2017 Tax Due Dates

Here are the principal 2017 tax due dates. The effect of Saturdays, Sundays, and federal (but not State) holidays has been taken into account.

January 31, 2017. All employers.

Give your employees their copies of Form W-2 for 2016.

File Form W-3 along with Copy A of all the Form W-2s you issued for 2016.

 January 31, 2017. All businesses.

Give an annual information statement to recipients of certain payments you made during 2016.

File Form 1099-MISC if reporting nonemployee compensation payments in box 7 (otherwise, by Feb. 28, 2017 if on paper, Mar. 31, 2017 if electronically).

 February 15, 2017. All businesses.

Give an annual information statement to recipients of certain payments (e.g., proceeds from broker and barter transactions) you made during 2016.

 February 28, 2017. All businesses.

File an information return (Form 1099) with IRS for certain payments you made during 2016. There are different versions of Form 1099 for different types of payments. Use a separate Form 1096 to summarize and transmit each separate version. For a 30-day extension of time to file, use Form 8809. The due date for electronic filers is Mar. 31, 2017.

Depending on the type of entity, the due dates for tax returns have changed. Please take note of the due dates listed below and their extended due dates.

Partnerships: March 15, 2017

This is the new date to file a 2016 calendar year tax return (Form 1065), and provide each partner with a copy of Schedule K-1. If you want an automatic 6-month extension to file the return and provide Schedule K-1s or a substitute Schedule K-1, file Form 7004 by March 15, 2017, then file Form 1065 by September 15, 2017.

 S Corporations: March 15, 2017

This date remains the same to file a 2016 calendar year income tax return (Form 1120S), pay any tax still due, and provide each shareholder with a copy of Schedule K-1. For entities on a fiscal year, the due date remains on the 15th day of the third month after the fiscal year end. If you want an automatic 6-month extension, file Form 7004 by March 15, 2017 and deposit what you estimate you owe, then file Form 1120S by September 15, 2017 for calendar year filers.

C Corporations: April 18, 2017

This is the new date to file a 2016 calendar year income tax return (Form 1120), and pay any tax still due. For entities on a fiscal year, the due date is now on the 15th day of the fourth month after the fiscal year end. If you want an automatic 6-month extension, file Form 7004 by April 18, 2017 and deposit what you estimate you owe, and then file Form 1120 by October 16, 2017 for calendar year filers.