Corporation income tax return filing deadlines
- Calendar year: April 15
- Fiscal year ending other than June 30: 15th day of the 4th month after the end of its tax year.
- Fiscal year ending June 30: September 15.
- Short period return, tax year ending any day in June: September 15.
- Short period return, new corporation: 15th day of the 4th month after the short period ends.
- Dissolved corporation: 15th day of the 4th month after the date of dissolution.
If the filing deadline falls on a Saturday, Sunday, or legal holiday, the filing deadline is moved ahead to the next business day.
Corporation income tax return filing addresses
If the corporation’s principal business, office, or agency is located in: | And the total assets at the end of the tax year are: | Use the following address: |
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, New Hampshire, |
Less than $10 million and Schedule M-3 is not filed |
Department of the Treasury |
$10 million or more, or less than $10 million and Schedule M-3 is filed |
Department of the Treasury |
|
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming |
Any amount |
Department of the Treasury |
A foreign country or U.S. possession |
Any amount |
Internal Revenue Service Center |
Additional IRS Form Instructions and Publications
Here are some common IRS form instructions and publications associated with the corporate income tax return. Click the link to view the instructions or publication.
Additional information:
Tax Information for Corporations
Small Business Forms and Publications