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IRS Filing and Payment Due Dates 2017

2016 Tax Year – IRS federal and state personal tax filing and payment due dates

(State filing deadlines are similar to federal filing deadlines)

Due date Action required
15 April 2017 Due date for filing Fincen114 (FBAR).

Extended filing deadline. There is discussion around the availability of an FBAR filing extension to 15 October 2015. (as at 8 November 2016) The final rule is being drafted but unlikely to be issued before January 1 2017. In view of the timing BSA will be issuing another annual filing extension to October 15 2017 for those who fail to meet the April 15 2017 deadline.

15 April 2017 Due date for Payment of tax payable all filers.

Late payment penalties and interest take effect from this date unless you reside outside the USA and are entitled to an automatic two month extension, if so:

·         Late payment penalties will not take effect until June 15 2017.

·         Interest will be incurred from 15 April

Note the 15th date is conservative to ensure bank transactions can be effected.

17 April 2017 Due date for filing Personal Tax returns – Federal and most states.

Unless you reside outside the USA and are entitled to an automatic two month extension.

15 June 2017 Due date for payment of tax payable if you reside outside the USA and are entitled to an automatic two month extension.

·         Late payment penalties will take effect from June 15 2017.

·         Interest will be incurred from 15 April

Note the 15th date is conservative to ensure bank transactions can be effected.

15 June 2017 Due date for filing Personal Tax returns – Federal and most state returns. Filers who reside outside the USA and are entitled to an automatic two month extension are required to file their returns on this date unless they apply for a 6 month filing extension (from 17 April 2016)
15 June 2017 Final date to file for the six month extension to 16 October 2017
15 October 2017 Final date for filing FBARs (Fincen114)
16 October 2017 Final personal tax return filing date for the 2016 tax year, for those tax payers who have applied for a 6 month extension

Additional key points

It is critical that you endeavor to comply with all deadlines especially if you are likely to have tax payable as most IRS penalties are the smaller of a fixed amount or a percentage of tax payable. This does not apply with respect to FBARs where the penalties can be severe and based on value of financial assets.

It should also be noted that the IRS tax returns now require specific information with respect to your foreign financial assets (FATCA/FBARs) and this will be mapped through to the FBAR filing. They are starting to look at this closely and it may be considered fraudulent to NOT fully disclose this basic information in your tax return.