Individual Income Tax Returns:
Individual income tax returns for the calendar year are due on or before April 15 of the following year. Individuals reporting on a fiscal year basis must file their returns on the 15th day of the fourth month following the close of the fiscal year. When the due date for doing any act for tax purposes -- filing a return, paying taxes, etc. -- falls on a Saturday, Sunday, or legal holiday, you may do that act on the next business day. Corporations:
Corporations are required to file an income tax return for the calendar year on or before March 15 of the following year. Corporations on a fiscal year basis must file income tax return on the 15th day of the third month following the close of the fiscal year.
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