NEW DUE DATES FOR INFORMATION RETURNS AND BUSINESS TAX RETURNS

January 31 is the due date for Forms W-2, W-3 and certain Forms 1099-Misc. Penalties for failure to file correct information returns and/or to furnish correct payee statements have increased. Information returns and payee statements include, for example, Forms 1098, 1099, and W-2. These forms must be provided to payees and to the IRS by January 31.

Normally, the deadline for filing personal tax returns with the IRS is April 15. In 2017, April 15 is a Saturday and April 17, is Emancipation Day so the 2017 filing deadline will be April 18.

The due date for partnership returns (Form 1065) will move from April 15 to March 15 (or the 15th day of the 3rd month after the end of its tax year).

The due date for C corporation returns (Form 1120) will move from March 15 to April 15 (or the 15th day of the 4th month after the end of its tax year). The due date for S corporation returns (Form 1120S) will remain unchanged.