NEWS.DELAWARE.GOV


  Article

New Business Tax Return Due Dates for Partnerships and Corporations

Date Posted: Tuesday, February 14th, 2017
Categories:  Department of Finance

The Delaware Division of Revenue would like to inform local business regarding the following changes to due dates for business partnerships and corporations.

Internal Revenue Code now requires that:

  • Partnership returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers).
  • S corporation returns are due on or before the 15th day of the third month following the expiration of the taxable period (March 15 for calendar year taxpayers). This has not changed from prior years.
  • Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period (April 15 for calendar year taxpayers).

Delaware has issued TIM 2017-1 (http://revenue.delaware.gov/information/tims/tim_2017-01.pdf) granting an automatic extension of time to all C corporations to the due date of the corporation’s federal income tax return, without regard to extensions. The Delaware due dates for partnership and S corporation returns have not changed. As a result, the due dates for Delaware business returns for the 2016 tax year are as follows:

  • Partnership returns are due on or before the 30th day of the fourth month following the expiration of the taxable period (April 30 for calendar year taxpayers).
  • S corporation returns are due on or before the 30th day of the third month following expiration of the taxable period (March 30 for calendar year taxpayers).
  • Returns for C corporations are now due on or before the 15th day of the fourth month following the expiration of the taxable period. Because of federal holidays, this will be April 18, 2017 for calendar year taxpayers.

Delaware will be enacting legislation in 2017 to adopt the same due dates for Delaware’s business tax returns, effective for tax years beginning after December 31, 2016.

If you have questions about the due date of your business return, you can find specific information on our website (http://www.revenue.delaware.gov/services/BusServices.shtml) or by contacting us at (302) 577-8205.

Related Topics:

Categories

Archives

State Agency Newsrooms
External Links

Flag Status


Navigation



Adjust Your Font Size


Make Text Size Smaler Reset Text Size Make Text Size Bigger





State of Delaware Facebook Page State of Delaware Facebook Page
State of Delaware Twitter Page State of Delaware Twitter Page
State of Delaware Flickr Photos State of Delaware Flickr Photos
State of Delaware Youtube Page State of Delaware Youtube Page
State of Delaware RSS Feed State of Delaware RSS Feed