Source: Weekly State Tax Report: News Archive > 2012 > 03/16/2012 > Perspective > States Adopt Deadline for Individual Returns; Some Opt Against Allowing Delay for Corporate Returns in 2012 2012 TM-WSTR 3 Filing Requirements States Adopt Deadline for Individual Returns; Some Opt Against Allowing Delay for Corporate Returns in 2012 By Steven Roll Because the federal government will observe in the District of Columbia on April 16, the due date for federal personal income tax returns will be delayed until the following day, April 17. Every state with an April 15 filing deadline will adopt the federal April 17 deadline for purposes of individual income tax filings. But some of these states will not conform to the one-day extension for for purposes of corporate income tax filings. These states are Louisiana, North Carolina, Oregon, and Virginia. In addition, some states conform to an April 15 deadline for corporate returns filed on a calendar basis; in several of those states, the filing date this will be April 17 for calendar- filers. The extended deadline occurs because, under I.R.C. 7503, when the usual deadline of April 15 falls on a Saturday, Sunday, or legal holiday, a return is considered timely filed if filed on the next business day. This April 15 falls on a Sunday, and so the deadline would be extended until Monday, April 16. However, federal tax deadlines also are extended when they fall on legal holidays. A legal holiday for federal purposes is defined as a legal holiday in the District of Columbia, which includes Emancipation Day, celebrated in D.C. on April 16. Thus, because the extended tax filing deadline falls on a legal holiday, it is delayed one more day, to Tuesday, April 17. The table below provides a breakdown of 2012 tax return due dates for personal and corporate returns in the states. Due Date Personal State Income Taxes Reference Due Date Corporate Income Taxes Reference Federal April 17 I.R.C. 6072(a) March 15 if on a calendar basis; for other filers, 15th I.R.C. 6072(b) day of the 3rd month after the tax Alabama April 17 Ala. Code month after tax Ala. Code 1
40-18-27(f) 40-18-39 Alaska N/A N/A 30 days after federal income tax returns are due Alaska Stat. 43.20.030(a) Arizona April 17 Ariz. Rev. Stat. 15th day of 4th Ariz. Rev. Stat. Ann. 43-325; month after tax ; Ann. Ariz. Rev. Stat. Ann. due date extended 43-501 for 2011 Arkansas California April 17 Colorado April 17 Connecticut April 17 Delaware District of Columbia April 17 April 17 or, if fiscal, 3 1 / 2 months after close of tax Ark. Code Ann. 26-51-806 Cal. Rev. & Tax. Code 18566 Colo. Rev. Stat. 39-22-608(2) Conn. Gen. Stat. 12-719 30th day of 4th month after tax Del. Code Ann. Title 30, 1168 D.C. Code Ann. 47-1805.03(a) March 15; if covering a fiscal, 2 and 1 / 2 months after the closing date of the period covered March 15 month after tax ; due date extended April 1 for calendar taxpayers; for others, 1st day of month following due date of company's corresponding federal return 43-325;2011 Corporate Income Tax Highlights Ark. Code Ann. 26-51-806(a)(3) Cal. Rev. & Tax. Code 18601(a) Colo. Dept. of Rev., 2011 Form 112 C-Corporation Income Tax Electronic Filing Guide (Dec. 1, 2011) Conn. Gen. Stat. 12-222(b) 1st day of 4th month after tax Del. Code Ann. Title 30, 1904 March 15 for calendar taxpayers; for others, 15th day of 3rd month after tax D.C. Code Ann. 47-1805.03(a) Florida N/A N/A 1st day of 4th month following tax, or Fla. Stat. 220.222 15th day, following the due date, without extension, for the filing of the related taxable, whichever is later Georgia April 17 Ga. Code Ann. 48-7-56 Hawaii 20th day of 4th 20th day of 4th 15th day of 3rd month after tax Ga. Code Ann. 48-7-56 2
month after tax Haw. Rev. Stat. 235-97(b) Idaho April 17 Idaho Code 63-3032 Illinois April 17 Indiana April 17 Iowa Kansas April 17 Kentucky April 17 Louisiana Maine April 17 Maryland April 17 35 ILCS 5/505 Ind. Code 6-3-4-3 Last day of 4th month after tax Iowa Code 422.8(1) Kan. Stat. Ann. 79-3221(b) Ky. Rev. Stat. Ann. 141.160 15th day of 5th month after tax La. Rev. Stat. Ann. 47:103(A) Me. Rev. Stat. Ann. 5227 Md. Code Ann. month after tax Haw. Regs. 18-235-99(b) 15th day of 4th month after tax ; Idaho Code due date extended 63-3032;Idaho State Tax Comn., 2011 Instructions for Corporation Income Tax 15th day of 3rd 35 ILCS 5/601(a); month after tax ; 35 ILCS 5/505 a corporation with a federal tax due date later than the 15th day of the 3rd month after its tax used the federal due date month after tax ; due date extended April 30 for calendar ; for others, within four months of fiscal end Ordinarily, April 15 for calendar filers, but date extended in 2012; for fiscal filers, 15th day of 4th month after tax month after tax ; due date extended (conformed to extended filing in 2011). April 16th in 2012 Ind. Code 6-3-4-3; Ind. Dept. of Rev., Tax Filing Deadlines Calendar - April 2012 Iowa Code 422.21 Kan. Stat. Ann. 79-3221(b) ; Kan. Dept. of Rev., Instructions- Kansas 2011 Corporate Income Tax Ky. Rev. Stat. Ann. 141.160;103 Ky. Admin. Regs. 15:050 La. Rev. Stat. Ann. 47:287.614(A) ; Louisiana Corp. E-File FAQ month after tax Me. Rev. Stat. Ann. 5227 Md. Code Ann. 3
Massachusetts April 17 Michigan April 17 Minnesota April 17 Mississippi April 17 Missouri April 17 Montana April 17 Nebraska April 17 Tax-Gen. 10-820 or period, or by the original due date required for filing the federal return Mass. Gen. L. ch. 62C, 6(c) Mich. Stat. Ann. 206.315 Minn. Stat. 289A.18.1 Miss. Code Ann. 27-7-41 Mo. Rev. Stat. 143.511 Mont. Code Ann. 15-30-2604 Last day of the 4th Due date for filing the federal income tax return, beginning with the 2010 tax All corporation returns are due on or before the 15th day of the 3rd month following the close of the tax of the corporation ; due date extended Tax-Gen. 10-821 Mass. Gen. L. ch. 62C, 11; Mass. Dept. of Rev., Major 2011 Tax Changes New Current Code Provisions Mich. Stat. Ann. 208.1505 Minn. Stat. 289A.18.1 Miss. Code Ann. 27-7-41 Mo. Rev. Stat. 143.511; Mo. Dept. of Rev., 2011 Form MO-1120 Instructions 15th day of the 5th month after tax Mont. Code Ann. 15-31-111(2) Neb. Rev. Stat. 77-2768 Nevada N/A N/A Nevada does not impose an income tax; business tax returns are due quarterly New Hampshire April 17 New Jersey April 17 N.H. Rev. Stat. Ann. 77:18 N.J. Rev. Stat. 54A:8-1 Ordinarily, April 15 for calendar filers, but date extended for 2011 returns; for fiscal filers, Neb. Rev. Stat. 77-2768 Nev. Rev. Stat. 363B.110 N.H. Rev. Stat. Ann. 77:18 N.J. Rev. Stat. 54:10A-15(a);N.J. Div. of Taxn., Notice: and the New Jersey Filing Date (Jan. 10, 4
New Mexico April 17 N.M. Stat. Ann. 7-2-12 New York April 17 N.Y. Tax Law 651(a) ; N.Y. Tax Law 211.1 North Carolina April 17 N.C. Gen. Stat. 105-155 North Dakota April 17 Ohio April 17 Oklahoma Oregon April 17 Pennsylvania April 17 N.D. Cent. Code 57-38-34 Ohio Rev. Code Ann. 5747.08(g) 15th day of 4th month after tax Okla. Admin. Code 1 710:50-3-3 Or. Rev. Stat. 314.385(1) Pa. Stat. Ann. 7330(a) month after tax 2012) N.M. Stat. Ann. month after tax 7-2A-9 N.Y. Tax Law month after tax 651(a) month following the tax. due date does not apply to corporate income tax returns, date extended For franchise tax, no later than March 31; beginning in 2010, calendar taxpayers must file their annual CAT returns by May 10 N.C. Gen. Stat. 105-130.17(b) ; N.C. Dept. of Revenue Internet Notice: State Tax Return Deadline Extended for (Dec. 12, 2011) N.D. Cent. Code 57-38-34(2);N.D. State Tax Comr., Income Tax Update, Jan. 2011 Ohio Rev. Code Ann. 5733.02; Ohio Rev. Code Ann. 5751.03 month after tax Okla. Stat. Ann. tit. 68, 2368(G)(3) 15th day of the month following the due date of the taxpayer's federal return; last the due date did not apply to corporate returns For calendar filers, 15th day of the 4th month; due date for 2011 extended ; fiscal returns due 30 days after the federal return Or. Rev. Stat. 314.385(1) Or. Dept. of Rev., Filing Guidelines; DOR / CPA Liaison Meeting Minutes(Jan. 20, 2011) Pa. Stat. Ann. 7403(a); Pa. Stat. Ann. 7403(e); Pa. Dept. of Rev., 2012 Due Dates and Event Calendar Rhode Island April 17 R.I. Gen. Laws 44-30-51(a) R.I. Gen. Laws 44-11-13 South Carolina April 17 S.C. Code Ann. 5
S.C. Code Ann. 12-6-4970 12-6-4970; S.C. ; returns for Code Ann. foreign corporations 12-6-4970(B) that do not maintain an office or place of business in the United States must be filed on or before the 15th day of the 6th month following the tax South Dakota N/A N/A N/A N/A Tennessee April 17 Tenn. Code Ann. 67-2-112 The tax on certain Tenn. Code Ann. investment income, 67-2-107;Tenn. known as the Hall income tax, is due April 17 Dept. of Rev., Website Notice: Revenue Announces Extended Due Date for Taxes Texas N/A N/A May 15 Tex. Tax Code Ann. Utah April 17 Vermont April 17 Virginia 15th day of 4th ; May 1 if the taxpayer follows a calendar Utah Code Ann. 59-10-514 Vt. Stat. Ann. 5861(b) Va. Code Ann. 58.1-341.A month after tax ; for 2011, due date extended 171.202 Utah Code Ann. 59-7-505(2);Utah Dept. of Rev., Utah Tax Due Date Calendar 15th day of 3rd month Vt. Stat. Ann. tit. 32, 5862 month after tax ; Virginia will not conform the federal government's extended due date Washington N/A N/A N/A N/A West Virginia April 17 W. Va. Code 11-21-51(a) Wisconsin April 17 Va. Code Ann. 58.1-441; Instant Message from Virginia Dept. of Rev. (March 8, 2012) month after tax W. Va. Code 11-24-13 March 15th for Wis. Stat. 71.03(6) calendar filers; for fiscal filers, Wyoming N/A N/A N/A N/A Wis. Stat. 71.23(1) ; Wis. Dept. of Rev., 2011 Form 1 Instructions 1 In Oklahoma, if the I.R.C. provides for a later due date for individual filers, the state income tax returns may be filed that due date and will be considered timely. This change is effective for the 2007 tax and all subsequent tax s. 6
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