Corporate Close-Up: Update on State Conformity to Corporate Tax Deadlines for Tax Years After 2015


The federal income tax return filing due dates for partnerships and corporations were changed for taxable years beginning after Dec. 31, 2015 under the Surface Transportation and Veterans Health Care Choice Improvement Act (Pub. L. No. 114-41), which was enacted in July. Over the past few months, several states have enacted legislation to conform to the new federal due date.

Under the federal act, the deadline for partnerships is accelerated from April 15 to March 15 (or the 15th day of the third month following the close of the taxpayer’s fiscal year). Conversely, the deadline for corporations is extended to April 15 (or the 15th day of the fourth month following the close of the taxpayer’s fiscal year). 

The states that have enacted legislation to conform to the new federal due dates for tax years beginning after 2015 include:

  • Arizona,

  • Arkansas,

  • Alabama,

  • Florida,

  • Georgia,

  • Maine,

  • Mississippi,

  • New Mexico,

  • Oregon,

  • South Carolina, and

  • West Virginia.

Additional states are likely to adopt similar provisions as legislative sessions are concluding.

Continue the discussion on Bloomberg BNA’s State Tax Group on LinkedIn: What types of problems await taxpayers in states that wait to until 2017 to conform to the new federal due dates?

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