They say lighting doesn't strike twice, however, this year's 1040 tax deadline is once again extended to April 18. Furthermore, it just so happens that April 15 falls on a Sunday in 2018, so there is yet another extension. Now, to address the 2017 filing season deadlines; recently enacted legislation had introduced new due dates across the board for the 2016 tax year. Although some had no change (1040, 1120S), it is important to note that many others have. The below list highlights calendar year taxpayers as well as other miscellaneous filings.

March 15 (Extension September 15):

- Form 1065, Return of Partnership Income (Previous Due Date April 15)

- Form 1120S, Return for an S Corporation (No Change)

April 15 (Extension October 15):

- Form 1040, Individual Income Tax Return (No change)

- FinCEN Form 114, Foreign Bank and Financial Accountants Report (Previous Due Date June 30)

- Form 1120, Corporation Income Tax Return (Previous Due Date March 15)

- Form 1041, Return for Estates and Trusts (No Change)

Information Returns: W-2's and 1099-MISC forms were always required to be provided to recipients by January 31st but filing deadlines were set to February 28th and March 31st, if paper filed and e-filed, respectively. Now the due date for filing has been pushed up to January 31st.

With all the changes, it may be easy to overlook a deadline, be sure to mark your calendars to avoid any late filing penalties! Happy Filing!