Filing Season Reminder: Department Guidance Regarding Massachusetts Partnership And C Corporation Tax Return Filing Due Dates

Effective for tax years beginning after December 31, 2015, the due date for filing federal tax returns for C corporations and partnerships were revised. See Public Law 114-41, the "Surface Transportation and Veterans Healthcare Choice Improvement Act of 2015". As shown in the table below, C Corporations now have an additional month—until April 15—to file their federal returns, whereas partnerships now have one month less to file their federal returns, which are now due March 15.

Tax Return Filing Deadlines Prior Law New Law Effective Date Corporation 15th day of 3rd month* March 15** 15th day of 4th month April 15 Federal: tax years beginning after 12/31/15 Partnership 15th day of 4th month April 15 15th day of 3rd month March 15 Massachusetts: tax returns due on/after 1/1/18*** *Following the close of the taxpayer's tax year **Calendar-year taxpayers. *** Relief granted by TIR 17-3 and TIR 17-5.

Subsequently, the Massachusetts Legislature enacted conforming legislation to change the due dates of Massachusetts returns to match the new federal due dates. St. 2017, c. 5, §§ 11-14. However, the Massachusetts conformity legislation is only effective for tax returns due on or after January 1, 2018 (determined without regard to...