Final and temporary regulations that update the due dates and extensions of time to file certain tax returns and information returns have been published by the IRS. The dates are updated to reflect the new statutory requirements set by section 2006 of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 and section 201 of the Protecting Americans from Tax Hikes Act of 2015.
Significant changes include:
C corporation due date has been changed from the 15th day of the 3rd month following close of tax year to the 15th day of the 4th month following the close of the tax year.
Partnership income tax return due date has changed from the 15th day of the 4th month following close of tax year to the 15th day of the 3rd month following the close of the tax year.
Please note that these changes are included in Tax Preparer Learning Systems, LLC study material.