New due dates for partnership returns and C corporation returns

For 2016, the due date for partnership returns, including entities treated as partnerships for tax purposes (most LLCs), is the 15th day of the third month following year-end.  So, for calendar year entities, the due date of the 2016 return is March 15, 2017.  The due date for C corporation returns has been pushed back by one month, to the 15th day of the 4th month following year-end.    The due date for FBAR returns (for those with foreign accounts) has been changed to be the individual’s income tax return due date.  Extensions remain possible.