Bulletin No. 2017–32 August 7, 2017

REG–128483–15, page 191. These proposed regulations, which cross-reference related temporary regulations, update the due dates and extensions of time to file available for the tax returns and information returns of various entities, including corporations and partnerships. Most significantly, the regulations reflect changes already made by law to the due dates of the income tax return of a partnership, the income tax return of a C corporation, and the returns of an employer reporting compensation paid to employees and contractors. The regulations also increase the available extensions of time to file some of the returns of exempt organizations, corporations, partnerships, trusts, and estates. REG–128483–15 was published in the Federal Register on July 20, 2017.