For Businesses requiring audit the due date
of filing income tax return for FY 2017-18 (AY 2018-19) is on September 30, 2018.
Second, the new federal due dates
apply to 2016 tax returns and the 2017 filing season and beyond.
For partnership returns, the new due date
is March 15 (for calendar-year partnerships) and the 15th day of the third month following the close of the fiscal year (for fiscal-year partnerships).
In the area of Early / Tardy scheduling, due date
is the most important factor in the single machine problem.
Midwives told Miss Jones that there was a one in 100 chance of having her first child on the due date
In addition, other important due date
modifications for tax years beginning after Dec.
(3) Since almost all States require corporations to file estimated taxes in advance and, further, require payment of any remaining balance due with an extension request, a one-month shift of a State's corporate income or franchise tax return extended filing due date
should not adversely affect state revenues.
These new due dates
are generally ones that the AICPA and state CPA societies have been advocating for several years to create a more logical flow of information and help taxpayers and tax professionals in filing timely and accurate tax returns.
Generally, the adoption of a permissible method should be addressed not later than the extended due date
of the return for the first taxable year ending on or after December 18, 1990.
Extended Due Dates
: In many jurisdictions, the extended due date
for filing income or franchise tax returns by calendar-year taxpayers is September 15, which is also the extended due date
for filing federal tax returns.
The due dates
depend on the taxpayer's fiscal year.
7508A authorized the Secretary to postpone tax-related due dates
for taxpayers determined to be affected by a Presidentially declared disaster for a period of up to 90 days.