Should CTCPA advocate to change the state's partnership return filing deadline?

September 23, 2021

Approximately half of all states now require business entity (corporate, partnership, and S corporation) income tax and information returns to be filed on the same due date as the federal return.  In these states, taxpayers and practitioners do not have adequate time after filing the federal return to prepare the state returns - a problem that has been exacerbated by the remote work required during the pandemic. 

There  is  a  national  effort  to  change  the  state  tax return filing deadlines for business entities to at least one month after the federal due date, but before we advocate for a change like this, we need to know how Connecticut's CPAs feel about changing the state partnership return filing deadline.  

The following states have changed tax return deadlines in the past 12 months:

StateChanges
Arkansaschanged the extended due dates for corporations and partnerships to 1 month after the federal due date
Arizonachanged the extended due date for corporations to 7 months after its original due date, which is 1 month after the federal due date
Kansaschanged the extended due date for corporations to 1 month after the federal due date
New Jerseychanged the original due date for corporations to 30 days after the federal due date, so its new extended due date for corporations is 30 days after the federal due date
Pennsylvaniachanged the language for the extended due date for corporations to “the fifteenth [15th] day of the month following the termination of the Federal extension,” instead of “thirty [30] days” after the federal due date
Tennesseechanged the extended due date for corporations and partnerships to 7 months after its original due date, which is 1 month after the federal due date
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