And a Happy New Year to you all.

Well, now that January is here, just a reminder that the IRS has changed federal filing dates for various business entities (just to make life a little more interesting.)

1. YOU ARE A SOLE-PROPRIETOR OR A SINGLE PERSON LLC:   Your filing date is the same for 2016 returns – April 18, 2017 with an extension of six months to October 16, 2017.

2. YOUR ENTITY IS A PARTNERSHIP OR A REGULAR LLC:  Your filing date for 2016 returns is now March 15, 2017 with an extension of six months to September 15, 2017.

3.  YOUR ENTITY IS AN S-CORPORATION:  Your filing date for 2016 stays the same - March 15, 2017 with an extension of six months to September 15, 2017.

4.  YOUR ENTITY IS AN C-CORPORATION:  This is a little more complicated -

-  If you have a calendar year C – Corp your filing date is April 18, 2017 with a 5 month extension to September 15, 2017 until 2026, when it changes to 6 months. 

- If you have a fiscal year C – Corp with an year end of June 30, your filing date is September 15, 2017 with a 7 month extension to April 17, 2018 until 2026, when it changes to October 15 and the extension changes to 6 months. 

-  If you have a fiscal year C – Corp with an year end other than June 30, your filing date is 3 1/2 months after year end with a 6 month extension. 

5.  YOUR ENTITY IS A TRUST:  Your filing date for 2016 stays the same - April 18, 2017 but the extension date is now 5 1/2 months to September 30, 2017 (???????).

Of course some states may change their filing dates and some may not, making that another fun time for all.  So go ahead and pull your hair out (now or later!)

 For financial,  accounting and tax musings,