2016 Tax Filings Deadline Changes

The Protecting Americans from Tax Hikes (PATH) Act of 2015 was passed by Congress and signed by President Obama in December. The act, designed to combat fraud, revises the filing deadlines of W-2 and certain types of Form 1099 beginning with 2016 filings in 2017.

The following forms have updated filing or extension dates:

• Information Returns including W-2 and 1099s
• C Corporations, Form 1120
• Partnerships, Form 1065
• Trusts and Estates, Form 1041
• FBAR, FinCEN Report 114
• Exempt Organizations, Forms 990

The following forms have no changes:

• S Corporations, Form 1120S
• Individual Form 1040
• Employee Benefit Plans, Form 5500
• Foreign Trusts with a U.S. Owner, Form 3250-A