Due-date changes for partnership and C corporation returns

Description

Abstract: On July 31, 2015, the Highway Act was signed into law, providing a three-month extension of the general expenditure authority for the Highway Trust Fund. Part of this extension was paid for by changes to tax compliance provisions, the most significant of which is a change to the longstanding due date for C corporation [Form 1120 (“U.S. Corporation Income Tax Return”)] and partnership [Form 1065 (“U.S. Return of Partnership Income”)] returns. This article notes these forms’ due dates, beginning with 2016 returns.