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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. 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.

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  4. accounting period. A.A.C. R15-2D-401(K)(1) If the members of a combined return have different accounting periods, the accounting period to be used by the members shall be determined as follows: A.A.C. R15-2D-401(K)(1)(a) If the combined return includes the common parent corporation, the parent's accounting period is used.

  5. 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.

  6. 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

  7. revenuefiles.delaware.gov › 2020 › TY20_1100iSTATE OF DELAWARE

    return is to be filed for the calendar year 2020 or fiscal year beginning in 2020 and ending in 2021. Short period returns are required when there is a change of the accounting period or where the taxpayer is not in existence for the entire year. Short-period returns are also required when there is a change of ownership as in the case

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