Comprehensive List of Due Dates for 2016 Returns

January 20, 2017

Below is a comprehensive list of 2017 due dates for 2016 returns, including 1020, 1020S, W-2, 1099-MISC, 1040, 1041, FBAR, and 1065.

Information Returns

Forms W-2 and W-3 with SSA

January 31, 2017 (paper or electronic)

Form 1099-MISC to IRS

(non-employee compensation in box 7)

January 31, 2017

Form 1099-MISC to IRS

(no box 7 non-employee compensation)                  

 

February 28 if filing by paper, March 31 if filing electronically.

Copy B

To employees

January 31, 2017

ACA Information Returns to Employees (1095-B, 1095-C)

 

March 2, 2017 (no extension)

ACA Information Returns to IRS

February 28, 2017, if not filing electronically, or March 31, 2017, if filing electronically.

See penalty information here.

Remember, IRS cannot issue refunds for returns claiming EITC or ACTC before February 15, 2017. It will likely be much later. More information here.

Entity Returns

(K-1s are due to the owners at the time the return is due)

Form 1065 (calendar year)                                         

 

March 15, 2017 (Extension through September 15, 2017)

Form 1065 (fiscal year)      

15th day of third month

Form 1120 (calendar year)                                         

April 18, 2017 (Extension through October 16, 2017)*

Form 1120 (fiscal year, except June 30 year end)                                              

15th day of fourth month (with six-month extension)**

Form 1120S (calendar year)                                       

March 15, 2017 (Extension through September 15, 2017)

*Although IRC 6080(b) provides for a five-month extension for calendar year 1120 filers until 2026, IRS has stated that it will provide calendar year 1120 filers with an automatic six-month extension under section 6081(a) instead. See this notice.

https://www.irs.gov/uac/rda-2017-02-08-2016-form-7004**But, if June 30 year end, return is due September 15, 2017, with a seven-month extension through April 16, 2018.

Individual Returns

Form 1040, etc.                                                          

April 18, 2017 (extension through October 16, 2017)

Other

FBAR                                                                                                        

April 18, 2017 (extension through October 16, 2017)

Form 990 (Exempt Organizations)

May 15, 2017 (extension through November 15, 2017)

 

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