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When To File

Individual and Fiduciary Forms

  • Individual Income Tax Return -- May 1 *

    Forms 760, 760PY, 763, 763-S and 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 in which the return is mailed. The department does not have to receive the return on the due date, but 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. Tax returns or payment of taxes remitted by commercial delivery service will be considered timely if received in an envelope or sealed container bearing a confirmation of shipment on or before midnight of the day the return or payment is due.

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.

Year Ending Return Due Date
January 31 May 15
February 28 June 15
March 31 July 15
April 30 August 15
May 31 September 15
June 30 October 15
July 31 November 15
August 31 December 15
September 30 January 15
October 31 February 15
November 30 March 15
December 31 May 1

 

Last Updated 12/12/2012 11:33

 

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