On March 17, 2021, 美国财政部和国税局宣布，2020年纳税年度的个人联邦所得税申报日期将从4月15日自动延长, 2021 to May 17, 2021. 该延期不适用于2021年4月15日到期的预估纳税. As of today, tax returns for corporations, trusts, and Arizona state returns are due on April 15, 2021.
The Tax Cuts and Jobs Act (TCJA), passed in late 2017, changed many facets of tax planning, including mergers and acquisitions (M&A). TCJA为并购和任何考虑未来并购的企业创造了各种机会&A should be aware of the changes.