Bob Richardson

C corporations will have one month longer than previously provided by the IRS to file corporate tax returns starting in 2017. The IRS has changed the filing due date from 15th day of the third month to the 15th day of the fourth month for 2016 year end tax returns. The new IRS filing deadline makes a special provision for C corporations with June 30 fiscal year ends that defers their new four and a half month filing timeframe until December 31, 2025. A table of the current and new filing deadlines of common C corporation fiscal year end reporting dates is shown below: