Tax/Estimated Tax Due Dates 2017
Tax/Estimated Tax Due Dates for Tax Year 2017
| Entity Type | Form # | Calendar Year End Due Date | Fiscal Year Due Date | Link to IRS Website
*note: as of this date the IRS has not updated their website |
| LLC – Single | 1040 | 4/15/2018 | 15th day of the 4th month after the close of fiscal year | https://www.irs.gov/taxtopics/tc301.html |
| LLC – Multi member | 1065 | 4/15/2018 | 15th day of the 4th month after the end of its tax year | https://www.irs.gov/pub/irs-pdf/i1065.pdf |
| Partnership | 1065 | 4/15/2018 | 15th day of the 4th month after the end of its tax year | https://www.irs.gov/pub/irs-pdf/i1065.pdf |
| S Corp | 1120S | 3/15/2018 | 15th day of the 3rd month after the end of its tax year | https://www.irs.gov/pub/irs-pdf/i1120s.pdf |
| C Corp | 1120 | 3/15/2018 | 15th day of the 3rd month after the end of its tax year | https://www.irs.gov/instructions/i1120c/ch01.html |
| Estimated Taxes for Individuals | 1040 | 4/18/18 6/15/18 9/15/18 01/17/19 | You can pay all of your estimated tax by April 18, 2018, or in four equal amounts by the dates shown below. 1st payment: April 18, 2018, 2nd payment: June 15, 2018, 3rd payment: Sept. 15, 2018, 4th payment: Jan. 17, 2019* * You do not have to make the payment due January 17, 2019, if you file your 2017 tax return by January 31, 2019, and pay the entire balance due with your return. | https://www.irs.gov/pub/irs-pdf/f1040es.pdf |
LLC
A Limited Liability Company (LLC) will file one of the following depending on its situation.
- Form 1040 (Schedule C, E, or F) (appropriate for single member LLCs)
- Form 1065 (Partnership) (appropriate for multiple member LLCs)
- Form 1120S (S Corporation)
- Form 1120 (Corporation)
S Corp
Generally, an S corporation must file Form 1120S by the 15th day of the 3rd month after the end of its tax year. For calendar year corporations, the due date is March 15, 2018. A corporation that has dissolved must generally file by the 15th day of the 3rd month after the date it dissolved. If the due date falls on a Saturday, Sunday, or legal holiday, the corporation can file on the next day that is not a Saturday, Sunday, or legal holiday. If the S corporation election was terminated during the tax year and the corporation reverts to a C corporation, file Form 1120S for the S corporation’s short year by the due date (including extensions) of the C corporation’s short year return.
C Corp
Use Form 1120-C, U.S. Income Tax Return for Cooperative Associations, to report income, gains, losses, deductions, credits, and to figure the income tax liability of the cooperative. Any cooperative not described in section 6072(d) must generally file its tax return by the 15th day of the 4th month after the end of its tax year. However, a cooperative with a fiscal tax year ending June 30 must file by the 15th day of the 3rd month after the end of its tax year. A cooperative with a short tax year ending anytime in June will be treated as if the short year ended on June 30, and must file by the 15th day of the 3rd month after the end of its tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the cooperative can file on the next business day.
Form 1040
Generally, April 15 of each year is the due date for filing your federal individual income tax return if you are a calendar year filer whose tax year ends on December 31. If you use a fiscal year (which is a year ending on the last day of any month other than December), your return is due on or before the 15th day of the fourth month after the close of your fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day (for example, Monday, April 16th, is Emancipation Day, so tax year 2017 returns are due Tuesday, April 17, 2018. Taxpayers in Maine and Massachusetts observe Patriots’ Day on April 16, 2018, so they will have until Tuesday, April 17, 2018 to file). Your return is considered filed timely if the envelope is properly addressed and postmarked by the due date.
Form 1065
When to File – Generally, a domestic partnership must file Form 1065 by the 15th day of the 4th month following the date its tax year ended as shown at the top of Form 1065.
If the due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday.
Fiscal-Year Taxpayers
If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Use the following general guidelines to make these changes.
The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Also see Saturday, Sunday, or legal holiday, earlier.
Individuals
Form 1040. This form is due on the 15th day of the 4th month after the end of your tax year. Form 4868 is used to request an extension of time to file Form 1040.
Estimated tax payments (Form 1040-ES). Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends.
Partnerships
Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) by the 15th day of the 4th month after the end of the partnership’s tax year. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065.
Form 1065-B (electing large partnerships). This form is due on the 15th day of the 4th month after the end of the partnership’s tax year. Provide each partner with a copy of their Schedule K-1 (Form 1065-B) or substitute Schedule K-1 (Form 1065-B) by the first March 15 following the close of the partnership’s tax year. This due date for filing Schedule K-1 (Form 1065-B) applies even if the partnership requests an extension of time to file Form 1065-B. Form 7004 is used to request an automatic 6-month extension of time to file Form 1065-B.