Dear Clients and Friends:
This is a friendly reminder that the new entity US federal income tax filing deadlines for companies that filed a timely extension with respect to the 2016 tax filing year are, in general, as follows, as follows:
· Partnerships: 9/15
· Corporations: 10/15
Congress changed the law on partnership and corporation filings. Under the new law, before January 01, 2026, corporations would still have to file by 9/15; thereafter, the deadline would be 10/15. However, the IRS has provided for a six-month extension for corporations for the 2016 calendar year.
You should check, however, that, to the extent there is a state and local income tax filing obligation, such deadlines follow federal.
 See, instructions to Form 7004.
 In general, NYS and NYC follow federal.