Some Tax Return Due Dates Are Different This Time

• Partnership and S corporation tax returns, the new due date is March 15 for calendar year partnerships and the 15th day of the third month after the close of the fiscal year for fiscal year partnerships.

• The due date for foreign trust reporting: The due date of Form 3520–A, Annual Information Return of a Foreign Trust with a United States Owner, has been changed to the 15th day of the third month after the close of the trust's tax year (remember that trusts can have flexible tax years). The due date of Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers has been changed to April 15.

• The due date for the FinCEN Report 114 relating to Report of Foreign Bank and Financial Accounts (replacing the old "FBAR return") is April 15 (April 18 for 2017).

• The new law modifies the time allowable for extension of time to file for several returns. For form 1065: 6-month period ending on September 15 for calendar year taxpayers.

• For form 1041: 5½-month period ending on September 30 for calendar year taxpayers.

• For form 5500: automatic 3½-month period ending on November 15 for calendar year plans.

• For form 990 (series): automatic 6-month period ending on November 15 for calendar year filers.

• For forms 4720, 5227, 6069, 8870: automatic 6-month period beginning on the due date for filing the return.

• For forms 3520–A and 3520: 6-month period. And for the first time ever, the FinCEN Report 114 has a 6-month period ending on October 15 (with extension rules similar to those at Treas. Reg. section 1.6081–5).