For tax years beginning on or after January 1, 2016, the IRS has implemented several changes to tax return due dates. However, the Massachusetts legislature has not yet passed legislation to conform to the new IRS tax return filing dates. As a result, Massachusetts will have a due date for C Corporation tax returns of March 15, one month earlier than the corresponding federal due date. The due date for Massachusetts Partnership tax returns remains April 15, one month later than the new federal due date. Also, note that the due dates for S Corporation tax returns have not changed and remain March 15.
|Partnerships||April 15||March 15||April 15|
|C Corporations||March 15||April 15||March 15|
|S Corporations||March 15||March 15||March 15|
The laws of many states contain language to automatically comply with a federal change such as this, and most other states have adopted legislation that allow them to follow these federal due date changes. While there are efforts in Massachusetts to get this legislation passed, at this time it does not appear that it will be enacted in time to affect the current filing season. Several industry groups, as well as the Massachusetts Department of Revenue have been working with the legislature, and efforts continue.
In addition to the above due dates:
Delaware C Corporation tax returns are currently due April 1. However, Delaware has announced that they intend to pass legislation to change their due date to May 1.
Wisconsin C Corporation tax returns are currently due March 15. It appears that Wisconsin may follow Massachusetts and will not change due dates, although nothing is definite at this time.
If you are uncertain about how these deadlines apply to you or want to further discuss this, please contact a member of your engagement team or