---
title: "2017 Tax Return Filing Deadline Changes: Partnerships, Corporations, and Foreign Information Reports"
description: Learn about the top 2017 tax return filing deadlines for individuals, partnerships and corporations - Sweeney Conrad - Bellevue CPA Firm.
---

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# 2017 Tax Return Filing Deadline Changes: Partnerships, Corporations, and Foreign Information Reports

By Emily Taibl | Dec 13, 2016

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[![Tax Reporting Deadline - Seattle cpa firm](https://blog.sweeneyconrad.com/hs-fs/hubfs/Imported_Blog_Media/Deadlines-300x197.jpeg?width=300&name=Deadlines-300x197.jpeg)](https://blog.sweeneyconrad.com/hubfs/Imported_Blog_Media/Deadlines.jpeg)by Tenly Krakoff

If you are required to file partnership tax returns, C corporation tax returns, or foreign bank account information reporting (FBAR), the recently enacted Surface Transportation Act of 2015 ("the Highway Bill") brings some changes regarding filing deadlines effective for 2016 tax returns.

**Partnerships**

Under the current filing rules, most calendar year partnership tax returns are due on the same days as individual tax returns: April. 15.   Generally for 2016 tax year returns, the Highway Bill accelerates the due date to March 15 (2 1/2 months after the close of its tax year) for filing partnership tax returns and issuing Schedules K-1 to partners.  This change aligns the due date with S corporation tax returns.

**C Corporations**

Calendar year C corporations will get a little break with a change in filing date from March 15 to April 15 (3 1/2 months after the close of its tax year).  With the extra 30 days, C corporations have additional time for final information gathering and reporting.  This change may allow more companies to timely file their tax returns.

This new filing date will coincide with the first quarter estimated tax payment due date for the next tax year.  C corporations that currently make tax return or extension payments on March  15 and 1st quarter estimated tax payments on April 15 will need to plan their cash flow needs to make both payments in April.

One exception in the new law: the filing for a C corporation with a June 30 year end does not change until after December 31, 2025.

**Foreign Information Reporting**

Until the Highway bill was passed, the annual foreign bank account reporting (FBAR) on From FinCEN 114 was required to be completed on June 30 with no extensions.  Now, the due date for your Form FinCEN 114 will be synchronized with the due date for filing individual income tax returns.  Both will be due April 15.  In addition, taxpayers will be able to request an extension of time to file their Form FinCen 114 and file by as late as October 15.

Click [here](http://www.sweeneyconrad.com/wp-content/uploads/2017/01/Due-dates.docx)to view a table showing changes for all of the filing dates and extension dates made by the Highway Bill.

 

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