For tax years beginning on or after January 1, 2016, Corporate Income Tax began following the federal due dates for corporate returns:
- For corporations on a calendar year and a fiscal year, other than June 30, the original due date is the 15th day of the 4th month after the end of the tax year.
- For corporations with a fiscal year ending on June 30, the original due date is the 15th day of the 3rd month following the end of its tax year.
For tax year beginning on or after January 1, 2022:
Corporations are required to file their income tax return one month following the corresponding federal income tax returns, including applicable extensions, that are required to be filed as provided under federal law. If the due date falls on a Saturday, Sunday, or state holiday, the return will be due the following business day.
The corporation’s full tax liability is due on or by the original due date of the return without the benefit of the additional one-month extension.