Beginning next year several tax filing due dates will be changing. The existing filing schedule has been in place since I manually prepared tax returns with pencil and paper before the computer age began so these changes are significant. The new filing dates were established under the Protecting Americans from Tax Hikes (PATH) Act of 2015 without much publicity outside of the tax practitioner community. The new filing dates are effective for tax years beginning January 1, 2016, so taxpayers unaware of the new dates may have an unexpected surprise next year.
Fortunately, the traditional April 15th due date for individual tax returns has not changed but the due dates of business returns have been modified. The changes were implemented to help smooth the tax filing process for taxpayers owning interests in pass-through entities such as partnerships and S-Corporations.
Most states have changed their due dates to conform to the new federal due dates. The American Institute of CPA’s has compiled a frequently updated chart that tracks each state’s compliance with the new federal due dates for corporations and partnerships.
The new filing dates for tax returns are summarized below.
The PATH Act also changed the filing dates for Forms W-2, W-3, and certain 1099-MISC filings. The new dates only apply to 1099-MISC forms reporting nonemployee compensation. The due dates for other 1099 forms remain unchanged. These forms are now due to both the recipients and the taxing authorities on or before January 31st. Previously these forms were due to the taxing authorizes the last day of February (if paper filed) or the last day of March (if e-filed). The accelerated due dates were adopted to help detect the filing of fraudulent tax returns. Filers can use Form 8809 to request an extension of time to file these forms with the taxing agencies.
- The new filing dates will be effective for C-Corporations with June 30th fiscal year ends in 2026
- After 2025 calendar year C-Corporations will have a six month extension period to Oct 15th
- California generally conformed to the new federal filing dates