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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).
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Last Modified: December 5, 2007
