12 September 2017 Law firm clients: Filing deadline for partnerships remains September 15, but those affected by Hurricane Harvey have until January 31, 2018, IRS provides instructions for practitioners in disaster area The IRS has reminded (IR-2017-148) calendar-year partnerships that the due date for filing returns for which they received a filing extension remains September 15. Although a recent change in the tax law modified the original filing date for calendar-year partnerships from April 15 to March 15, the due date for filing after receiving an extension was not changed and remains September 15. The IRS also notes that, under tax relief provided to taxpayers affected by Hurricane Harvey, certain partnerships will have until January 31, 2018 to file their returns. In "Bulk Requests from Practitioners for Disaster Relief," posted on the IRS website, the Service explains that, if the agency has given taxpayers in a federally declared disaster area more time to file their returns and pay their taxes, practitioners located in the disaster area who maintain tax records needed to meet the tax obligations of clients located outside of the disaster area may identify those clients to the IRS. Affected law firms should refer to the IRS webpage for details.
Document ID: 2017-1473 | |||||
