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When To File

Individual and Fiduciary Forms

• Individual Income Tax Return -- May 1 *

  Forms 760, 760PY, 763 and 763-S, 765

• Fiduciary Income Tax Return -- May 1 *

  Form 770

• Automatic Extension Payment -- May 1 *

  Form 760IP - for Individuals                    
  Form 770IP - for Estates, Trusts and Unified Nonresidents

• Estimated Income Tax Payments -- May 1, June 15, September 15 and January 15 *

  Form 760ES - for Individuals
  Form 770ES - for Estates, Trusts and Unified Nonresidents 

•  Consumer's Use Tax Return -- May 1

  Form CU-7

   

* Fiscal year filers must adjust the filing due dates based on their beginning month. Form 760ES vouchers (with payments) are due on the 15th day of the fourth, sixth and ninth months of the taxable year, and the 15th day of the first month following the close of the taxable year.

If a due date falls on a Saturday, Sunday, or legal holiday, then the date for filing is automatically extended to the next business day. For example, if May 1 falls on a Saturday, then calendar year returns must be filed by the following Monday. The filing date is determined by the postmark on the envelope the return is mailed in. The department does not have to receive the return on the due date; the return must be postmarked by that date.

Your return is considered to be filed on time if it is addressed properly and is postmarked by the due date. The return must have sufficient postage. Returns sent by registered mail are timely if the registration is postmarked by the due date. The return receipt is evidence that the return was mailed. If you send your return by certified mail, the date stamped by the Post Office is your postmark date. The certified mail return receipt is evidence that your return was delivered.

Fiscal Year Return Due Dates

If you file on a fiscal year basis (a year ending in a month other than December), your income tax return must be filed by the 15th day of the 4th month after the close of your fiscal year.