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  1. Aug 03, 2021 · Notice: Automatic Extension for 2020 CBT Returns for Certain Filers. One of the changes resulting from the enactment of P.L. 2020, c. 118 (which was signed into law on November 4, 2020), was a change in the original due date of a Corporation Business Tax return to 30 days after the due date of the federal return.

  2. return or the consolidated return will usually result in a lower tax. State tax law is researched to determine if the lowest tax filing method can be achieved without structural or operating changes. If not, such changes may be recommended. We will also explore whether splitting off separate parts of a business, e.g.,

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  4. The unitary combined reporting deadline has passed. For more information see our Unitary Combined Report Reference Guide.. Corporations subject to Virginia income tax may need to file a one-time report with Virginia Tax by July 1, 2021.

  5. otr.cfo.dc.gov › attachments › 2020_D-20_BookletForms and Instructions

    FR-120, Extension of Time to File a DC Corporation Franchise Tax Return You may request an extension of time to file your return by filing DC Form FR-120 (copy included in this booklet) no later than the return due date. An extension of time to file is not an extension of time to pay.

  6. Starting in 2014, unitary groups file Form CO-411, Corporate Income Tax Return. The CO-411U has been discontinued. The CO-411U has been discontinued. Each return package will have a BA-402, Apportionment & Allocation Schedule Instructions which reports the PVC’s apportionment percentage, and carries forward to Line 6 of the CO-411.

  7. Extension of Time to File . If you are unable to complete your Corporate Income Tax return by the filing deadline, you may request an extension of time to file. If you filed federal form 7004 with the Internal Revenue Service for an extension of time, enclose a copy of that form with your completed K-120 return

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