Income Tax Deadlines in 2017

Information on Critical Tax Deadlines for the 2016 Tax Year

Tax deadline
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At some point every spring, Americans remember that it's tax season and many begin scrambling a little, trying to figure out what forms they must file and when. The official deadline to file your federal income tax return each year can be shifty. Yes, it's supposed to be April 15—unless something interferes with that timing like April 15 falling on a weekend or holiday. Whenever a tax deadline falls on a Saturday, a Sunday or a legal holiday, it's typically moved to the next business day.

That's why the filing deadline was April 18 in 2017. April 15 was a Saturday, the 16th was a Sunday, and April 17 was Emancipation Day. That holiday may not have been highlighted on your personal calendar, but it was a legal holiday in the District of Columbia. 

You have until October 16, 2017 to file your return if you filed a request for an extension on or before April 18. That's a Monday. Here are some other important deadlines to keep in mind. 

Tax Deadlines in Calendar Year 2017 for 2016 Returns

Estimated tax payments (IRS Form 1040ES)

  • April 17, 2017
  • June 15, 2017
  • September 15, 2017
  • January 16, 2018

Partnership returns (IRS Form 1065)

  • March 15, 2017 
  • Extended deadline is September 15, 2017

Trust and estate income tax returns (IRS Form 1041)

  • April 17, 2017
  • Extended deadline is October 2, 2017. 

C-Corporation income tax returns (IRS Forms 1120) 

  • April 17, 2017 for C-corporations on a calendar year
  • Extended deadline is October 16, 2017 
  • The deadline for C-corp returns is the 15th day of the fourth month following the end of the corporation's fiscal year if the corporation is on a fiscal rather than a calendar year. The exception is corporations with a fiscal year from July 1 to June 30. In this case, the first deadline remains Sept. 15, the 15th day of the third month following the end of the fiscal year. The extended deadline remains Feb. 15, or five months after the first deadline, through fiscal years ending June 30, 2026.​

    S-Corporation returns (IRS Form 1120-S)

    • March 15, 2017 for corporations on a calendar year 
    • Extended deadline is September 15, 2017

    Foreign bank account reports (IRS FinCen Form 114)

    • April 18, 2017

    Deadlines Organized By Date 

    January 16, 2017

    • Deadline to pay the fourth quarter estimated tax payment for the year 2016

    January 23, 2017

    February 1, 2017

    • Deadline for employers to mail out Forms W-2 to their employees and for businesses to furnish Forms 1099 statements reporting, among other things, non-employee compensation, bank interest, dividends and distributions from a retirement plan. 

    February 15, 2017

    • Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC if the sender is reporting payments in boxes 8 or 14. 

    February 28, 2017

    • Deadline for businesses to mail Forms 1099 and 1096 to the IRS if filing on paper. If filing these forms electronically, the deadline is March 31. 

    March 15, 2017

    • Deadline for corporate tax returns (Forms 1120, 1120A, and 1120S) for the year 2016, or to request automatic 6-month extension of time to file (Form 7004) for corporations who use the calendar year as their tax year
    • Final deadline to file an amended corporate tax return (Form 1120X) for tax year 2013 and still claim a tax refund. Refunds expire three years from the original due date of the return
    • Deadline to file partnership tax returns (Form 1065) or to request an automatic 5-month extension of time to file (Form 7004)

    April 18, 2017

    • Deadline to file individual tax returns (Form 1040, 1040A, or 1040EZ) for the year 2016 or to request an automatic extension (Form 4868). An extension provides an extra six months to file your return. Payment of the tax is still due by April 18. You can submit payment for tax along with the extension form
    • Last day to make a contribution to traditional IRA, Roth IRA, Health Savings Account, SEP-IRA or solo 401(k) for the 2016 tax year. You have until Oct. 17 to fund a SEP-IRA or solo 401(k) if you get an extension
    • 1st quarter estimated tax payments due for the 2016 tax year
    • Final deadline to file an original tax return (Form 1040) for tax year 2013 and still claim a tax refund, as refunds expire three years from the original due date of the tax return
    • Final deadline to file amended tax return (Form 1040X) for tax year 2013 and still claim a tax refund. (Be sure to mail the amended return well before April 15th to make sure your tax refund will be processed in a timely manner. And be sure to obtain proof of mailing, such as a certified mail with return receipt).
    • Deadline to file estate income tax or trust income tax returns (Form 1041) or to request an automatic 5-month extension of time to file (Form 7004)
    • Final deadline for estates, trusts, or partnerships to file an amended tax return and still claim a tax refund for the year 2013. Refunds expire three years from the original due date of the tax return.

    May 31, 2017

    June 15, 2017

    June 30, 2017 

    • Deadline to file Foreign Bank Account Report for the year 2016. This report is required if you have over $10,000 (in aggregate) held in foreign bank accounts. Foreign Bank Account Reports must be filed electronically. Extensions of time are available starting in 2017.

    September 15, 2017

    October 1, 2017

    • Deadline for self-employed persons or small employers to establish a SIMPLE-IRA for the year 2016

    October 16, 2017

    • Final deadline to file individual tax returns for the year 2016. (Forms 1040, 1040A, 1040EZ)
    • Last day the IRS will accept an electronically filed tax return for the year 2016. If filing after October 15, you'll have to mail in your tax return for processing.
    • Final deadline to fund a SEP-IRA or solo 401(k) for tax year 2016 if you requested an automatic extension of time to file

    Have You Missed a Date?

    If you're reading this list and just now realizing that an important date has come and gone, don't panic. OK, panic a little, but the situation is most likely not going to land you in jail or result in an audit if you take action immediately. 

    The IRS says you should file your return as immediately as possible if you've missed the deadline. If you owe taxes, pay them as soon as possible as well. You'll probably be hit with moderate a financial penalty, if only an extra interest charge, but the IRS should accept your money and your return and that will be that unless there's another problem.

    If owe money and don't want to send a check to the IRS via snail mail and risk all the extra time that might entail, go to IRS DirectPay and have the payment debited directly from your bank account. You might also want to efile your late return. Most taxpayers can do that at IRS Free File. The IRS will accept efiled returns up until October 15. Yes, that's a Sunday, but in this case, the deadline stands—it's one day before the extension deadline. 

    And if you can't pay the tax you owe immediately? Don't delay. File your return anyway and immediately apply for an installment agreement. The IRS lets you pay over time as long as you make arrangements to do so.