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2017 Tax Due Dates

While most of us can remember that income tax returns are due for corporations on March 15 and individuals on April 15, it’s easy to forget some of the others. To help you stay compliant, here’s a list of deadlines for filings familiar to many of our clients. Please note that this list is NOT comprehensive, and you should consult with your tax advisor to ensure that you make all the proper filings on time.

These changes are generally effective for taxable years starting after Dec. 31, 2015 (2016 tax returns prepared during the 2017 tax filing season)

Source: AICPA

Return Type Type Due Date Basic
Requirements
Link to help
Federal Requirements
Form 1099 FED Forms W-2 and certain 1099-MISC due to IRS/SSA 31-Jan All other Forms 1099 due 28-Feb; 31-Mar if filed electronically. Annual report and franchise tax due for all corporations incorporated in the State of Delaware Form 1099
S Corporation (calendar year) Form 1120S FED 15-Mar Extension: 15-Sept Any entity treated for tax as a S Corp, regardless if profitable. www.irs.gov
C Corporation (calendar year) Form 1120 FED 15-Apr Extension: 15-Oct Any entity treated for tax as a C Corp, regardless if profitable. www.irs.gov
C Corporation Fiscal Year End (other than Dec. 31 or June 30) FED 15th day of 4th month after year-end Extension: 15th day of 10th month after year-end Any entity treated for tax as a C Corp, regardless if profitable. www.irs.gov
C Corporation June 30 Fiscal Year Form 1120 FED 15-Sept Extension: 15-Apr Any entity treated for tax as a C Corp, regardless if profitable. www.irs.gov
Form 1042 and 1042S FED 15- Mar to recipient and IRS Withholding of US Source income to foreign persons Form 1042
Form 3921 and 3922 FED 31-Jan to recipient and 31-Mar IRS Required if an employee exercised an Incentive Stock Option in 2015 Form 3921
Partnership (calendar year) Form 1065 FED 15-Mar Extension: 15-Sept A partnership is the relationship existing between two or more persons who join to carry on a trade or business. Form 1065
Foreign Bank and Financial Accounts (FBAR) FinCEN Report 114 FED 15-Apr Extension: 15-Oct Required if you have a financial interest in or signature authority over a foreign financial account exceeding certain thresholds www.irs.gov
State Requirements
Business & Occupation Tax WA 31-Jan Excise tax based off gross receipts in WA State. Annual filing required for most. Washington B&O
San Francisco Gross Receipts CA 29-Feb Taxable payroll expense of $150,000 or more, or taxable gross receipts of $500,000 or more in a given year SF Gross Receipts
City of Los Angeles Business Tax CA 29-Feb Tax imposed on gross receipts for any person conducting any business within city limits LA Business Tax
Delaware Franchise Tax DE 1-Mar Annual report and franchise tax due for all corporations incorporated in the State of Delaware DAFT
State Income Tax (for 12/31 FYE) Aligns with Federal CA 15-Mar Tax on income earned California
GA 15-Mar Tax on income earned Georgia
NYS 15-Mar Tax on income earned New York State
NYC 15-Mar Tax on income earned New York City
NC 15-Mar Tax on income earned North Carolina
TN 15-Mar Tax on income earned Tennessee
VA 15-Mar Tax on income earned Virginia
TX 15-Mar Tax on income earned Texas
State Property Tax NC 31-Jan Based on existing and acquired assets. Rates vary by county Filed by County
TN 1-Mar Based on existing and acquired assets. Rates vary by county Filed by County
GA 1-Apr Based on existing and acquired assets. Rates vary by county Filed by County
SC 30-Apr Based on existing and acquired assets. Rates vary by county Filed by County
VA 1-May Based on existing and acquired assets. Rates vary by county Filed by County

Federal Requirements

Return Type Form 1099
Type FED
DUE DATE Forms W-2 and certain 1099-MISC due to IRS/SSA Jan. 31. All other Forms 1099 due Feb. 28; March 31 if filed electronically.
BASIC REQUIREMENTS Annual report and franchise tax due for all corporations incorporated in the State of Delaware
LINK TO HELP Form 1099
Return Type Federal Corporate and S Corp Income Tax Returns
Type FED
DUE DATE 15-Mar
BASIC REQUIREMENTS Any entity treated for tax as an S or C Corp, regardless if profitable.
LINK TO HELP www.irs.gov
Return Type Form 1042 and 1042S
Type FED
DUE DATE 15- Mar to recipient and IRS
BASIC REQUIREMENTS Withholding of US Source income to foreign persons
LINK TO HELP Form 1042
Return Type Form 3921 and 3922
Type FED
DUE DATE 31-Jan to recipient and 31-Mar IRS
BASIC REQUIREMENTS Required if an employee exercised an Incentive Stock Option in 2015
LINK TO HELP Form 3921
Return Type Individuals and Partnerships
Type FED
DUE DATE 18-Apr
BASIC REQUIREMENTS US Citizens or Residents and Partnerships
LINK TO HELP www.irs.gov
Return Type Foreign Bank and Financial Accounts (FBAR)
Type FED
DUE DATE 15-Apr
BASIC REQUIREMENTS Required if you have a financial interest in or signature authority over a foreign financial account exceeding certain thresholds
LINK TO HELP www.irs.gov

State Requirements

Return Type Business & Occupation Tax
Type WA
DUE DATE 31-Jan
BASIC REQUIREMENTS Excise tax based off gross receipts in WA State. Annual filing required for most.
LINK TO HELP Washington B&O
Return Type San Francisco Gross Receipts
Type CA
DUE DATE 29-Feb
BASIC REQUIREMENTS Taxable payroll expense of $150,000 or more, or taxable gross receipts of $500,000 or more in a given year
LINK TO HELP SF Gross Receipts
Return Type City of Los Angeles Business Tax
Type CA
DUE DATE 29-Feb
BASIC REQUIREMENTS Tax imposed on gross receipts for any person conducting any business within city limits
LINK TO HELP Read HPC's Guide
Return Type Delaware Franchise Tax
Type DE
DUE DATE 1-Mar
BASIC REQUIREMENTS Annual report and franchise tax due for all corporations incorporated in the State of Delaware
LINK TO HELP DAFT
Return Type State Income Tax (for 12/31 FYE)
Type CA
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP California
Return Type
Type GA
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP Georgia
Return Type
Type NYS
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP New York State
Return Type
Type NYC
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP New York City
Return Type
Type NC
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP North Carolina
Return Type
Type TN
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP Tennessee
Return Type
Type VA
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP Virginia
Return Type
Type TX
DUE DATE 15-Mar
BASIC REQUIREMENTS Tax on income earned
LINK TO HELP Texas
Return Type State Property Tax
Type NC
DUE DATE 31-Jan
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county
LINK TO HELP Filed by County
Return Type
Type TN
DUE DATE 1-Mar
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county
LINK TO HELP Filed by County
Return Type
Type GA
DUE DATE 1-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county
LINK TO HELP Filed by County
Return Type
Type SC
DUE DATE 30-Apr
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county
LINK TO HELP Filed by County
Return Type
Type VA
DUE DATE 1-May
BASIC REQUIREMENTS Based on existing and acquired assets. Rates vary by county
LINK TO HELP Filed by County

The information in this post is not intended to be, and should not be, construed as legal, accounting or tax advice to the reader. The reader is cautioned that this material may not be applicable to, or suitable for, the reader’s specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. Readers interested in the subject should contact their own tax advisor to discuss the potential application of the subject matter to their particular facts and circumstances.

To learn more about how HPC can help you manage and plan for your compliance needs and due dates click the link below to schedule a consultation.

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