Now that tax season is here, it is time to discuss some new regulations put in place this year pertaining to due dates of tax returns and driver’s license numbers required for some income tax returns.

Driver’s License Numbers

I am only going to concentrate on New Jersey, New York and Pennsylvania for purposes of this article.  While New Jersey and Pennsylvania both allow taxpayers to enter their driver’s license numbers on their 2016 income tax returns, it is not a requirement.  New York, however, requires driver’s license numbers to be provided for 2016 individual income tax returns.

Tax Return Due Dates for 2016 Tax Returns

On July 31, 2015 President Obama signed into law the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.  This legislation contained a provision that changed the due dates of certain types of income tax returns.

Below I use the term original due date as the date that a calendar yearend entity would have to file a tax return by without an extension.  The extended due date is the date that a calendar year entity would be required to file a return that has a valid extension.

Partnership returns which previously had a due date of April 15^th and an extended due date of September 15^th have been changed to an original due date of March 15^th while keeping the extended due date at September 15^th.

S Corporation returns will remain the same as in prior years, an original due date of March 15^th and an extended due date of September 15h.

C corporations which previously had an original due date of March 15^th now have an original due date of April 15^th.  The extended due date has been moved to October 15^th from September 15^th.

Calendar yearend Trust and Estate returns will still have an original due date of April 15^th, however, the extended due date is now September 30^th instead of September 15^th.

Individual returns due dates remain the same as in prior years with an original due date of April 15^th and an extended due date of October 15^th.

Please note that for this coming tax season any return with an April 15^th due date will actually be due on April 18^th. The reason for this is that April 15^th falls on a Saturday and the Washington D.C. Emancipation Day holiday is being observed on April 17^th. Any returns that are due on October 15^th will actually be due on October 16^th since the 15^th falls on a Sunday.

Conclusion

If you are an individual filing only an individual income tax return then the new due date rules will not affect you.  If you are a taxpayer that is required to file returns for one of the other entities listed above please make sure you do not get taken by surprise.  Lastly, to reiterate no driver’s license numbers are required for either New Jersey or Pennsylvania in 2016, however, New York filers will be required to provide this information.