Fiscal Year 2008 Filers

Corporation Tax:

For Corporation Tax fiscal year filers, the returns are due 2 ½ months after the end of the fiscal year. Corporation Tax estimated tax payments are due with the filing of the tax return or extension, and on or before the 15th day of the 6th, 9th and 12th month after the end of the fiscal year. S Corporation estimated tax payments required to be paid on behalf of S Corporation nonresident shareholders are due on April 15, June 16, September 15 and January 15.

Personal Income Tax, Partnership and Fiduciary:

For Personal Income Tax, Partnership and Fiduciary fiscal year filers, the returns are due on the 15th day of the fourth month after the end of the fiscal year. Personal Income Tax estimated tax payments are due on or before the 15th day of the 4th, 6th and 9th months of the fiscal year and the first month of the succeeding fiscal year. Partnership, LLC, and S corporations estimated tax payments required to be paid on behalf of partners, members, and nonresident shareholders are due on April 15, June 16, September 15, and January 15. The filing fee for LLCs and LLPs, required to be filed by every limited liability company or limited liability partnership that is required to file a partnership return, is due within 30 days after the last day of its tax year.

Note: Personal Income Tax estimated tax payment correction for shareholders of corporations subject to mandatory S corporation filing is due by January 15 of the calendar year following the close of the taxpayer’s tax year (see TSB-M-07(8)I).

Last Modified: December 5, 2007