IRS Due Date Changes for 2016 Tax Returns and FBAR

지난 2015년 7월 31일에 오바마 대통령의  H.R. 3236, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 서명으로, 여러 세무 보고 due date 이 바꼈으며 그중에 아래와 같이 주요한 세무 보고서를 알려 드립니다.  Public Law 114-41 (H.R.3236) 원본은 아래에서 다운로드하실 수 있습니다.

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(1) Form 1065: Due on March 15th, not April 15th (for calendar year partnerships). An extension for six months will be available (until September 15).

(2) Form 1120 (for calendar year C Corporations): : Due on April 15th, not March 15th .

(3) Form 1120S: Due on March 15th (unchanged)

(4) FBARs (FINCEN Form 114): Due on April 15th, not June 30th.  An extension for six months will be available (until October 15th)

(5) Form 1041: will have a maximum extension of five (5) and a half months.

(6) Form 5500 series: will have a maximum automatic extension of three (3) and a half months.