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30 Fiscal Year End other than Dec. 31 or June 30 15th day of 3rd month after year-end 15th day of 9th month Before Jan. 1 2026 After Dec. 31 2025 Oct. 28 and March 31 if filed electronically Revised Dec. 7 2015. aicpa.org These dates apply for taxable years beginning after Dec. 31 2015 2017 filing season for 2016 tax returns. Federal law enacted in December 2015 repealed a previously enacted extension in July to Nov. 15. Foreign Trusts with a U.S. Owner Form 3520-A FinCEN Report 114 June 30...
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