PHOENIX — The Internal Revenue Service is ecology Hurricane Irma, but reminds agenda year partnerships that the due date for filing a acknowledgment afterwards accepting an addendum charcoal Sept. 15, afterward a contempo change in the tax law.
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 afflicted the date by which a affiliation charge book its anniversary return, Form 1065 or Form 1065-B.
For agenda year partnerships, the due date for filing the anniversary acknowledgment or appeal for an addendum afflicted from April 15 (April 18 in 2017) to March 15. The due date for filing the acknowledgment afterwards accepting an addendum of time to book was Sept. 15 back the due date was April 15, because the continuance of the addendum was bristles months. Beneath the new law, the due date for filing the acknowledgment afterwards accepting an addendum of time to book is still Sept. 15, because the continuance of the addendum of time to book is now six months.
The IRS issued guidance, Notice 2017-47, accouterment amends abatement for assertive partnerships that did not book the appropriate allotment by the new due date for their tax year that began in 2016, but filed their allotment or their addendum requests for that year by the 15th day of the fourth ages afterwards the end of their taxable year (April 18 for calendar-year filers). If not for the Surface Transportation Act, these allotment and requests for addendum of time to book would accept been on time.
The new deadlines are included in the instructions for Form 7004, instructions for Form 1065 and the instructions for Form 1065-B.
The IRS provided tax abatement to taxpayers afflicted by Hurricane Harvey, including partnerships; afflicted taxpayers (as authentic in the account absolution accouterment relief) accept until Jan. 31, 2018, to book their returns. Calendar-year partnerships that are afflicted taxpayers that additionally accept abatement from penalties beneath Notice 2017-47 if they book a acknowledgment on or afore Sept. 15, 2017, will accept abatement from the failure-to-file amends if they book the acknowledgment by Jan. 31, 2018.
As Hurricane Irma approaches, the IRS is carefully ecology the storm and will be assessing aing accomplish that will be bare for areas declared a federal adversity area.
The IRS projected that corporations and partnerships would book about 6.9 actor addendum requests during 2017. The IRS expects to accept added than 4 actor affiliation allotment during 2017.
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