RETURN FILING REQUIREMENTS
01.Core Concepts
Must file if Gross Income > Standard Deduction • The additional deduction for blind taxpayers does not apply to this determination. Return Filing Dates • Calendar year taxpayers file on or before April 15th of following year. • Partnerships and S corporations f ile on or before the 15th day of the third month following the close of the calendar or fiscal year. • Regular corporate taxpayers (C corporations) must file on or before the 15th day of the fourth month following the close of the calendar or fiscal year. Applications for extension must be filed by the due date for the return. • An automatic 6-month extension is available.