Corporate Due Dates

On this page find information on corporate due dates. Note, if the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

Corporate Income Tax 

Corporate income tax returns are due on or before the 15th day of the third month following the close of the taxable year with the exception of an extension.

C Corporation and S Corporation income tax returns are due on or before the 15th day of the fourth month following the close of the taxable year. If the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

Both the income tax and net worth tax are reported on Forms 600 or 600S. 

If you need to file a consolidate return you must complete form IT-CONSOL to be approved.

Corporate Estimated Payments

Estimated payments are filed quarterly and the due dates may vary according to your tax year end.

For example:  If you are an annual filer, your payments are due on April 15, June 15, September 15 and December 15 of the year in question.

Extension

If you have a filed a Federal extension (Form 7004) by the original due date of your return, you will be granted an additional 6 months to file your return.