Dates for the Diary

16 March 2018

Due date for 2017 calendar year Corporate Income tax returns.

Form 7004 may be submitted to the IRS to request six-month extension to file Corporate Income Tax Returns.

Due date for 2017 Foreign Trust Tax Returns. These can be extended to 17 September 2018, or 16 November 2018 if the taxpayer is abroad.

17 April 2018

Initial due date of 2017 US Individual Income Tax Returns for taxpayers residing in the US.

ALL OUTSTANDING TAX DUE FOR THE 2017 CALENDER YEAR SHOULD BE PAID BY THIS DATE (REGARDLESS OF WHERE YOU RESIDE). THERE ARE NO EXTENSIONS TO PAY TAX. INTEREST WILL BEGIN TO ACCURE ON ANY UNPAID TAX AS AT THIS DATE.

Form 4868 may be submitted to the IRS to pay outstanding 2017 tax liability and to request a six-month extension of time to file.

Initial due date for 2017 Estate, Domestic Trust and Partnership Tax Returns.

First estimated tax payment due for 2018 (Individual, Trust, Estate and Corporate).

Effective from 2017, the due date for filing of FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” (FBAR) is now in line with your tax return..

This form is completely separate from your tax return and can now be extended (usually automatically) until October 15.

15 June 2018

Initial due date for 2017 Federal tax return for US taxpayers residing outside the US.

Form 4868 may be submitted to the IRS to request a four-month extension of time to file.

Second estimated tax payment due for 2018 (Individual, Trust, Estate and Corporate).

2 July 2018

Due date for filing of FinCEN Form 114, “Report of Foreign Bank and Financial Accounts”.

This form is completely separate from your tax return. No extensions of time to file are possible. There are serious civil and criminal penalties for late or non-filing of this form.

You will receive a separate letter from us on this matter.

16 July 2018

Due date for extended 2017 Estate, Domestic Trust and Partnership Tax Returns.

17 September 2018

Final extended due date for 2017 calendar year Corporate Income tax returns.

Final due date for extended 2017 Foreign Trust Tax Returns when the taxpayer resides in the US.

Third estimated tax payment due for 2018 (Individual, Trust, Estate and Corporate).

15 October 2018

Final due date for extended 2017 Estate, Domestic Trust and Partnership Tax Returns and for Individual Income Tax Returns for taxpayers residing in the US.

Due date for individual extension applications requesting further extension to 17 December 2018 for taxpayers residing outside the US.

Final date for submission of your FBAR.

16 November 2018

Final due date for extended 2017 Foreign Trust Tax Returns where the taxpayer resides outside the US.

17 December 2018

Final due date for extended 2017 Individual Income Tax returns for those living outside the US.

Fourth and final estimated tax payment due for 2018 (Corporations).

15 January 2019

Fourth and final estimated tax payment due for 2018 (Individuals, Trusts and Estates).