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Taxpayers will experience more changes this year due to the fact that adjustments to the Tax Code made by the PATH Act enacted at the end of 2015, and in particular changes to the expired tax breaks that were made permanent by the PATH Act, were generally not effective until 2016, said Mark Luscombe, JD, LLM, CPA and Principal Federal Tax Analyst for Wolters Kluwer Tax & Accounting. Below are some of the more significant changes that taxpayers and tax preparers should be aware of as they get ready to file their taxes this year: Tax Filing Deadlines. The individual tax filing deadline is Tuesday, April 18, 2017, due to April 15 falling on a weekend and Monday, April 17 being a holiday in the District of Columbia. Partnership returns are now due to be filed on March 15, 2017 rather than April 15. Many corporate tax returns are now to be filed on April 18, 2017 rather than March 15. Forms W-2 and 1099-Misc. now must generally be filed by January 31, 2017. FBAR reporting of foreign bank accounts is moved to April 18, 2017 from June 30.

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