deadline is September 15, 2017.

      Foreign Bank Account Reports (FinCen Form 114)

      • Deadline is April 15, 2017 (note change of deadline).
      • Extended deadline is October 15, 2017 (note: this is the first time ever that extensions are available for FBARs).
      • Note that unlike tax returns, FBARs do not have a next-business-day rule if the deadline falls on a Saturday, Sunday, or legal holiday.

      Changes in the Tax Year 2016 due dates (which are filed during calendar year 2017) were enacted as part of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R.3236).

      See also,

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