state_code stringlengths 2 2 | state_name stringlengths 4 14 | filing_form stringlengths 80 609 | tax_rate stringlengths 77 432 | due_date stringlengths 148 594 | minimum_tax stringlengths 1 1.05k | apportionment stringlengths 175 1.24k | filing_method stringlengths 252 888 | nol_rules stringlengths 1 1.51k | estimated_payments stringlengths 176 835 | extension_deadline stringlengths 195 808 |
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AL | Alabama | Form 20C
C corporations file Form 20C — Corporation Income Tax Return for Alabama corporate income tax purposes. Additionally, C corporations must file Form CPT for Alabama Business Privilege Tax if the privilege tax due exceeds $100.
Citation: https://library.partnertax.ai/us-al/forms/Form_20C_Instructions#instructi... | 6.5%
Alabama imposes a corporate income tax on C corporations at a flat rate of 6.5% of taxable income. This is the primary corporate income tax; Alabama also imposes a separate Business Privilege Tax on net worth, which is not a corporate income tax.
Citation: https://library.partnertax.ai/us-al/stat/40-18-31#a | May 15
For calendar year and fiscal year 2025, Alabama Form 20C (C corporation income tax return) is due one month after the federal return due date, per Act 2022-53, which provides a filing extension. The statute requires returns to be filed by the same date as federal returns, but the form instructions clarify that ... | $100 minimum (Form CPT)
Alabama Act 2022-252 amends Section 40-14(A)-22 to establish that for taxable year 2025, taxpayers who would be subject to the minimum tax of one hundred dollars ($100) do not have a filing requirement. This applies to C-corporations filing Form CPT (Business Privilege Tax).
Citation: https://... | Single sales factor
Alabama apportions multistate C corporation income using a single sales factor formula. The apportionment factor is calculated as Alabama Sales divided by total Everywhere Sales, as stated in the Form 20C instructions for Schedule D-1 and confirmed in the Form 20S instructions for S corporations un... | Elective consolidated (otherwise separate)
Alabama Code Section 40-18-39(c) permits affiliated groups to make a consolidated filing election. Form 20C-C instructions state the form "must be filed by or on behalf of the members of the Alabama affiliated group in accordance with Alabama Code Section 40-18-39, when a Con... | 15-year carryforward, no carryback
For taxable years beginning after December 31, 1984, Alabama allows corporations to carry forward net operating losses for a maximum of 15 years with no carryback provision. The Form 20C instructions state: 'For taxable years beginning after December 31, 1984, a net operating loss ma... | The 15th day of the 4th month of the taxable year, the 15th day of the 6th month of the taxable year, the 15th day of the 9th month of the taxable year, and the 15th day of the 12th month of the taxable year
For C corporations with Alabama income tax liability in excess of $500, estimated tax payments are due in four ... | One month following the due date of the corresponding federal income tax return, including applicable extensions; automatic
Ala. Code § 40-18-39.2(a)(1) provides that for tax years beginning on or after January 1, 2021, a corporate income taxpayer is allowed one month following the due date of the corresponding federa... |
AK | Alaska | Form 6000
C corporations file the Alaska Corporation Net Income Tax Return on Form 6000. The form is due on the 15th day of the fifth month after the end of the tax year for C corporations generally.
Citation: https://library.partnertax.ai/us-ak/forms/6000#return-due-dates | 9.4%
Alaska imposes graduated corporate income tax rates. The top marginal rate of 9.4% applies to taxable income of $222,000 or more.
Citation: https://library.partnertax.ai/us-ak/stat/43.20.011#e | 15th of the fifth month
For C Corporations generally. The Alaska return must be filed on the 15th day of the month following the federal due date. For calendar-year filers, this corresponds to the 15th of the fifth month after the close of the taxable year.
Citation: https://library.partnertax.ai/us-ak/forms/6000#ret... | None (no minimum tax stated in the corporate return instructions)
The Alaska Form 6000 Instructions (2025) for C corporations set out the tax computation using a graduated rate table with brackets from $0 to $222,000 or more, applying rates from 0% to 9.4%, with no minimum tax, fixed-dollar charge, or floor appearing ... | Three-factor (property, payroll, sales)
Alaska applies a three-factor apportionment formula consisting of property, payroll, and sales factors. The regulation states: "The elements of the apportionment formula are the property factor (see 15 AAC 19.141 - 15 AAC 19.202), the payroll factor (see 15 AAC 19.211 - 15 AAC 1... | Mandatory unitary combined reporting
Alaska requires affiliated groups that are part of a unitary business to file using the water's edge combined reporting method. Members of a federal consolidated group must file a consolidated Alaska return. Non-federal-consolidated unitary businesses may elect to file a consolidat... | Federal Internal Revenue Code period governs; Alaska imposes no separate NOL carryforward or carryback period. NOL computed on Alaska combined-report, apportioned basis.
For tax years beginning after 12/31/2017, NOL carryforward is limited to 80% of taxable income per Schedule K calculation. Alaska adopts the federal ... | 15th of the fourth month
For C Corporations generally. Alaska also requires estimated tax payments under IRC Section 6655, with special rules for tax years ending in June (September 15 for tax year ending June 20x1).
Citation: https://library.partnertax.ai/us-ak/forms/6000#payment-due-dates | 15th of the eleventh month (automatic extension when federal extension is in effect)
The extension is automatic when a federal extension is granted. A federal extension automatically extends the Alaska filing due date to the 15th day of the month following the federal extended due date. The extension must be reported ... |
AZ | Arizona | Form 120
Arizona Form 120 is the state corporate income tax return form that C corporations file for the 2025 tax year.
Citation: https://library.partnertax.ai/us-az/forms/120?c=1#general-instructions | 4.9%
Arizona Form 120 instructions for tax year 2025 state that C corporations multiply taxable income by 4.9% to compute Arizona tax, with a minimum tax of $50.
Citation: https://library.partnertax.ai/us-az/forms/120?c=1#line-16-arizona-tax | April 15
Arizona Form 120 instructions state that C corporation returns are due by the 15th day of the 4th month following the close of the taxable year, which for calendar-year filers corresponds to April 15.
Citation: https://library.partnertax.ai/us-az/forms/120?c=1#filing-original-returns | $50 minimum tax (Form 120)
Every corporation required to file a return shall pay a $50 minimum tax. The minimum tax is imposed on the single taxpayer rather than on each corporation within the group for combined or consolidated returns.
Citation: https://library.partnertax.ai/us-az/forms/120?c=1#line-16-arizona-tax | Multistate corporations may choose between two formulas: (1) Standard apportionment with double-weighted sales factor, or (2) Sales factor only apportionment. Air carriers use revenue miles apportionment.
For non-air carrier multistate C corporations, Arizona offers two elective apportionment methods. The standard for... | Mandatory unitary combined reporting
A unitary group of corporations is required to file a combined return. Evidence e3 states: 'A corporation files on a combined basis when it is part of a unitary group of corporations, unless the affiliated group elects to file an Arizona consolidated return.' This establishes that ... | 20-year carryforward, no carryback
For taxable years beginning from and after December 31, 2011, an NOL may carry forward to the next 20 succeeding taxable years. The evidence does not state any carryback allowance for Arizona corporations.
Citation: https://library.partnertax.ai/us-az/forms/120?c=1#line-13-arizona-i... | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
All corporate taxpayers (C corporations) are required to make Arizona corporate estimated tax payments by these four dates in their taxable year, with payments considered timely if made on the next business day when the due date falls on a weekend ... | Seven months after the original due date (automatic extension)
For C corporations filing Form 120, Arizona grants an automatic extension of seven months from the original due date. The extension is automatic when the taxpayer pays at least 90% of tax liability by the original due date and files Form 120/165EXT by the ... |
AR | Arkansas | Form AR1100CT
C corporations file Form AR1100CT for Arkansas corporation income tax. The form is referenced throughout the official instructions as the primary return for domestic and foreign corporations subject to Arkansas corporate income tax.
Citation: https://library.partnertax.ai/us-ar/forms/CorporationIncomeTa... | 4.3%
Act 4 of the second Extraordinary Session of 2024 reduced the maximum corporation income tax rate to 4.3% for all taxable income exceeding $11,000 for tax years beginning on or after January 1, 2024, which applies to tax year 2025.
Citation: https://library.partnertax.ai/us-ar/forms/CorporationIncomeTax_Instruct... | April 15
For calendar year filers. The due date is the 15th day of the 4th month following the close of the tax year for all filers.
Citation: https://library.partnertax.ai/us-ar/forms/CorporationIncomeTax_Instructions?c=1#arkansas | — | Single sales factor
For tax years beginning on or after January 1, 2021, all multistate corporations use single sales factor only, unless required to use an approved alternative apportionment method. Special industries (construction, pipelines, private railcar operators, bus lines, trucking companies, airlines, televi... | Elective consolidated (otherwise separate)
Arkansas permits affiliated groups filing federal consolidated returns to elect to file Arkansas consolidated returns. Members of the federal consolidated group that have gross income from Arkansas sources are eligible. In the absence of such election, corporations file separ... | 10-year carryforward for losses beginning in 2021 or later; 8-year carryforward for losses in 2020; 5-year carryforward for losses before 2020. No carryback allowed.
For tax year 2025, NOL carryforward is 10 years. Arkansas does not allow carryback of NOL. Losses must be claimed in the first year available and cannot ... | the 15th day of the 4th month, 6th month, 9th month and 12th month of the tax year
For calendar-year filers, these dates correspond to April 15, June 15, September 15, and December 15. Corporations with estimated quarterly Arkansas income tax liability exceeding $20,000 are required to pay by electronic funds transfer... | 30 days after the due date of the federal return, plus an additional 60 days if requested before the federal extended due date; or 180 days from the original due date if requesting an initial Arkansas extension
Automatic extension: 30 days after federal Form 7004 due date. Additional extension: up to 60 days beyond th... |
CA | California | Form 100
C corporations file Form 100, California Corporation Franchise or Income Tax Return. Corporations filing on a water's-edge basis use Form 100W instead. S corporations use Form 100S.
Citation: https://library.partnertax.ai/us-ca/forms/100-booklet-2025#general-information | 8.84%
This is the general corporate income/franchise tax rate for C corporations. Financial corporations are subject to a higher rate of 10.84%.
Citation: https://library.partnertax.ai/us-ca/rtc/23151#e | April 15
Form 100 (California Corporation Franchise or Income Tax Return) for C corporations must be filed on or before this date, unless the return is for a short period. This applies to calendar-year filers and those with fiscal years.
Citation: https://library.partnertax.ai/us-ca/forms/100-booklet-2025?c=1#e-when-... | $800 minimum franchise tax (Form 100)
All C corporations subject to the franchise tax and doing business in California must pay at least $800 minimum franchise tax regardless of income, as stated in the Form 100 Booklet (2025) instructions for corporations. The minimum applies whether the corporation is active, inacti... | Single sales factor
R&TC Section 25128.7 requires all business income of an apportioning trade or business, other than an apportioning business under R&TC Section 25128(b), to apportion its business income using the single-sales factor formula. Section 25128(b) provides an alternative three-factor formula (property, p... | Mandatory unitary combined reporting
When two or more corporations are engaged in a unitary business and derive income from sources within and outside of California, the members of the unitary group that are subject to California's franchise or income tax are required to apportion the combined income of the entire uni... | NOL carryforward suspended for 2025 if taxable income $1,000,000 or more; carryforward period extended by one year for losses incurred in taxable years beginning on or after January 1, 2025, and before January 1, 2026; no carryback; loss may not reduce current year income below zero
For tax year 2025, California suspe... | the 15th day of the 4th month of the taxable year, the 15th day of the 6th month of the taxable year, the 15th day of the 9th month of the taxable year, and the 15th day of the 12th month of the taxable year
For C corporations filing on a calendar-year basis, estimated tax payments are due in four installments on the ... | 15th day of the 11th month after the close of the taxable year; automatic extension
For C corporations filing Form 100 on a calendar-year basis, the extended due date is the 15th day of the 11th month after the close of the taxable year. This extension is automatic and does not require a written request. However, the ... |
CO | Colorado | DR 0112
Citation: https://library.partnertax.ai/us-co/forms/dr-0112?c=1#line-27 | 4.4%
Citation: https://library.partnertax.ai/us-co/forms/dr-0112?c=1#line-13 | May 15
For C corporations with taxable years beginning on or after January 1, 2024, the due date is the fifteenth day of the fifth month following the close of the taxable year (May 15 for calendar-year filers). An automatic extension of six months is available for filing (until November 15 for calendar-year filers), ... | None (no minimum tax stated in the corporate return instructions)
Colorado's C corporation income tax computation on Form DR 0112 applies a flat 4.4% rate to Colorado taxable income with no minimum franchise or corporate tax, fixed-dollar charge, or floor amount stated anywhere in the return instructions or tax comput... | Single sales factor
Colorado apportions C corporation income using a receipts factor (sales factor) apportionment method. Business income is apportioned by multiplying business income by a fraction where the numerator is total sales in Colorado and the denominator is total sales everywhere.
Citation: https://library.... | Mandatory unitary combined reporting
For tax years beginning on and after January 1, 2026, all members of an affiliated group of C corporations that are members of a unitary business must file a combined report. An affiliated group may elect to file a consolidated return instead, but combined reporting is the mandator... | 20-year carryforward for losses generated in tax years commencing on or after January 1, 2021; carryforward period determined by federal law for losses generated before January 1, 2021; no carryback allowed; 80% deduction limitation applies to losses incurred after December 31, 2017
C.R.S. § 39-22-504(3)(b) provides t... | April 15, June 15, September 15, December 15
Four quarterly installments required for calendar-year C corporations. If a due date falls on a legal federal holiday, payment is due on the adjusted federal due date.
Citation: https://library.partnertax.ai/us-co/stat/39-22-606?c=1#4 | November 15
The extension is automatic and requires no request. No extension is available for payment of tax due.
Citation: https://library.partnertax.ai/us-co/forms/dr-0112?c=1#filing-requirements |
CT | Connecticut | Form CT-1120
C corporations file Form CT-1120, Corporation Business Tax Return. Combined unitary groups file Form CT-1120CU instead.
Citation: https://library.partnertax.ai/us-ct/forms/ct-1120-ext?c=1#preamble | 7.5%
Connecticut imposes a corporate income tax on net income at 7.5% for income years commencing on or after January 1, 2025, and prior to January 1, 2026, as stated in the statute governing the imposition of tax on corporations carrying on business in the state.
Citation: https://library.partnertax.ai/us-ct/stat/12... | April 15
For calendar-year corporations, this resolves to May 15, as the federal corporate income tax return due date is April 15, and Connecticut requires filing 15 days after that federal due date.
Citation: https://library.partnertax.ai/us-ct/stat/12-222?c=1#b | $250 minimum tax on capital (Form CT-1120, Schedule B)
Connecticut imposes a minimum tax on capital of $250 that cannot be less than this amount or exceed $1 million, computed on Schedule B of Form CT-1120. The minimum tax on capital is the larger of the tax imposed under section 12-214 and the tax calculated under se... | Single sales factor (receipts factor)
Connecticut uses a receipts-based apportionment formula as the statutory method. The apportionment fraction is computed by dividing Connecticut receipts by total receipts everywhere. Special apportionment methods apply to certain industries (air carriers, motor carriers, financial... | Mandatory unitary combined reporting
Connecticut requires a combined group to file a combined unitary tax return under the state's corporation business tax. The designated taxable member of the combined group files the combined unitary tax return on behalf of the taxable members and pays the tax on their behalf.
Cita... | 30-year carryforward for losses incurred in tax years beginning on or after January 1, 2025; 20-year carryforward for losses incurred in tax years beginning on or after January 1, 2000 and before January 1, 2025; no carryback; deduction limited to 50% of Connecticut net income for tax years commencing on or after Janua... | the fifteenth day of the third, sixth, ninth, and twelfth months of the income year
Connecticut requires four installments of estimated corporate tax payments. If a due date falls on a Saturday, Sunday, or legal holiday, the payment is considered timely if made on the next business day.
Citation: https://library.part... | November 15
For calendar-year filers, the extended due date is November 15. June 30 year-end filers may request a seven-month extension; all others may request a six-month extension. The extension is not automatic; it must be requested by filing Form CT-1120 EXT on or before the fifteenth day of the month following th... |
DE | Delaware | Form CIT-TAX
C corporations file Form CIT-TAX (Delaware Corporate Income Tax Return) for tax year 2025. S corporations file Form SCT-RTN instead.
Citation: https://library.partnertax.ai/us-de/forms/cit-tax-instructions#specific-instructions-for-form-cit-tax-important | 8.7%
Delaware imposes a corporate income tax on net income at a flat rate of 8.7% under 30 Del. C. § 1902(a). This rate applies to all C corporations and is not graduated.
Citation: https://library.partnertax.ai/us-de/stat/30-1902#a | April 15
For calendar-year filers (2025), this corresponds to April 15, 2026. The due date applies to Form CIT-TAX (Delaware Corporate Income Tax Return).
Citation: https://library.partnertax.ai/us-de/forms/cit-tax-instructions#general-instructions | $175 minimum franchise tax (annual franchise tax report to Secretary of State)
Delaware imposes a minimum franchise tax of $175 on corporations with authorized capital stock not exceeding 5,000 shares, and on corporations not authorized to issue capital stock that are not exempt. The tax is paid with the annual franch... | Single sales factor
Effective January 1, 2020, Delaware's apportionment calculation is based entirely on the sales or gross receipts factor.
Citation: https://library.partnertax.ai/us-de/forms/cit-tax-instructions#preamble | Separate-entity filing
Delaware does not permit consolidated returns. Each corporation that is a member of a consolidated group must file a separate return. Delaware does not recognize or approve combined reporting, unitary, or waters edge methods of filing.
Citation: https://library.partnertax.ai/us-de/forms/cit-tax... | Carryforward indefinitely limited to 80% of taxable income; no carryback (except farming and property/casualty insurance companies); $30,000 carryback limit for farming and property/casualty insurance companies with 20-year carryforward
For tax years after December 31, 2020, Delaware NOL rules changed significantly. G... | the fifteenth day of the fourth month of the current taxable year; the fifteenth day of the sixth month of the current taxable year; the fifteenth day of the ninth month of the current taxable year; and the fifteenth day of the twelfth month of the current taxable year
For small corporations, 25% of estimated tax is d... | October 15
Delaware Form CIT-EXT provides an automatic extension of six months from the original due date. The form shows that for a calendar year ending 12-31-2025, the extension is due on or before 10-15-2026. The instructions state: 'An extension of time with payment for filing the Delaware corporate income tax ret... |
FL | Florida | Form F-1120
Form F-1120 is the Florida Corporate Income/Franchise Tax Return that C corporations file for the tax year, as identified in the official forms index for taxable years beginning on or after January 1, 2025.
Citation: https://library.partnertax.ai/us-fl/regs/12C-1.051?c=1#a-3 | 5.5%
Florida imposes a corporate income tax at 5.5% of net income on C corporations and other entities subject to Chapter 220, Florida Statutes. This rate applies for taxable years beginning on or after January 1, 2022, and is operative for the 2025 tax year.
Citation: https://library.partnertax.ai/us-fl/stat/220.110... | May 1
For tax years ending June 30, the due date is on or before the first day of the fourth month following the close of the tax year.
Citation: https://library.partnertax.ai/us-fl/forms/f-1120n#preamble | — | Three-factor (property, payroll, sales) with weights of 25% property, 25% payroll, and 50% sales
Florida requires corporations doing business within and without Florida to apportion business income using a three-factor formula measuring Florida's share by ratios of property, payroll, and sales in Florida to total prop... | Elective consolidated (otherwise separate)
An affiliated group of corporations may file a consolidated return in lieu of separate returns for the taxable year, provided the common parent is subject to the Florida Income Tax Code and each corporation consents. The privilege is elective: the group may exercise it or fil... | Indefinite carryforward for losses generated after December 31, 2017; 20-year carryforward for losses generated before January 1, 2018; no carryback; deduction limited to 80% of remaining Florida tentative apportioned adjusted federal income for post-2017 losses
Florida law prohibits carryback of NOLs and requires car... | May 31, June 30, September 30, and December 31
For calendar year filers, Florida corporate estimated tax payments are due on these four dates in each taxable year, as stated in the Form F-1120N instructions.
Citation: https://library.partnertax.ai/us-fl/forms/f-1120n?c=1#due-dates-for-declaration-and-payment | November 1
Extensions are valid for six months, with the exception of extensions for taxpayers with a June 30 tax year end, which are valid for seven months. The extension must be requested using Florida Form F-7004; a federal extension alone does not extend the Florida filing deadline.
Citation: https://library.part... |
GA | Georgia | Form 600
C corporations file Form 600 for Georgia corporate income tax. S corporations file Form 600S. The evidence indicates Form 600 is the standard corporate income tax return form for C corporations in Georgia.
Citation: https://library.partnertax.ai/us-ga/forms/it-611#filing-requirements | 5.19%
Georgia imposes a corporate income tax at the rate of 5.19% on Georgia taxable income for tax year 2025, effective January 1, 2025.
Citation: https://library.partnertax.ai/us-ga/forms/it-611?c=1#effective-january-1-2025-the-tax-rate-is-5-19 | April 15
Georgia requires C corporations to file their income tax return on or before the 15th day of the 4th month following the close of the taxable year, which is April 15 for calendar-year filers. The due date is extended to the next business day if it falls on a weekend or holiday.
Citation: https://library.part... | — | Single sales factor (gross receipts factor)
For tax years beginning on or after January 1, 2008, Georgia apportions multistate corporate income using only the gross receipts factor, which is the ratio of gross receipts from business done within Georgia to total gross receipts from business done everywhere.
Citation: ... | Separate-entity filing (unless prior approval or required by Commissioner for consolidated return)
Affiliated corporations that file a consolidated Federal income tax return must file separate income tax returns with Georgia unless they have prior approval or have been required to file a consolidated return by the Com... | Carryforward allowed (no specified limit on years); carryback allowed per IRC § 172; 80% limitation on usage of NOL for taxable years beginning on or after January 1, 2018
Georgia regulation 560-7-3-.06(5)(a) states that net operating losses for corporations 'shall be treated as provided in paragraph (10.1) of subsect... | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
Georgia requires C corporations with expected net income exceeding $25,000 to pay estimated tax in four equal installments of 25% each, due on or before the fifteenth day of the 4th, 6th, 9th, and 12th months of the taxable year.
Citation: https:/... | seven (7) months from the original due date if the taxpayer applies for and receives an automatic six (6) month extension to file their Federal income tax return
The extension is automatic when a federal extension is obtained; no separate Georgia application is required. Georgia law prohibits granting an extension of ... |
HI | Hawaii | Form N-30
Form N-30 is the Hawaii Corporation Income Tax Return filed by C corporations. The evidence identifies this as the form for corporations subject to Hawaii's corporate income tax, distinct from Form N-35 which applies to S corporations.
Citation: https://library.partnertax.ai/us-hi/forms/n-30-inst?c=1#genera... | 6.4%
Hawaii imposes a graduated corporate income tax on C corporations. The top rate of 6.4% applies to taxable income over $100,000.
Citation: https://library.partnertax.ai/us-hi/stat/235-71?c=1#preamble | April 20
HAR § 18-235-99(b) establishes the due date for Hawaii corporate income tax returns as the twentieth day of the fourth month following the close of the taxable year, unless extended. For calendar-year filers, this corresponds to April 20.
Citation: https://library.partnertax.ai/us-hi/regs/18-235-99?c=1#b | — | Three-factor (property, payroll, sales)
Hawaii apportions multistate C corporation business income using a three-factor formula consisting of property, payroll, and sales factors, with each factor equally weighted (divided by three). The statute states: "All business income shall be apportioned to this State by multip... | Combined unitary group filing
Hawaii requires combined reporting for unitary groups. An affiliated group of domestic corporations may also elect to file a consolidated return.
Citation: https://library.partnertax.ai/us-hi/forms/n-30-inst#unitary-business | Indefinite carryforward (no carryback except farming NOLs permitted 2-year carryback); NOL deduction limited to 80% of taxable income for NOLs arising in tax years beginning after December 31, 2017
For NOLs arising in tax years beginning after December 31, 2017, Act 27, SLH 2018 eliminates NOL carrybacks except for fa... | April 20, June 20, September 20, January 20
Calendar-year corporations pay on or before the 20th day of the fourth, sixth, ninth, and first month following the close of the calendar year. Fiscal-year corporations follow the same pattern relative to their fiscal year.
Citation: https://library.partnertax.ai/us-hi/form... | October 20
The extension is automatic and does not require filing an application. However, the extension does not extend the time for payment of tax.
Citation: https://library.partnertax.ai/us-hi/forms/n-30-inst#when-and-where-to-file |
ID | Idaho | Form 41
Form 41 is the Corporation Income Tax Return filed by C corporations in Idaho for the 2025 tax year, as identified in the title 'Form 41 — Corporation Income Tax Return Instructions 2025 (master)' and referenced throughout the instructions for corporations calculating Idaho income tax at 5.3% of Idaho taxable ... | 5.3%
Idaho Code § 63-3025(h) imposes a tax on Idaho taxable income of corporations other than S corporations at 5.3%, effective for taxable years commencing on and after January 1, 2025.
Citation: https://library.partnertax.ai/us-id/stat/63-3025?c=1#h | April 15
Idaho Code § 63-3032(a) establishes the filing deadline for calendar-year corporations as April 15 following the close of the calendar year.
Citation: https://library.partnertax.ai/us-id/stat/63-3032?c=1#a | $20 (Form 41)
Idaho Code § 63-3025(3) and Form 41 instructions establish a minimum tax of $20 for each C corporation that transacts business in Idaho, is registered with the Idaho Secretary of State to do business in Idaho, or is exercising its corporate franchise in Idaho. The minimum applies regardless of income. Ce... | Single sales factor
Electrical corporations, telephone corporations, communications corporations, and Multistate Tax Commission special industries (construction contractors, airlines, railroads, trucking companies, television and radio broadcasting, publishing, and financial institutions) can elect to use three-factor... | Mandatory unitary combined reporting
Idaho requires corporations that are part of a unitary group to file a combined report. Form 41 instructions state: 'If the corporations included in the unitary combined group are different from the federal consolidated group, report the differences on Form 42, Part II, lines 1, 2,... | 20-year carryforward; 2-year carryback limited to $100,000 ($50,000 if married filing separately) for losses commencing on or after January 1, 2013 (must file amended return within one year from end of loss year to carryback); NOL in excess of $100,000 must be carried forward
For losses commencing on or after January ... | April 15, June 15, September 15, December 15
For fiscal year taxpayers, payments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
Citation: https://library.partnertax.ai/us-id/forms/Estimated_Business_Income_Tax_Payment#form-41est-instructions | Automatic six-month extension
To qualify, corporations must pay at least 80% of the 2025 income tax liability or 100% of the total income tax reported on the 2024 income tax return by the original due date (April 15).
Citation: https://library.partnertax.ai/us-id/forms/Form_41ES_Business_Estimated_Tax#general-informa... |
IL | Illinois | Form IL-1120
Corporations must complete Form IL-1120 for tax years ending on or after December 31, 2025, and before December 31, 2026.
Citation: https://library.partnertax.ai/us-il/forms/il-1120?c=1#what-forms-must-i-use | 7%
Plus the 2.5% personal property tax replacement income tax on corporations (subsection (d)), for a 9.5% combined rate. maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-il/stat/5_201#14 | March 16
Under 35 ILCS 5/505(a)(1), corporate returns must be filed on or before the 15th day of the third month following the close of the taxable year. For calendar-year corporations, this is March 15. The statute permits extensions of up to 6 months in the aggregate, and if federal income is reported on a return wi... | — | Single sales factor
Illinois uses a single sales factor apportionment formula for general corporations. For tax years ending on or after December 31, 2025, Illinois adopts the 'Finnigan' method of apportionment for unitary businesses when computing the sales factor numerator and applying throwback and throw-out rules.... | Mandatory unitary combined reporting
Corporations (other than S corporations) that are members of the same unitary business group must file as one taxpayer. S corporations and non-corporate members file separate unitary returns.
Citation: https://library.partnertax.ai/us-il/forms/sch-ub#general-information | Unlimited carryforward (no carryback); deduction capped at $500,000 per year for tax years ending on or after December 31, 2024 and prior to December 31, 2027
For C corporations, Illinois allows net operating loss carryforwards with no carryback. For tax years ending on or after December 31, 2024 and prior to December... | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
For calendar-year corporations, Illinois requires estimated tax payments on the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year, which corresponds to April 15, June 15, September 15, and December 15.
Citation: https://library.pa... | Seven months after the original due date (automatic extension); additional extension equal to federal extension plus one month if IRS grants extension beyond automatic extension
For corporations with tax years ending on dates other than June 30, Illinois grants an automatic seven-month extension of time to file. The e... |
IN | Indiana | Form IT-20
Form IT-20 is the Indiana Corporate Adjusted Gross Income Tax return filed by C corporations for tax years ending December 31, 2025, or fiscal years beginning in 2025 and ending in 2026.
Citation: https://library.partnertax.ai/us-in/forms/it-20-booklet?c=1#filing-period-and-identification | 4.9%
IC 6-3-2-1(c)(11) establishes the corporate adjusted gross income tax rate of 4.9% for taxable years beginning after June 30, 2021, which applies to tax year 2025.
Citation: https://library.partnertax.ai/us-in/stat/6-3-2-1?c=1#16 | May 15
IC 6-3-4-3(a)(2) establishes the due date for C corporations whose federal tax return is due on or after the date set forth in subdivision (1), as "the 15th day of the fifth month following the close of the taxable year." This applies to regular (non-extended) filings for calendar-year corporations under Indian... | — | Single sales factor
Indiana uses a single-factor formula based on receipts for apportioning multistate corporate business income under the Adjusted Gross Income Tax Act. The formula divides Indiana receipts by total receipts everywhere to determine the apportionment percentage.
Citation: https://library.partnertax.ai... | Elective consolidated (otherwise separate)
For affiliated groups of corporations under the Adjusted Gross Income Tax (AGIT), members may elect to file separately or on a combined basis, with the filing status continuing absent such an election.
Citation: https://library.partnertax.ai/us-in/stat/6-3-4-14?c=1#1 | 20-year carryforward, no carryback
IC 6-3-2-2.6 applies to corporations and establishes that an Indiana net operating loss may be carried forward but not carried back. The carryforward period is limited to 20 taxable years after the year of loss. The statute states: 'A taxpayer is not entitled to carryback any net ope... | the 20th day of the 4th, 6th, 9th, and 12th months of the taxpayer's tax period
For calendar-year corporations, Indiana requires estimated adjusted gross income tax payments on or before April 20, June 20, September 20, and December 20. For corporations using a taxable year that does not end on December 31, the due da... | Seven months after the original due date (one month after the federal extension date); automatic if federal extension obtained, or by request via INTIME or letter if state extension needed
For a calendar-year C corporation filing Form IT-20 (Indiana Corporate Adjusted Gross Income Tax), the original due date is the 15... |
IA | Iowa | IA 1120
C corporations file the IA 1120 Iowa Corporation Income Tax return. The evidence refers to this form as the standard corporate income tax return for regular corporations in Iowa.
Citation: https://library.partnertax.ai/us-ia/forms/ia-1120-inst#preamble | 9.8%
Iowa Code § 422.33(1)(a)(4) imposes a top corporate income tax rate of 9.8% on C corporation taxable income of $250,000 or more for tax years beginning on or after January 1, 2021.
Citation: https://library.partnertax.ai/us-ia/stat/422.33?c=1#4 | April 30
For calendar-year filers. Fiscal year filers have until the last day of the fourth month after the end of the fiscal year. Cooperative associations have until the 15th day of the ninth month after the close of their tax period.
Citation: https://library.partnertax.ai/us-ia/forms/ia-1120-inst#when-to-file | — | Business activity ratio (sales factor)
Iowa Code § 422.33(2)(d) provides that for income derived from the manufacture or sale of tangible personal property, the part attributable to business within the state is determined by the proportion that gross sales made within the state bear to total gross sales. This is the p... | Elective consolidated (otherwise separate)
Iowa Code § 422.37 permits affiliated groups of corporations to elect consolidated returns: 'Any affiliated group of corporations may, not later than the due date for filing its return for the taxable year, including any extensions thereof, under rules to be prescribed by the... | 2-year carryback and 20-year carryforward for losses in tax years beginning after August 5, 1997; 3-year carryback and 15-year carryforward for losses in tax years beginning prior to August 6, 1997. Special casualty/theft/disaster losses: 3-year carryback and 20-year carryforward. No deduction cap stated.
For tax year... | the last day of the fourth month of the taxable year, the last day of the sixth month of the taxable year, the last day of the ninth month of the taxable year, and the last day of the taxable year
Iowa Code § 422.86(1) establishes that if estimated tax is first determined to exceed $1,000 on or before the last day of ... | October 31
The extension is automatic for corporations that have paid 90% or more of their correct tax on or before the original due date (April 30). No extension request form is required. Corporations that have not paid 90% or more of their correct tax by the original due date are not allowed the additional six-month... |
KS | Kansas | Form K-120
Form K-120 is the Kansas corporate income tax return form that C corporations file. The evidence identifies it as "Form K-120" in the title "2025 Corporate Income Tax Instructions (K-120)" and states that "All other corporations must file Form K-120," distinguishing it from S corporations which file Form K-... | 7%
Kansas imposes a normal tax of 4% plus a surtax of 3% on Kansas taxable income of corporations in excess of $50,000, for a combined top rate of 7% on corporate net income.
Citation: https://library.partnertax.ai/us-ks/stat/79-32,110?c=1#c | April 15
For calendar-year C corporations, Kansas requires the return to be filed no later than one month after the federal due date (including any federal extension). Payment of any liability is separately due April 15, 2026 for the 2025 tax year. This rule applies to corporations required to file a federal income ta... | None (no minimum tax stated in the corporate return instructions)
Kansas imposes a corporate income tax computed as a normal tax of 4% plus a surtax of 3% on income in excess of $50,000. The corporate return instructions and tax computation authority contain no minimum tax, fixed-dollar tax, or floor. The franchise ta... | Three-factor (property, payroll, sales)
Railroads use single-factor freight car mileage; interstate motor carriers use single-factor total miles operated; qualifying taxpayers with payroll factor exceeding 200% of the average of property and sales factors may elect two-factor (property, sales)
Citation: https://libra... | Combined Income Method-Single Corporate Filing
Kansas uses the combined income approach for unitary groups. When a group of corporations conduct a unitary business both within and outside of Kansas, the source of income is determined by the combined income approach with formula apportionment. Multiple corporation fili... | Carryforward only; no carryback
NOLs from tax years after 2017 carry forward without a year limit; losses incurred before 2018 were limited to 10 years. maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-ks/stat/79-32,143#1 | the 15th day of the fourth, sixth, ninth, and twelfth months of the corporate taxable year
Corporate estimated tax vouchers are due on or before these dates without regard to an extension of time to file for the prior year's income tax return. When the due date falls on a Saturday, Sunday, or legal holiday, the next r... | October 15
Kansas automatically grants a six-month extension when federal Form 7004 is filed with the IRS. A copy of federal Form 7004 must be enclosed with the completed K-120. Kansas does not have a separate extension request form.
Citation: https://library.partnertax.ai/us-ks/forms/corpbook25#general-information |
KY | Kentucky | Form 720
Form 720 is the Kentucky Corporation Income Tax return filed by C corporations. The evidence identifies Form 720 as the standard corporate income tax return, with Form 720U used only by combined groups filing as a unitary business.
Citation: https://library.partnertax.ai/us-ky/forms/720u?c=1#purpose-of-the-i... | 5%
KRS 141.040(2) establishes a flat rate of 5% of taxable net income for C corporations for taxable years beginning on or after January 1, 2018, which includes the 2025 tax year.
Citation: https://library.partnertax.ai/us-ky/stat/141.040?c=1#2 | March 15
For calendar-year filers, this means the return is due March 15 of the year following the close of the taxable year.
Citation: https://library.partnertax.ai/us-ky/stat/136.545#1 | $300 minimum tax (KRS 136.510)
KRS 136.510(2) imposes a minimum franchise tax of $300 per year on each financial institution regularly engaged in business in Kentucky. This is a minimum tax on financial institutions under the franchise tax regime, applicable regardless of net capital.
Citation: https://library.partne... | Single sales factor (receipts factor)
Kentucky uses a single-factor apportionment formula based on receipts. The apportionment fraction is calculated by dividing Kentucky receipts by total receipts everywhere. Some entities are required to use three-factor apportionment per KRS 141.121.
Citation: https://library.part... | Mandatory unitary combined reporting
Corporations that are part of a unitary business are required to file as a combined group for tax years beginning on or after January 1, 2019, unless the group elects to file a same-as-federal affiliated group consolidated return.
Citation: https://library.partnertax.ai/us-ky/form... | Indefinite carryforward for post-2017 NOLs, limited to 80% of taxable income; no carryback
NOLs generated in tax years beginning after December 31, 2017, may only offset up to 80% of taxable income but any unused amounts are available for carryforward indefinitely per IRC Sec. 172.
Citation: https://library.partnerta... | April 15, June 15, September 15, December 15
For calendar-year corporations with estimated tax liability exceeding $5,000, 25% of estimated tax must be paid by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.
Citation: https://library.partnertax.ai/us-ky/forms/720u#kentucky-forms-and-schedules | seven (7) months after the original due date; extension must be requested
The extension is not automatic; a corporation must request it on or before the original due date and pay the estimated tax. An extension of time to file does not extend the due date for payment of tax.
Citation: https://library.partnertax.ai/us... |
LA | Louisiana | CIFT-620
CIFT-620 is the Corporation Income & Franchise Tax return form that C corporations file in Louisiana. The evidence identifies this as the official form for both income tax (for tax year 2024) and franchise tax (for tax year 2025) purposes.
Citation: https://library.partnertax.ai/us-la/forms/cift-620?c=1#loui... | 5.5%
La. R.S. 47:287.12 establishes the corporate income tax rate for taxable years beginning on or after January 1, 2025, applicable to C corporations computing tax on Louisiana taxable income.
Citation: https://library.partnertax.ai/us-la/stat/47_287.12?c=1 | May 15
For calendar year filers, this is May 15, 2025 for tax year 2024.
Citation: https://library.partnertax.ai/us-la/forms/cift-620#when-to-file | $100,000 minimum franchise tax for public utility holding corporations
Public utility holding corporations are required to pay a minimum franchise tax of $100,000 per year under La. R.S. 47:602(C). No general minimum franchise tax for other corporations is stated in the evidence.
Citation: https://library.partnertax.... | Multiple formulas depending on primary business: Oil and gas businesses use four-factor formula (property, payroll, double-weighted sales); Air transportation uses single sales factor; Other transportation uses single sales factor; Service enterprises use two-factor formula (payroll, sales); Manufacturing and merchandi... | Separate-entity filing
Louisiana law does not provide for filing consolidated returns. Generally, separate corporate income and franchise tax returns must be filed by all corporate entities liable for a Louisiana tax return.
Citation: https://library.partnertax.ai/us-la/forms/cift-620#who-must-file | Indefinite carryforward, no carryback, limited to 72% of net income
For tax periods beginning on or after January 1, 2001, NOLs can be carried forward indefinitely. The NOL deduction is limited to 72 percent of net income. No carryback is permitted under Louisiana law.
Citation: https://library.partnertax.ai/us-la/fo... | April 15, June 15, September 15, December 15
For calendar-year corporations (Year Ended December 31, 2025), Louisiana requires four estimated tax installment payments on these dates. The statute La. R.S. 47:287.654 requires payments generally on or before the 15th day of the 4th, 6th, 9th, and 12th months of the taxab... | November 15
Extension is automatic if taxpayer timely requested a federal extension for the same taxable period and marks the box on Form CIFT-620 indicating this. No state extension form needs to be filed. Extension applies to both Corporation Income Tax and Corporation Franchise Tax (if filing both). Extension does ... |
ME | Maine | Form 1120ME
Maine corporate income tax return form for C corporations and other entities subject to Maine corporate income tax.
Citation: https://library.partnertax.ai/us-me/forms/1120me-instructions#general-instructions | 8.93%
Maine imposes graduated corporate income tax rates. For tax year 2025, the top marginal rate of 8.93% applies to adjusted federal taxable income over $3,500,000.
Citation: https://library.partnertax.ai/us-me/forms/1120me-instructions#specific-instructions | April 15
For calendar year 2025 filers. Fiscal year taxpayers file on or before the 15th day of the fourth month following the close of the taxable year, with exceptions for fiscal years ending June 30th (September 15th) and certain tax-exempt entities (15th day of the fifth month).
Citation: https://library.partnert... | None (no minimum tax stated in the corporate return instructions)
For tax years beginning in 2025, Maine corporate income tax is computed using graduated rates on adjusted federal taxable income with no floor or minimum amount: 3.5% of income not over $350,000; $12,250 plus 7.93% of the excess over $350,000 up to $1,0... | Single sales factor
Maine employs a single sales factor apportionment formula under which all income is apportioned to the state by multiplying the income by the sales factor, defined as a fraction with Maine sales in the numerator and total U.S. sales in the denominator.
Citation: https://library.partnertax.ai/us-me... | Mandatory unitary combined reporting
Taxable corporations that are members of an affiliated group engaged in a unitary business must file a combined report; they may alternatively file separate returns based on the combined report, but the combined report itself is mandatory for unitary members.
Citation: https://lib... | — | the 15th day of the 4th, 6th, 9th and 12th months following the beginning of the tax year
For calendar-year filers beginning January 1, these dates correspond to April 15, June 15, September 15, and December 15. Corporations must make estimated tax payments unless liability for the current or prior tax year (reduced b... | Automatic extension equal to any federal extension plus 30 days, or 7 months, whichever expires later
The extension is automatic and does not require a Maine extension request form. An extension to file is not an extension to pay; at least 90% of tax due must be paid by the original due date.
Citation: https://librar... |
MD | Maryland | Form 500
Form 500 is the Maryland Corporation Income Tax Return that corporations file to report and pay Maryland income tax on taxable income.
Citation: https://library.partnertax.ai/us-md/forms/500?c=1#maryland-environmental-trust-the-maryland-agricultural | 8.25%
Md. Code Ann., Tax-Gen. § 10-105(b) establishes the state income tax rate for a corporation at 8.25% of Maryland taxable income.
Citation: https://library.partnertax.ai/us-md/stat/gtg-10-105?c=1#b | April 15
Maryland statute and regulations establish that corporations must file Form 500 (Maryland Corporation Income Tax Return) by this date, which for calendar-year filers corresponds to April 15. The regulation states this applies to all corporations required to file under Part II of the subtitle.
Citation: https... | — | Single sales factor
Applies to tax years beginning after December 31, 2021. Rental/leasing companies, financial institutions, transportation companies, and worldwide headquartered companies must use special apportionment formulas.
Citation: https://library.partnertax.ai/us-md/forms/500#schedule-a | Separate-entity filing
Members of a federal consolidated group must file separate returns for Maryland purposes. Each member calculates taxable income on a separate-entity basis as if filing independently with the IRS.
Citation: https://library.partnertax.ai/us-md/forms/500#specific-instructions | Federal NOL carryforward and carryback periods apply; no state-specific carryforward limit stated. NOL deduction cannot reduce taxable income below zero. Recapture modification required when addition modifications exceed subtraction modifications in loss year.
Maryland uses the federal NOL under IRC § 172. Federal car... | April 15, June 15, September 15, December 15
For calendar-year corporations. Payments are due by the 15th day of the 4th, 6th, 9th and 12th months following the beginning of the tax year.
Citation: https://library.partnertax.ai/us-md/forms/500#other-matters | November 16
The extension is automatic if Form 500E is filed by the original due date with full payment of any balance due.
Citation: https://library.partnertax.ai/us-md/forms/500#other-matters |
MA | Massachusetts | Form 355
Form 355 is the Business/Manufacturing Corporation Excise Return filed by C corporations in Massachusetts for the tax year 2025.
Citation: https://library.partnertax.ai/us-ma/forms/form-355?c=1#preamble | 8.0%
Mass. Gen. Laws ch. 63, § 39 imposes an 8.0% excise on net income of business corporations (C corporations) for tax years beginning on or after January 1, 2012.
Citation: https://library.partnertax.ai/us-ma/gl/63-39?c=1#3 | April 15
S corporations have a different due date: the 15th day of the third month following the close of each taxable year.
Citation: https://library.partnertax.ai/us-ma/forms/form-355#preamble | $456 minimum excise (Form 355)
Massachusetts law provides for a minimum excise of $456 for business/manufacturing corporations filing Form 355, regardless of income. This minimum applies to the corporate excise tax under M.G.L. c. 63, § 39.
Citation: https://library.partnertax.ai/us-ma/forms/form-355?c=1#excise-calcu... | Single sales factor
Certain industries (airlines, motor carriers, courier and package delivery services, pipeline companies, electric industry, and telecommunications industry) subject to industry-specific regulations must use three-factor formula with double-weighted sales for 2025.
Citation: https://library.partner... | Combined reporting (unitary)
Massachusetts requires corporations engaged in a unitary business to file Form 355U, Massachusetts Corporate Combined Report, calculating income on a combined basis. An affiliated group election is also available.
Citation: https://library.partnertax.ai/us-ma/forms/form-355u#preamble | 20-year carryforward, no carryback, limited to percentage of net income
Massachusetts allows NOL carryforward for 20 succeeding taxable years following the year in which the loss was incurred (830 CMR 63.30.2(5)(a)). No carryback is permitted. The deduction is limited by percentage of net income: 25% for tax years end... | 40% of the estimated tax due for the year is due on the 15th day of the 3rd month of the taxable year; 25% of the estimated tax due for the year is due on the 15th day of the 6th month of the taxable year; 25% of the estimated tax due for the year is due on the 15th day of the 9th month of the taxable year; 10% of the ... | October 15
Extension is automatic if at least 50% of the total tax liability or the minimum tax of $456 (whichever is greater) is paid on or before the original due date.
Citation: https://library.partnertax.ai/us-ma/forms/form-355s#preamble |
MI | Michigan | Form 4891
Form 4891 is the Michigan Corporate Income Tax Annual Return filed by C corporations for the tax year, as identified in the CIT instruction booklet for standard taxpayers (which includes C corporations).
Citation: https://library.partnertax.ai/us-mi/forms/form-4891-cit?c=1#line-45-enter-the-total-estimated-... | 6.0%
MCL 206.623(1) imposes a corporate income tax on every taxpayer with business activity within Michigan at the rate of 6.0% on the corporate income tax base after allocation or apportionment to the state.
Citation: https://library.partnertax.ai/us-mi/stat/206.623?c=1#1 | April 30
For calendar year 2025 filers. Fiscal year filers with a federal tax year ending in 2026 must file by the last day of the fourth month after the end of the tax year.
Citation: https://library.partnertax.ai/us-mi/forms/form-4890-cit-booklet#due-dates-of-annual-returns | — | Single sales factor
Michigan apportions the corporate income tax base using a sales factor. The business income tax base is apportioned to Michigan by dividing total sales in Michigan by total sales everywhere during the tax year.
Citation: https://library.partnertax.ai/us-mi/forms/form-5772-fte-instructions#how-to-f... | Unitary business groups file a combined return
An affiliated group may elect to be treated as a unitary business group. The election is irrevocable and binding for the tax year made and the next 9 tax years.
Citation: https://library.partnertax.ai/us-mi/stat/206.691#1 | 10-year carryforward, no carryback
Michigan allows CIT business loss carryforward for a maximum of 10 tax years. No carryback is permitted. Federal NOL carryovers are added back for CIT purposes and cannot be claimed as a deduction on the Michigan CIT return.
Citation: https://library.partnertax.ai/us-mi/forms/form-4... | April 15, July 15, October 15, and January 15
For calendar-year filers. Fiscal year taxpayers should make returns and payments by the appropriate due date which is fifteen days after the end of each fiscal quarter.
Citation: https://library.partnertax.ai/us-mi/forms/form-4890-cit-booklet#filing-cit-quarterly-tax-esti... | December 30
The extension is not automatic; it must be requested by filing Form 4 (Application for Extension of Time to File Michigan Tax Returns) on or before the original due date. Proper payment must accompany the extension request. An extension of time to file is not an extension of time to pay.
Citation: https:/... |
MN | Minnesota | Form M4
Form M4 is the Corporation Franchise Tax Return filed by C corporations in Minnesota for the 2025 tax year, as shown in the form title and structure which includes income calculation (M4I), apportionment/fee calculation (M4A), and tax calculation (M4T) components.
Citation: https://library.partnertax.ai/us-mn... | 9.8%
Minnesota imposes a franchise tax on corporations computed by applying 9.8 percent to taxable income, as stated in Minn. Stat. § 290.06, Subdivision 1. This rate applies to C corporations for tax year 2025.
Citation: https://library.partnertax.ai/us-mn/stat/290.06?c=1#subdivision-1-computation-corporations-compu... | April 15
Minnesota corporations must file on the due date for filing the federal income tax return, not a fixed state date. For calendar-year C corporations, this is typically April 15, but the state statute references the federal due date rather than specifying a fixed date.
Citation: https://library.partnertax.ai/u... | Schedule based on Minnesota property, payroll, and sales or receipts: $0 (less than $1,250,000); $260 ($1,250,000–$2,509,999); $750 ($2,510,000–$12,539,999); $2,510 ($12,540,000–$25,069,999); $5,020 ($25,070,000–$50,139,999); $12,540 ($50,140,000 or more) (Form M4T)
The 2025 Form M4T Minimum Fee Table establishes a ti... | Single sales factor
Minnesota uses a single-sales factor to determine the apportionment percentage for corporations subject to franchise tax under the state's corporate income tax regime.
Citation: https://library.partnertax.ai/us-mn/forms/m4-instructions?c=1#m4a-apportionment-minimum-fee | Mandatory unitary combined reporting
Members of a unitary business must file a single combined corporate franchise tax return. A unitary business is defined by unity of ownership, operation, and use. The combined return includes domestic corporations and disqualified captive insurance companies but excludes regulated ... | 15-year carryforward, no carryback, 70% of taxable net income deduction cap
Minnesota Stat. § 290.095, Subd. 3(a) establishes a 15-year carryforward period for corporate net operating losses. Subd. 2(b) states that carryback provisions of federal IRC § 172(b) do not apply to Minnesota corporations. Subd. 2(c) caps the... | the 15th day of the third, sixth, ninth, and 12th month of the taxable year
For calendar-year filers, these dates correspond to March 15, June 15, September 15, and December 15. Short tax years of fewer than four months require no estimated payments.
Citation: https://library.partnertax.ai/us-mn/stat/289A.26#subd-2-a... | Seven months or the amount of time granted by the Internal Revenue Service, whichever is longer; automatic extension
The extension is automatic and does not require a request. If the IRS grants a longer extension, Minnesota extends to the federal due date. This is a filing extension only; tax payment must be made by t... |
MS | Mississippi | Form 83-100
Form 83-100 is the Mississippi Corporate Income and Franchise Tax return form that C corporations file for the tax year, as identified in the title and instructions of the 2025 form.
Citation: https://library.partnertax.ai/us-ms/forms/83-100?c=1#general-information-and-instructions-2 | 5%
Mississippi uses graduated rates: 0% on the first $5,000 of taxable income, 4% on the next $5,000, and 5% on taxable income in excess of $10,000. The top rate is 5%.
Citation: https://library.partnertax.ai/us-ms/forms/83-100#electronic-filing | April 15
Mississippi requires the corporate income and franchise tax return (Form 83-100) to be filed on or before the 15th day of the 4th month following the close of the accounting year for all corporations, with adjustment to the next business day if the date falls on a Saturday, Sunday, or legal holiday.
Citation... | $25 minimum tax (Form 83-100)
For tax year 2025, Mississippi corporations must pay a minimum franchise tax of $25, regardless of capital employed. The franchise tax is computed at $0.75 per $1,000 of capital in excess of $100,000, but the minimum applies when the calculated tax would be less than $25. This minimum is ... | Three-factor formula (property, payroll, and sales) for most businesses; single sales factor for retailers, wholesalers, and service companies; specific formulas for manufacturers, pipelines, motor carriers, utilities, and other specialized industries
Mississippi uses different apportionment formulas depending on the ... | Elective combined (otherwise separate)
An affiliated group of corporations may elect to file on a combined basis for purposes of the income tax, with the term combined indicating an election where the separately computed net income/loss of a group of affiliated corporations is summed to determine the net income subjec... | 2-year carryback, 20-year carryforward; no deduction cap
For any taxable year ending after December 31, 2001, a corporation's NOL is carried back to each of the two (2) taxable years preceding the year of the NOL, starting with the earliest, and then to each of the twenty (20) tax years following the year of the NOL, ... | 15th day of the 4th month after year end, 15th day of the 6th month after year end, 15th day of the 9th month after year end, 15th day of the 12th month after year end
For calendar-year filers. Payment is due on the next business day if the date falls on a Saturday, Sunday or legal holiday.
Citation: https://library.... | October 15
Automatic extension is granted if a taxpayer files an extension for federal tax purposes. The authorized extension of time to file does not extend the time for payment of the income or franchise tax due.
Citation: https://library.partnertax.ai/us-ms/forms/83-100#who-must-file |
MO | Missouri | Form MO-1120
Form MO-1120 is the Missouri Corporation Income Tax Return filed by C corporations for the 2025 tax year.
Citation: https://library.partnertax.ai/us-mo/forms/mo-1120?c=1#preamble | 4%
Section 143.071 RSMo imposes a tax on Missouri taxable income of corporations at this rate for all tax years beginning on or after January 1, 2020, which includes the 2025 tax year.
Citation: https://library.partnertax.ai/us-mo/stat/143.071?c=1#3 | April 15
For calendar-year filers, this is April 15. When the due date falls on a Saturday, Sunday, or legal holiday, the return is considered timely if filed on the next business day.
Citation: https://library.partnertax.ai/us-mo/forms/mo-1120-instructions#time-and-place-of-filing-and-payment | None (repealed effective 2016)
Missouri's annual franchise tax under Chapter 147 was repealed for tax years beginning on or after January 1, 2016. The statute states that for tax years beginning on or after January 1, 2016, no annual franchise tax shall be imposed under section 147.010. For tax year 2025, no franchise... | Single sales factor (receipts factor)
Missouri provides multiple apportionment methods. The primary method for general multistate corporations is Method Two A, which uses a receipts factor apportionment. Industry-specific methods (Methods Three through Seven) are available for transportation, railroad, interstate brid... | Separate-entity filing
A corporation that participates in a consolidated federal income tax return but not a Missouri consolidated return shall file a separate Missouri Corporation Income Tax Return (Form MO-1120), establishing that members of federal consolidated groups must file separately for Missouri purposes.
Ci... | 2-year carryback, 20-year carryforward
Missouri does not have a state NOL deduction; only federal NOLs may be used. NOLs carried back more than two years from the loss year are treated as addition modifications. An NOL disallowed on this basis may be carried forward for 20 years from the loss year. The NOL deduction c... | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
Missouri statute § 143.541(1) establishes that for C corporations filing declarations on or before April 15 of the taxable year, estimated tax shall be paid in four equal installments on these dates, with the fourth installment due December 15 of t... | up to 180 days; automatic extension if federal extension is granted
Missouri grants an automatic extension of time to file corporation income tax to any corporation or pass-through entity that has a federal extension. The extension is automatic and extends the due date up to 180 days. Form MO-7004 and payment are due ... |
MT | Montana | Form CIT
Montana requires C corporations doing business in the state to file a Montana Corporate Income Tax Return (Form CIT) and pay corporate income tax.
Citation: https://library.partnertax.ai/us-mt/forms/corporate-income-tax?c=1#montana-corporate-income-tax | 6.75%
Montana imposes a corporate income tax on C corporations at the standard rate of 6.75% of net income, as stated in Mont. Code Ann. § 15-31-121(1). This is the primary rate for corporations doing business in Montana; alternative rates (7% for water's-edge election, 0.5% for alternative gross sales) apply only to ... | May 15
For calendar-year C corporations filing the Montana Corporate Income Tax Return (Form CIT), the regular due date is May 15 following the close of the calendar year, as stated in Mont. Code Ann. § 15-31-111(2)(a).
Citation: https://library.partnertax.ai/us-mt/stat/15-31-111?c=1#a | $50
Montana Code Annotated § 15-31-121(3) imposes a minimum tax of $50 on each corporation subject to taxation under the corporate income tax chapter, regardless of income.
Citation: https://library.partnertax.ai/us-mt/stat/15-31-121?c=1#3 | Single sales factor
For tax periods beginning after December 31, 2024, Montana uses a single receipts factor apportionment formula. Prior periods used different formulas: double-weighted receipts factor (after June 30, 2021) and equally-weighted three-factor formula (on or before June 30, 2021).
Citation: https://lib... | Unitary combined reporting (with optional water's edge election)
Montana requires unitary combined reporting. Multinational corporations may elect water's edge unitary combination method. Consolidated returns are permitted only for affiliated groups constituting a unitary business with department permission.
Citation... | 10-year carryforward, 3-year carryback (limited to $500,000 per tax period) for losses beginning after December 31, 2017
For tax periods ending before January 1, 2018, losses had a 7-year carryforward and 3-year carryback. Taxpayers may elect to forego the carryback period.
Citation: https://library.partnertax.ai/us-... | April 15, June 15, September 15, December 15
Mont. Code Ann. § 15-31-502(2)(a)(i) specifies the due dates for calendar-year corporate estimated tax payments when annual estimated tax is $5,000 or more: four quarterly installments on April 15, June 15, September 15, and December 15.
Citation: https://library.partnerta... | November 15
Montana grants all C corporations an automatic six-month extension to file a return. Extension deadlines are for returns only; any tax liability must still be paid by the original due date or it will be subject to uniform penalties and interest.
Citation: https://library.partnertax.ai/us-mt/forms/corporat... |
NE | Nebraska | Form 1120N
Form 1120N is the Nebraska Corporation Income Tax Return that C corporations file for the tax year. The evidence identifies it as "Nebraska Corporation Income Tax Return" and specifies that "A 2025 Form 1120N must be used to file for the calendar year 2025, or a fiscal year beginning in 2025."
Citation: ht... | 5.20%
For the 2025 taxable year, Nebraska imposes a corporate income tax at a flat rate of 5.20% on Nebraska taxable income of C corporations, as established by LB 754 (2023) and applied to all corporate taxpayers filing Form 1120N.
Citation: https://library.partnertax.ai/us-ne/forms/corp-booklet?c=1#instructions | March 15
For calendar-year C corporations filing Form 1120N, the due date is the 15th day of March following the close of the calendar year; for fiscal-year filers, the due date is the 15th day of the third month following the close of the fiscal year. This is the regular (non-extended) due date under Nebraska Adminis... | — | Single sales factor
Nebraska apportions multistate corporate income using a single, sales-only factor. The apportionment formula consists of a fraction where the numerator is total sales in Nebraska and the denominator is total sales everywhere, applied to federal taxable income as adjusted.
Citation: https://library... | Mandatory unitary combined reporting
When a group of corporations conducts a unitary business, a single combined return must be filed reporting the income of the entire group. Nebraska requires each corporate taxpayer that is part of a unitary group to file only one income tax return for the group for each taxable yea... | 20-year carryforward for NOLs incurred in tax years beginning on or after January 1, 2014; 5-year carryforward for NOLs incurred in tax years beginning prior to January 1, 1987; no carryback allowed
Nebraska allows carryforward only, not carryback. For NOLs incurred in tax years beginning on or after January 1, 2014, ... | April 15, June 15, September 15
Three estimated payments required for calendar-year corporate filers.
Citation: https://library.partnertax.ai/us-ne/forms/corp-booklet#line-12 | Seven months after the original due date (automatic extension)
Nebraska allows a maximum of a seven-month extension beyond the original due date of the corporation income tax return when an Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return (Form 7004N) is filed ... |
NV | Nevada | None (no corporate income tax)
Nevada does not impose a corporate income tax. C corporations in Nevada are instead subject to the Commerce Tax (Form EXC-F025) if Nevada gross revenue exceeds $4,000,000, and may be subject to the Modified Business Tax on wages.
Citation: https://library.partnertax.ai/us-nv/no-tax/corp... | None (no corporate income tax)
Derived from corporation_franchise_minimum_tax for Nevada, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax#filing-consequences | None
Nevada does not impose a corporate income tax. Instead, NRS 363C.200(1) imposes a commerce tax on business entities whose Nevada gross revenue exceeds $4,000,000, with returns due 45 days after the June 30 taxable year end.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax?c=1#summary | None (no corporate income or franchise tax minimum; Nevada does not impose a corporate income tax)
Nevada does not impose a corporate income tax or a corporate income or franchise tax measured by net income. The state's principal entity-level taxes are the Commerce Tax (imposed on Nevada gross revenue above $4,000,000... | None (no corporate income tax)
Nevada does not impose a corporate income tax, and therefore there is no Nevada apportionment regime for income tax purposes.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax?c=1#filing-consequences | None (no corporate income tax)
Nevada does not impose a corporate income tax. Therefore, there is no corporate income tax return to file, and no apportionment, combined reporting, or net operating loss regime for income tax purposes.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax#filing-con... | None (no corporate income tax)
Nevada does not impose a corporate income tax and therefore has no net operating loss regime for income tax purposes.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax#filing-consequences | None (no estimated payments required)
Nevada does not impose a corporate income tax, and therefore does not require corporate estimated tax payments.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax?c=1#summary | None (no corporate income tax)
Derived from corporate_tax_rate for Nevada, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-nv/no-tax/corporate-income-tax#filing-consequences |
NH | New Hampshire | Form NH-1120
Form NH-1120 is the Corporate Business Profits Tax Return that C corporations (business organizations taxed as corporations federally) must file in New Hampshire for tax year 2025 when gross business income exceeds $109,000.
Citation: https://library.partnertax.ai/us-nh/forms/nh-1120-instructions-2025?c=... | 7.5%
Rate applies to taxable periods ending on or after December 31, 2023
Citation: https://library.partnertax.ai/us-nh/forms/nh-1120-instructions-2025#taxpayer-identification | April 15
For calendar-year filers. Fiscal-year filers must file by the 15th day of the 4th month following the close of the entity's fiscal period.
Citation: https://library.partnertax.ai/us-nh/forms/bt-summary-instructions-2025#when-to-file | None (no minimum tax stated in the corporate return instructions)
New Hampshire imposes a Business Profits Tax (BPT) computed as a percentage of taxable business profits with no minimum or floor amount stated in the corporate return instructions. The tax is calculated as Line 11 (New Hampshire Taxable Business Profits... | Form DP-80, Apportionment of Income
New Hampshire requires multistate business organizations with business activity both inside and outside the state to apportion gross business profits using Form DP-80. The apportionment factor is entered to six decimal places on the return.
Citation: https://library.partnertax.ai/u... | Mandatory unitary combined reporting
New Hampshire requires business organizations that are conducting a unitary business inside and outside New Hampshire to file a combined Business Profits Tax (BPT) return (a member of the unitary group must be subject to tax in another jurisdiction). Separate entity filing is used ... | 10-year carryforward, no carryback, with a cap of $10,000,000 per year for taxable periods ending on or after January 1, 2013
For taxable periods ending 7/1/2005 through 12/31/2012, the cap was $1,000,000. The $10,000,000 cap applies to taxable periods ending 1/1/2013 and after.
Citation: https://library.partnertax.a... | 25 percent is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percen... | 7 months beyond the original due date (automatic if 100% of tax is paid by the original due date)
New Hampshire grants an automatic 7-month extension to file the business tax return (which includes the corporate Business Profits Tax) if 100% of the tax determined to be due has been paid by the original due date. The e... |
NJ | New Jersey | CBT-100
CBT-100 is the Corporation Business Tax Return form that C corporations file in New Jersey for the 2025 tax year for accounting periods ending on and after July 31, 2025, through June 30, 2026.
Citation: https://library.partnertax.ai/us-nj/forms/cbt-100?c=1#2025-accounting-periods-and-due-dates | 9%
For C corporations (non-S corporations) with taxable net income greater than $100,000, the top graduated corporate tax rate is 9%, applied to entire net income or the portion allocable to New Jersey.
Citation: https://library.partnertax.ai/us-nj/forms/cbt-100?c=1#line-2a-amount-of-tax | May 15
For C corporations filing the CBT-100 (Corporation Business Tax Return), New Jersey requires returns and payments to be filed on this date, with adjustment to the following business day if the due date falls on a weekend or legal holiday. For calendar-year filers with a December 31 year-end, the federal return ... | Based on New Jersey gross receipts: Less than $100,000 = $500; $100,000 or more but less than $250,000 = $750; $250,000 or more but less than $500,000 = $1,000; $500,000 or more but less than $1,000,000 = $1,500; $1,000,000 or more = $2,000. For affiliated or controlled groups with total payroll of $5,000,000 or more: ... | Single sales factor
100% of the sales fraction for privilege periods beginning on or after January 1, 2014. maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-nj/stat/54_10A-6#preamble | Combined reporting
New Jersey requires combined reporting for unitary groups. The state offers three filing method options: water's-edge group (default), world-wide group election, or affiliated group election.
Citation: https://library.partnertax.ai/us-nj/forms/cbt-100u#when-to-file | 20-year carryforward, no carryback
New Jersey allows net operating losses to be carried forward for 20 privilege periods with no carryback allowed. For losses generated in privilege periods ending on and after July 31, 2023, an 80% deduction limitation applies: NOLs generated after July 31, 2023 can only be deducted u... | the 15th day of the 4th, 6th, 9th, and 12th months of the tax year
For C corporations with 2025 total tax liability greater than $1,500, New Jersey requires installment payments on Form CBT-150 due on or before the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Corporations with gross receipts of $50,... | October 15
Extension is automatic only if the corporation has paid at least 90% of the tax liability and timely filed Form CBT-200-T. Extension applies only to filing, not to payment of tax due.
Citation: https://library.partnertax.ai/us-nj/forms/cbt-100#when-to-file |
NM | New Mexico | CIT-1
C corporations file the CIT-1 Corporate Income and Franchise Tax Return for New Mexico corporate income and franchise tax purposes.
Citation: https://library.partnertax.ai/us-nm/forms/cit-1-instructions#preamble | 5.9%
Flat rate on taxable income under Section 7-2A-3 NMSA 1978. maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-nm/stat/7-2A-5 | April 15
The 2025 CIT-1 Instructions state that for C corporations filing on a calendar year basis, the due date is April 15, 2026, which corresponds to April 15 for calendar-year filers under the regular (non-extended) filing deadline.
Citation: https://library.partnertax.ai/us-nm/forms/cit-1-instructions?c=1#due-da... | $50 franchise tax (CIT-1)
The $50 franchise tax is due for each tax year, including short years, and may not be prorated based on a short-year return. This applies to all corporations engaging in business in New Mexico or exercising corporate franchise in the state, whether actively engaged in business or not.
Citati... | Three-factor (property, payroll, and sales), evenly weighted; with elective single-weighted sales factor alternatives for qualifying manufacturers and headquarters operations
New Mexico uses an evenly weighted three-factor apportionment formula with property, payroll, and sales as the three factors. The formula applie... | Mandatory unitary combined reporting
A unitary group of corporations must file a return properly reporting and paying tax on the worldwide apportioned income of the unitary group unless the group properly elects to report and pay tax on taxable income as a water's-edge or consolidated group.
Citation: https://library... | 19-year carryforward, no carryback, limited to 80% of apportioned net income
New Mexico conforms to federal NOL rules as of January 1, 2018. For corporations, NOLs may be carried forward for 19 years (if incurred on or after January 1, 2013) but cannot be carried back. The deduction is limited to 80% of the taxpayer's... | April 15, June 15, September 15, January 15
For calendar year C corporation taxpayers filing the CIT-1 (Corporate Income and Franchise Tax Return), four equal estimated tax installments are due on these dates. Evidence e1 states the general rule applies to calendar year taxpayers, and evidence e13 confirms the CIT-1 E... | Federal extension accepted (attach the federal extension to CIT-1)
maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-nm/forms/cit-1-instructions#required |
NY | New York | Form CT-3
Form CT-3 is the General Business Corporation Franchise Tax Return filed by C corporations subject to tax under Article 9-A. Form CT-3-A (General Business Corporation Combined Franchise Tax Return) is also available for combined groups. Form CT-3-S is for S corporations.
Citation: https://library.partnertax... | 6.5%
For tax year 2025, New York imposes a franchise tax on C corporations (general business taxpayers) under Article 9-A. The rate applies to business income base and is the top rate for corporations not qualifying for preferential rates.
Citation: https://library.partnertax.ai/us-ny/forms/ct-3?c=1#tax-rates-schedul... | April 15
For calendar year filers, the return is due on or before April 15. If the filing date falls on a Saturday, Sunday, or legal holiday, the return must be filed on or before the next business day.
Citation: https://library.partnertax.ai/us-ny/forms/ct-3#when-to-file | Varies by New York receipts: $25 (not more than $100,000) to $200,000 (over $1,000,000,000) (Form CT-3)
New York imposes a fixed dollar minimum franchise tax on C corporations that varies by receipts bracket. For general business corporations with New York receipts not more than $100,000, the minimum is $25; the minim... | Single sales factor (receipts)
New York apportions multistate corporate income using a single sales factor based on receipts. The apportionment factor is a fraction where the numerator includes receipts from sales of tangible personal property, electricity, real property, and other business receipts sourced to New Yor... | Mandatory unitary combined reporting
New York requires affiliated corporations conducting a unitary business and meeting ownership requirements to file Form CT-3-A, General Business Corporation Combined Franchise Tax Return. The evidence identifies a unitary business requirement and describes corporations that 'must f... | 3-year carryback, 20-year carryforward; carryforward limited to amount reducing tax to higher of tax on capital base or fixed dollar minimum
New York Tax Law § 210(a)(ix) establishes the NOL regime for C corporations under Article 9-A (Franchise Tax on Business Corporations). Losses may be carried back three taxable y... | One of such installments shall be paid at the time of the filing of the declaration, one shall be paid on the following September fifteenth, and one on the following December fifteenth.
New York Tax Law § 213-B applies to Article 9-A (Franchise Tax On Business Corporations). For calendar-year filers filing declaration... | October 15
Extension is automatic upon filing Form CT-5 or CT-5.3 and paying properly estimated tax by the original due date. Up to two additional extensions may be requested by filing Form CT-5.1.
Citation: https://library.partnertax.ai/us-ny/forms/ct-3#when-to-file |
NC | North Carolina | Form CD-405
Form CD-405 is the C Corporation Tax Return filed by C corporations in North Carolina for tax year 2025. The instructions state 'File the 2025 return for calendar year 2025 and fiscal years that begin in 2025' using this form.
Citation: https://library.partnertax.ai/us-nc/forms/cd-405?c=1#north-carolina-p... | 2.25%
N.C. Gen. Stat. § 105-130.3 imposes a tax on the State net income of every C Corporation at 2.25% for taxable years beginning in 2025.
Citation: https://library.partnertax.ai/us-nc/stat/105-130.3?c=1 | April 15
N.C. Gen. Stat. § 105-130.17(b) establishes the regular due date for C corporation income tax returns as the 15th day of the fourth month following the close of the income year, which for calendar-year filers equals April 15.
Citation: https://library.partnertax.ai/us-nc/stat/105-130.17?c=1#b | $200.00 minimum franchise tax (Form CD-405)
For C corporations, North Carolina imposes a franchise tax with a minimum of $200.00 regardless of net worth, as stated in the C Corporation Tax Return Instructions (Form CD-405). The franchise tax is computed at $1.50 per $1,000 of the first $1,000,000 of net worth (with a ... | Single sales factor
North Carolina uses a single sales factor apportionment formula for general corporations. Special apportionment formulas apply to certain types of businesses including banks, wholesale content distributors, electric power companies, pipeline companies, air and water transportation companies, railro... | Combined income tax return only if specifically directed in writing by the Secretary of Revenue
North Carolina generally requires separate-entity filing. Combined income tax returns are permitted only when the Secretary of Revenue specifically directs in writing. Separate franchise tax returns must still be filed for ... | 15-year carryforward for Federal NOL Carryovers, indefinite carryforward for NC NOL Carryovers, no carryback, no deduction cap
Federal NOL Carryovers are limited to losses incurred in the preceding 15 taxable years. NC NOL Carryovers have no stated expiration period. Total NOL deduction cannot exceed NC taxable income... | the 15th day of the 4th, 6th, 9th and 12th months of the taxable year
N.C. Gen. Stat. § 105-163.40(a)(1) establishes that if a corporation's estimated tax equals or exceeds $500 before the 1st day of the 4th month of the taxable year, the corporation must pay estimated tax in four equal installments on or before the 1... | November 16
Automatic extension granted if taxpayer receives automatic federal extension and fills in the Federal Extension circle on Form CD-405.
Citation: https://library.partnertax.ai/us-nc/forms/cd-405#north-carolina-political-organizations |
ND | North Dakota | Form 40
Form 40 is the North Dakota Corporation Income Tax Return filed by C corporations. The evidence identifies Form 40 as the corporate income tax return form for corporations engaged in business or having sources of income from North Dakota.
Citation: https://library.partnertax.ai/us-nd/forms/s-corp-income-tax-b... | 4.31%
North Dakota imposes a graduated corporate income tax on C corporations. The top rate of 4.31% applies to taxable income exceeding fifty thousand dollars under N.D.C.C. § 57-38-30.
Citation: https://library.partnertax.ai/us-nd/stat/57-38-30?c=1#3 | April 15
For calendar-year filers. Fiscal-year filers must file by the 15th day of the fourth month following the close of the fiscal year.
Citation: https://library.partnertax.ai/us-nd/forms/corp-income-tax-booklet?c=1#north-dakota-s-corporation-income-tax | — | Three-factor (property, payroll, and sales) apportionment, equally weighted
The apportionment formula equally weights property, payroll, and sales factors. Each factor represents the percentage of the corporation's North Dakota activity compared to its total activity everywhere. Special apportionment rules may apply f... | Mandatory unitary combined reporting
North Dakota requires corporations that are part of a unitary business group to file using the combined report method. A water's edge election is available as an alternative to worldwide unitary combined reporting, but the default requirement is mandatory combined reporting for uni... | Carryforward for same number of years as federal loss of like character; no carryback
North Dakota NOL must be carried forward for the same number of years as a federal loss of like character (e.g., regular net operating loss, product liability loss, or foreign expropriation loss). No carryback is permitted. The NOL c... | April 15, June 15, September 15, and January 15
For calendar-year C corporation filers. Payments are due on the 15th day of the 4th, 6th, 9th months of the taxable year, and the 15th day of the 1st month of the following taxable year. Fiscal-year filers use the 15th day of the 4th, 6th, and 9th months of the current t... | October 15
For calendar-year C corporations filing Form 40: A federal extension is automatically accepted by North Dakota for the same period plus one additional month (November 15th for calendar-year filers). A separate North Dakota extension requires filing Form 101 prior to the original due date and is not automati... |
OH | Ohio | None (no corporate income tax)
Ohio does not impose a corporate income tax. C corporations are subject to the Commercial Activity Tax (CAT) instead, which is a gross-receipts privilege tax, not an income tax.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax; C corporations do not file a corporate return in Ohio)
Ohio does not impose a corporate income tax on C corporations. The corporation franchise tax was phased out by Am. Sub. H.B. 66 (2005) and replaced by the Commercial Activity Tax (CAT), which is a gross-receipts privilege tax levied ... | None (no corporate income tax)
Ohio imposes no corporate net-income tax, so no apportionment formula applies to C corporations. The competing formulas found in evidence both come from pass-through and individual instruments (the IT 1040 booklet's 20/20/60 weighting and the IT 1140 Apportionment Ratio Summary's 70/15/1... | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Ohio, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-oh/no-tax/corporate-income-tax#summary |
OK | Oklahoma | Form 512
Form 512 is the Oklahoma Corporation Income Tax Return filed by C corporations for the tax year. The evidence identifies it as 'Oklahoma Corporation Income Tax Return' and specifies it is used by corporations doing business within or deriving income from sources within Oklahoma, with the exception that Small ... | 4%
Oklahoma imposes a corporate income tax at a rate of 4% on C corporation net income for tax year 2025, as stated in the Form 512 instructions.
Citation: https://library.partnertax.ai/us-ok/forms/512-pkt?c=1#2025-oklahoma-corporation-tax-packet-2-3 | April 15
Oklahoma corporate returns are due no later than 30 days after the federal due date for C corporations filing Form 512, as stated in the official 2025 Form 512 instructions.
Citation: https://library.partnertax.ai/us-ok/forms/512-pkt?c=1#general-filing-information | None (no minimum tax stated in the corporate return instructions)
The 2025 Form 512 Oklahoma Corporation Income Tax Return instructions set out the tax computation as 4% of Oklahoma taxable income with no minimum, floor, or fixed-dollar charge appearing anywhere in the computation.
Citation: https://library.partnerta... | Three-factor (property, payroll, sales)
If fewer than three factors are present, Oklahoma uses a two-factor or single-factor formula consisting of the arithmetical average of the factors present.
Citation: https://library.partnertax.ai/us-ok/forms/512-pkt#line-9-gains-or-losses | Elective consolidated return
If a federal consolidated return is filed, an Oklahoma consolidated return may be required or permitted under certain circumstances. An election to file a separate or consolidated return is made with the timely filing of the original return and cannot be changed with an amended return. Onc... | Unlimited carryforward, no carryback (except for specific farm losses, insurance companies, federally declared disasters, and specified liability losses), with 80% limitation on deduction for NOLs arising after December 31, 2017
Oklahoma NOLs are computed independently referencing IRC Sec. 172. The Tax Cuts and Jobs A... | 15th day of the fourth month, 15th day of the sixth month, 15th day of the ninth month, 15th day of the first month of the succeeding taxable year
Four equal quarterly installments required when tax liability is reasonably expected to be $500 or more.
Citation: https://library.partnertax.ai/us-ok/forms/512-pkt#declar... | November 16
If no Oklahoma liability is owed, a federal extension automatically extends the Oklahoma return. If Oklahoma liability is owed or no federal extension exists, Form 504-C must be filed by the original due date with at least 90% of the tax liability to avoid penalty.
Citation: https://library.partnertax.ai/... |
OR | Oregon | Form OR-20
Form OR-20, Oregon Corporation Excise Tax Return, is filed by C corporations doing business in Oregon. Evidence e15 states: 'Except as provided by Pub.L. 86-272, all corporations doing business in Oregon must file Form OR-20, and are subject to the minimum excise tax.' For C corporations not doing business ... | 7.6%
For C corporations filing Form OR-20-INC (Oregon Corporation Income Tax Return), the top marginal rate applies when Oregon taxable income exceeds $1 million: multiply the amount over $1 million by 7.6 percent and add $66,000. Income tax filers pay only calculated tax and are not subject to minimum tax.
Citation:... | May 15
Oregon requires C corporation income tax returns (Form OR-20-INC) to be filed by the 15th day of the month following the federal corporation return due date, with adjustment to the next business day if the 15th falls on a Saturday, Sunday, or legal holiday.
Citation: https://library.partnertax.ai/us-or/forms/o... | Minimum tax varies by Oregon sales of filing group: $150 (under $500,000) to $100,000 ($100,000,000 and above) (Form OR-20)
For C corporations filing the excise tax return (Form OR-20), the minimum tax is based on Oregon sales and ranges from $150 for sales under $500,000 to $100,000 for sales of $100,000,000 and abov... | Single sales factor
maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-or/stat/314.650 | Mandatory consolidated filing for federal consolidated groups (unitary members only); separate-entity filing otherwise
Oregon requires that if a corporation is a member of an affiliated group filing a consolidated federal return, it must file an Oregon return based on that federal return when the members are included ... | 15-year carryforward, no carryback (except for crop production, animal production, or aquaculture)
Oregon allows corporations to carry net operating losses forward up to 15 years. Oregon does not allow net losses to be carried back unless a corporation is engaged in crop production, animal production, or aquaculture. ... | April 15, June 15, September 15, and December 15
For calendar-year filers, Oregon corporate estimated tax payments are due quarterly on these four dates. If a due date falls on a Saturday, Sunday, or legal holiday, the payment is due the next regular business day.
Citation: https://library.partnertax.ai/us-or/forms/o... | November 16
For C corporations filing Form OR-20-INC (Oregon Corporation Income Tax Return), the extended due date is determined by reference to the federal extension due date. The extension must be requested by filing a federal extension form (Form 7004 or equivalent) or an Oregon-only extension, and the Oregon exten... |
PA | Pennsylvania | RCT-101
Inactive corporations may file RCT-101-I instead.
Citation: https://library.partnertax.ai/us-pa/forms/rct-101i#print-form-next-page | 7.99%
Pennsylvania Corporate Net Income Tax rate for tax year 2025 is 7.99%, as shown in the tax rate schedule in REV-1200 CT-1 PA Corporation Tax Instructions.
Citation: https://library.partnertax.ai/us-pa/forms/rev-1200?c=1#corporate-net-income-tax-weighting-of-factors-tax-period-tax | May 15
For Pennsylvania C corporations filing the RCT-101 PA Corporate Net Income Tax Report, the due date is determined by reference to the federal return due date, applicable to both calendar and fiscal year filers, with adjustment for weekends and holidays.
Citation: https://library.partnertax.ai/us-pa/forms/rev-1... | $75 minimum Capital Stock or Foreign Franchise Tax
Under 61 Pa. Code § 155.29(a), a minimum Capital Stock or Foreign Franchise Tax of $75 is imposed on corporations maintaining a corporate tax account, applicable to tax years commencing with calendar year 1983 and each year thereafter, and is due even when the actual ... | Single sales factor
For tax years beginning on or after January 1, 2013, Pennsylvania uses a single sales factor apportionment method unless a special apportionment method is required. The apportionment factor consists of sales attributable to Pennsylvania divided by total sales of the taxpayer.
Citation: https://lib... | Separate-entity filing
Pennsylvania requires separate-company corporate net income tax reporting. Members of a federal consolidated group must recast their federal taxable income on a separate-company basis for Pennsylvania purposes; consolidated and combined returns are not permitted.
Citation: https://library.partn... | 3-year carryforward, no carryback, limited to 40% of taxable income
Pennsylvania allows net operating losses to be carried forward for 3 succeeding years with no carryback. The deduction is limited to the lesser of the net loss available or 40% of current taxable income. The RCT-103 instructions state that taxpayers m... | 15th day of the 3rd, 6th, 9th and 12th months of the tax year
maintainer-verified citation (admin drawer offline); grounded in already-ingested library text
Citation: https://library.partnertax.ai/us-pa/forms/dpo-05#april-30 | September 15
For a calendar-year filer, the PA Corporate Net Income Tax Report (RCT-101) extension date is September 15, 2026, which is six months after the original April 15, 2026 due date. Taxpayers granted a federal extension are automatically granted a Pennsylvania extension; those without a federal extension may ... |
RI | Rhode Island | Form RI-1120C
Every business corporation exercising corporation functions or otherwise doing business in Rhode Island is required to file an annual tax return using Form RI-1120C and is subject to the income tax under R.I. Gen. Laws § 44-11-2.
Citation: https://library.partnertax.ai/us-ri/forms/business-corp-general-... | 7%
Rhode Island imposes a corporate income tax of seven percent (7%) on net income apportioned to Rhode Island for C corporations, with a minimum tax of $400.00.
Citation: https://library.partnertax.ai/us-ri/forms/business-corp-general-instructions?c=1#5-rate-of-tax | April 15
June 30 fiscal year end filers have a different due date: the fifteenth day of the third month following the close of the taxable year.
Citation: https://library.partnertax.ai/us-ri/forms/ri-1120c-instructions#general-information | $400.00 (Form RI-1120C)
Rhode Island imposes a minimum tax of $400.00 on C corporations, payable with Form RI-1120C. The minimum applies regardless of income; the corporation pays the greater of 7% of net income apportioned to Rhode Island or the $400.00 minimum.
Citation: https://library.partnertax.ai/us-ri/forms/ri... | Single sales factor
For C corporations and combined groups with C corporation members for tax years beginning on or after January 1, 2015, Rhode Island uses a single sales factor apportionment formula based on total receipts from sales or other sources.
Citation: https://library.partnertax.ai/us-ri/regs/280-20-25-9#9... | Mandatory unitary combined reporting
An affiliated group of C corporations, as defined in IRC § 1504, may also elect to be treated as a combined group (federal consolidated election).
Citation: https://library.partnertax.ai/us-ri/forms/ri-1120c-instructions#information-section | 5-year carryforward, no carryback
NOL must be adjusted to reflect Rhode Island inclusions and exclusions, and cannot exceed the federal IRC §172 deduction. NOL sustained during years when taxpayer was not subject to RI corporate tax is not deductible.
Citation: https://library.partnertax.ai/us-ri/forms/ri-1120c-instr... | 15th day of the 4th month (25%), 15th day of the 6th month (25%), 15th day of the 9th month (25%), 15th day of the 12th month (25%)
Each installment is 25% of the estimated tax. Applies to corporations with estimated tax reasonably expected to exceed $400.
Citation: https://library.partnertax.ai/us-ri/forms/business-... | June 30
Extension is automatic. A proper estimate of the amount of tax due for the taxable year is required to be reported on Form BUS-EXT when it is filed, otherwise the extension will be void.
Citation: https://library.partnertax.ai/us-ri/forms/business-corp-general-instructions#electronic-mandate |
SC | South Carolina | SC1120
SC1120 is the C Corporation Income Tax Return form that C corporations file in South Carolina. The instructions document states 'SC1120 - C Corporation' as the form to use for C corporations.
Citation: https://library.partnertax.ai/us-sc/forms/sc1120i?c=1#preamble | 5%
South Carolina imposes an income tax on corporations at a flat rate of 5% on South Carolina taxable income, applied to C corporations and other entities taxed as corporations for federal income tax purposes.
Citation: https://library.partnertax.ai/us-sc/stat/12-6-530?c=1 | April 15
South Carolina Code § 12-6-4970(A) and SC1120 form instructions establish that C corporations must file their income tax return by the 15th day of the fourth month following the taxable year. For calendar-year filers, this is April 15.
Citation: https://library.partnertax.ai/us-sc/forms/sc1120?c=1#c-corporat... | $25 minimum License Fee (SC1120)
South Carolina imposes an annual license fee on corporations of fifteen dollars plus one dollar for each thousand dollars of capital stock and paid-in or capital surplus, but 'In no case may the license fee provided by this section be less than twenty-five dollars.' The minimum applies... | Single sales factor
Manufacturers, retailers, and others dealing with tangible personal property use the sales apportionment method. Service providers, construction contractors, renters of real estate, and others not dealing with tangible personal property use the gross receipts apportionment method.
Citation: https:... | Consolidated Returns
South Carolina allows consolidated returns for affiliated corporate groups. Each member must calculate a separate License Fee using its own apportionment ratio.
Citation: https://library.partnertax.ai/us-sc/forms/sc1120i#preamble | Federal carryforward period (no carryback allowed)
South Carolina recognizes the federal NOL with modifications and follows the federal NOL carry-forward period, but no carry-backs are allowed. The state specifically does not adopt IRC Section 172(b)(1) relating to net operating loss carrybacks.
Citation: https://lib... | the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year
For calendar-year corporations, these dates correspond to April 15, June 15, September 15, and December 15. The statute also specifies that for calendar-year corporations, the fourth quarter payment is due December 15 (not January 15 as f... | October 15
Extension is automatic if all Corporate Income Tax and Corporate License Fee due are paid by the original due date. If no tax or fee is due and a federal extension was requested, South Carolina will accept the federal extension if the return is received within the time as extended by the IRS.
Citation: htt... |
SD | South Dakota | None (no corporate income tax)
South Dakota does not impose a general corporate income tax on ordinary corporations. However, financial institutions as defined in SDCL § 10-43-1(4) file a bank franchise tax return. For tax year 2025, an ordinary C corporation files no state income tax return.
Citation: https://librar... | None (no corporate income tax)
Derived from corporation_filing_form for South Dakota, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-sd/no-tax/corporate-income-tax#filing-consequences | None
South Dakota does not impose a general corporate income tax. The state imposes a financial institutions tax under chapter 10-43, but no general corporate income or franchise tax return is required for C corporations.
Citation: https://library.partnertax.ai/us-sd/no-tax/corporate-income-tax?c=1#summary | None (no general corporate income tax; financial institutions subject to bank franchise tax with minimum tax for trust business only)
South Dakota does not impose a general corporate income tax on C corporations. Financial institutions (banks, trust companies, and similar entities defined in SDCL § 10-43-1(4)) are sub... | None (no corporate income tax)
South Dakota does not impose a general corporate income tax, so no apportionment formula applies to ordinary corporations. Financial institutions file a bank franchise tax return but are subject to different rules.
Citation: https://library.partnertax.ai/us-sd/no-tax/corporate-income-ta... | None (no corporate income tax)
South Dakota does not impose a general corporate income tax, so there is no filing method for corporate groups under a corporate income tax regime. An ordinary South Dakota corporation files no state income tax return because there is no general corporate income tax.
Citation: https://l... | None (no corporate income tax)
South Dakota does not impose a general corporate income tax, and an ordinary corporation files no state income tax return, computes no state apportionment, and tracks no state net operating loss because there is no general corporate income tax. Financial institutions are subject to a sep... | None (no corporate income tax)
Derived from corporation_filing_form for South Dakota, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-sd/no-tax/corporate-income-tax#filing-consequences | None
Derived from corporation_filing_form for South Dakota, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-sd/no-tax/corporate-income-tax#filing-consequences |
TN | Tennessee | Form FAE170
Form FAE170 is the Franchise and Excise Tax Return filed by C corporations and other entities treated as corporations in Tennessee for the 2025 tax year.
Citation: https://library.partnertax.ai/us-tn/forms/fae170-instructions?c=1#line-17-enter-any-excess-gain-or-loss-reported-for-federal-t | 6.5%
Tennessee imposes a 6.5% corporate excise tax on net earnings from business conducted in Tennessee. This rate applies to corporations, partnerships, LLCs, and business trusts as entities offering limited liability protection.
Citation: https://library.partnertax.ai/us-tn/forms/fae-manual?c=1#overview-2-3 | April 15
Tennessee Form FAE170 Franchise and Excise Tax Return Instructions state that the due date for the franchise and excise tax return is the 15th day of the 4th month following the period end date. For calendar-year filers with a December 31 year-end, this corresponds to April 15.
Citation: https://library.part... | $100 minimum franchise tax (Form FAE170)
Tennessee imposes a minimum franchise tax of $100 regardless of net worth or income. The franchise tax is computed at $0.25 per $100 or major fraction thereof on the greater of net worth or property measure, but the minimum tax is $100, which applies even on short-period return... | Single sales factor
For tax years ending on or after December 31, 2025, Tennessee uses a single sales factor apportionment formula. This represents a transition from the prior three-factor formula (property, payroll, and sales).
Citation: https://library.partnertax.ai/us-tn/forms/guide-contractors#apportionment | Combined return for unitary groups of financial institutions; combined return for captive REIT affiliated groups
Tennessee requires combined returns for unitary groups of financial institutions under Tenn. Code Ann. § 67-4-2114 and for captive REIT affiliated groups.
Citation: https://library.partnertax.ai/us-tn/form... | 15-year carryforward, no carryback
Tennessee allows net operating losses to be carried forward for up to 15 years or until fully used, whichever occurs first, with no carryback provision stated in the evidence.
Citation: https://library.partnertax.ai/us-tn/forms/fae170-instructions?c=1#schedule-u-schedule-of-loss-car... | The 15th day of the 4th month, the 15th day of the 6th month, the 15th day of the 9th month, and the 15th day of the 1st month of the subsequent taxable year
For calendar-year filers, these dates correspond to April 15, June 15, September 15, and January 15 of the following year.
Citation: https://library.partnertax.... | Seven months after the original due date; extension is automatic if the taxpayer anticipates a credit or refund, otherwise must be requested by the original due date with required tax payments
Tennessee grants an extension of seven months to file the franchise and excise tax return, provided that by the original due d... |
TX | Texas | None (no corporate income tax)
Derived from corporate_tax_rate for Texas, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-tx/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_nol_rules for Texas, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-tx/no-tax/corporate-income-tax#summary | May 15
Texas Franchise Tax Report annual reports are due May 15 of each report year for calendar-year filers. This is the regular (non-extended) due date stated in the official form instructions.
Citation: https://library.partnertax.ai/us-tx/forms/05-915?c=1#annual-reports | No minimum tax -- franchise report still required (Form 05-915)
Texas franchise tax law imposes no minimum tax requirement. Entities with annualized total revenue at or below the no-tax-due threshold ($2.65 million for 2026 reports) owe no franchise tax but must still file required reports including the Public Informa... | Single receipts factor
Special apportionment formulas apply to margin derived from regulated investment company services and employee retirement plan services.
Citation: https://library.partnertax.ai/us-tx/regs/3.591#c | Mandatory unitary combined reporting
Taxable entities that are part of an affiliated group engaged in a unitary business must file a combined group report in lieu of individual reports under Tex. Tax Code § 171.1014(a). The statute uses the mandatory language 'shall file' and defines the operative regime as combined r... | None (no corporate income tax)
Texas does not impose a corporate income tax. The franchise (margin) tax applies to corporations instead. There is no corporate NOL regime under Texas law.
Citation: https://library.partnertax.ai/us-tx/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_nol_rules for Texas, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-tx/no-tax/corporate-income-tax#summary | November 16
For non-EFT payors, the extension for an annual franchise tax report is through Nov. 16, 2026, and is granted if the extension request is timely made and payment requirements are met (at least 90% of tax due or 100% of prior year tax reported as due).
Citation: https://library.partnertax.ai/us-tx/forms/05... |
UT | Utah | TC-20
TC-20 is the Utah Corporation Franchise & Income Tax Return form filed by C corporations for tax year 2025.
Citation: https://library.partnertax.ai/us-ut/forms/tc-20-inst#where-to-file | 4.45%
Utah Code § 59-7-104(2) and § 59-7-201(2) both state the tax rate as 4.45% of a corporation's Utah taxable income.
Citation: https://library.partnertax.ai/us-ut/stat/59-7-104#2 | April 15
If the due date falls on a Saturday, Sunday or legal holiday, the due date becomes the next business day.
Citation: https://library.partnertax.ai/us-ut/forms/tc-20-inst#where-to-file | $100 minimum tax (TC-20)
Utah Code § 59-7-201(3) and § 59-7-104(3) establish that the minimum tax a C corporation must pay is $100, regardless of income. This minimum applies to every C corporation incorporated in Utah (domestic), qualified in Utah (foreign), or doing business in Utah, and is paid with the TC-20 retur... | Single sales factor or equally-weighted three-factor (property, payroll, sales) depending on taxpayer qualification
Sales factor weighted taxpayers must use single sales factor. Optional apportionment taxpayers may choose between equally-weighted three-factor formula or sales factor formula, but if they choose sales f... | Mandatory unitary combined reporting
Utah requires affiliated corporate groups engaged in unitary business activity to file a combined report. Water's edge and worldwide combined reporting methods are available as alternatives to the default unitary combined reporting requirement. Corporations may elect to file a wate... | Carryforward allowed; losses may not exceed 80% of Utah taxable income; no carryback
Utah treats net operating losses the same as the federal return for carryback purposes.
Citation: https://library.partnertax.ai/us-ut/forms/tc-20-inst#line-16-utah-net-loss-carried-forward-from-prior-years-from- | 15th day of the 4th, 6th, 9th and 12th months
For calendar-year filers, this corresponds to April 15, June 15, September 15, and December 15.
Citation: https://library.partnertax.ai/us-ut/forms/tc-20-inst#where-to-file | October 15
This is an extension of time to file the return only, not an extension of time to pay taxes. Prepayment requirements must be met by the original return due date to avoid penalty.
Citation: https://library.partnertax.ai/us-ut/forms/tc-20-inst#where-to-file |
VT | Vermont | Form CO-411
Form CO-411 is the Vermont Corporate Income Tax Return that C corporations must file. The instructions state: 'Every Corporation must file Form CO-411 if: It was registered with the Secretary of State during the tax year; or It was incorporated under the law of the State of Vermont; or It had any business ... | 8.50%
Vermont uses graduated corporate income tax rates. The top rate of 8.50% applies to Vermont net income over $25,000. For income $10,000 or less, the rate is 6.0%; for income $10,001 to $25,000, the rate is 7.0%.
Citation: https://library.partnertax.ai/us-vt/forms/co-411-corporate-instructions#tax-computation-sc... | April 15
For calendar-year filers, this corresponds to April 15. The evidence states that returns are due on the date prescribed for filing under the Internal Revenue Code, or the extended due date. The Vermont extended due date is 30 days beyond the federal extended due date.
Citation: https://library.partnertax.ai/... | $100–$100,000 based on Vermont Gross Receipts (Form CO-411)
Vermont C corporations must pay a minimum tax based on Vermont Gross Receipts, ranging from $100 for receipts of $500,000 or less to $100,000 for receipts over $300,000,000. Exceptions apply: small farm corporations pay $75 minimum (if solely owned by active ... | Single sales factor
Effective for tax years starting January 1, 2023, Vermont moved from a three-factor apportionment formula (sales/property/payroll) to a single sales factor formula that considers only sales into the state.
Citation: https://library.partnertax.ai/us-vt/forms/co-411-corporate-instructions#preamble | Mandatory unitary combined reporting
Taxable corporations that are part of an affiliated group engaged in unitary business are required to file combined reports under 32 V.S.A. § 5862(d), which states they 'shall be treated as a single taxpayer and shall file a group return containing the combined net income of the af... | 10-year carryforward, no carryback
Vermont Net Operating Loss (VNOL) is available to carry forward to offset Vermont net income for 10 years following the loss year, with no carryback allowed. The statute provides that 'The amount of any Vermont net operating loss shall be available to a taxpayer as a carryforward in ... | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
For calendar-year filers, these dates are April 15, June 15, September 15, and December 15. If the 15th day falls on a weekend or holiday, payment is due on the next business day. A corporation with an expected annual Vermont income tax liability g... | October 15
Extension is automatic when a federal extension is filed; Vermont Form BA-403 must be filed by the original due date to request an extension. An extension of time to file does not extend the time to pay tax, which remains due on the original due date.
Citation: https://library.partnertax.ai/us-vt/forms/co-... |
VA | Virginia | Form 500
Form 500 is the Corporation Income Tax Return that C corporations file with Virginia. The evidence identifies it as 'Form 500 — Corporation Income Tax Return' and the instructions confirm corporations must file this form to report Virginia corporate income tax liability.
Citation: https://library.partnertax.... | 6%
Virginia imposes a flat corporate income tax rate of 6% on Virginia taxable income for all corporations organized under Virginia law and foreign corporations with Virginia-source income.
Citation: https://library.partnertax.ai/us-va/stat/58.1-400?c=1 | April 15
For nonprofit corporations, the due date is the 15th day of the 6th month following the close of the taxable year.
Citation: https://library.partnertax.ai/us-va/forms/form-500#general-information | — | Three-factor (property, payroll, double-weighted sales)
Virginia uses a three-factor apportionment formula for general corporations, where the sales factor is weighted 50% and payroll and property are each weighted 25%, as stated in the Form 500 instructions: 'A double-weighted sales factor is used for corporate appor... | Elective consolidated or combined (otherwise separate)
Affiliated corporations in Virginia have the option to file a consolidated or combined return instead of filing separate returns. Evidence e9 states: 'Affiliated corporations that are subject to Virginia income taxes have the option to file a consolidated or combi... | Federal NOL rules apply; Virginia has no separate NOL regime. Carryback and carryforward periods follow federal law under IRC § 172(b). Virginia deconforms from the five-year carryback for NOLs generated in 2008 or 2009 taxable years.
Virginia law has no provision for a separate state net operating loss deduction. Ins... | April 15, June 15, September 15, December 15
For calendar-year filers. Each payment is 25% of estimated tax due.
Citation: https://library.partnertax.ai/us-va/forms/form-500#how-to-file | November 16
For C corporations. The extension is automatic. Nonprofit corporations and entities other than C corporations receive a 6-month extension. Payment of at least 90% of tax due is required by the original due date.
Citation: https://library.partnertax.ai/us-va/forms/form-500#how-to-file |
WA | Washington | None (no corporate income tax)
Washington does not impose a corporate income tax and requires no corporate income tax return. Instead, Washington taxes corporations under the business and occupation (B&O) tax on gross receipts.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax?c=1#summary | None (no corporate income tax)
Derived from corporation_filing_form for Washington, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax#filing-consequences | April 15
This is the due date for annual filers under Washington's excise tax system. Washington does not have a corporate income tax; instead, it uses a Business & Operations Tax (B&O tax) system based on excise taxes. The due date applies to annual excise tax returns for calendar-year filers.
Citation: https://libr... | No minimum -- B&O tax applies to all corporations with substantial nexus (no corporate income tax)
Washington imposes no corporate income tax or franchise tax on net income. Instead, all corporations with substantial nexus in Washington are subject to the Business and Occupation (B&O) tax, a gross receipts tax measure... | Single factor receipts
Financial institutions use a receipts factor only, as specified in WAC 458-20-19404.
Citation: https://library.partnertax.ai/us-wa/regs/458-20-19402#i | None (no corporate income tax)
Washington does not impose a corporate income tax. The absence of a corporate income tax means Washington has no combined or consolidated corporate income tax reporting.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax#filing-consequences | None (no corporate income tax)
Washington does not impose a corporate income tax. A Washington corporation carries no state net operating loss because there is no corporate income tax.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax#filing-consequences | None (no estimated payments required)
Washington does not impose a corporate income tax, and therefore corporations do not file corporate income tax returns or make corporate estimated income tax payments.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax?c=1#summary | None (no corporate income tax)
Derived from corporation_filing_form for Washington, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-wa/no-tax/corporate-income-tax?c=1#summary |
WV | West Virginia | CIT-120
Form CIT-120 is the West Virginia Corporation Net Income Tax return form filed by C corporations for tax year 2025.
Citation: https://library.partnertax.ai/us-wv/forms/cit-120-instructions#full | 6.5%
West Virginia imposes a Corporation Net Income Tax at the rate of 6.5% on the taxable income of domestic and foreign corporations for tax year 2025.
Citation: https://library.partnertax.ai/us-wv/forms/cit-120-instructions?c=1#corporation-net-income-tax | April 15
For calendar-year filers, West Virginia Corporation Net Income Tax annual returns are due on April 15, with an extended due date of October 15.
Citation: https://library.partnertax.ai/us-wv/forms/cit-120-instructions?c=1#important-information-for-2025 | None (no minimum tax stated in the corporate return instructions)
West Virginia imposes a Corporation Net Income Tax at a rate of 6.5% on taxable income. The CIT-120 instructions show the tax computation as: taxable income multiplied by the 6.5% rate, with credits applied. No minimum tax, floor, or fixed-dollar charge... | Single sales factor
For tax years beginning on or after January 1, 2022, West Virginia corporations apportion business income using only the sales factor. The statute states: "for tax years beginning on or after January 1, 2022, all net income, after deducting those items specifically allocated under subsection (d) of... | Mandatory unitary combined reporting
Corporations that are members of the same unitary business group must file a combined report including all required information of every business engaging in the unitary business with the corporation, either with each member's separate return or by electing to designate a corporati... | Indefinite carryforward for NOLs generated after 2017 (limited to 80% of taxable income); no carryback allowed except up to $300,000 from losses beginning after December 31, 1992
West Virginia NOL rules distinguish between pre-2018 and post-2017 losses. NOLs generated in periods after 2017 can be carried forward indef... | the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year
West Virginia requires corporations with expected taxable income exceeding $10,000 (tax liability after credits exceeding $650) to make estimated Corporation Net Income Tax payments in four equal installments on these dates.
Citation: https:... | October 15
Extension is automatic when a federal extension is obtained; a state extension may also be obtained independently even without a federal extension.
Citation: https://library.partnertax.ai/us-wv/forms/it-140-booklet#application-for-extension-of-time-to-file-w |
WI | Wisconsin | Form 4
Form 4 is the Wisconsin Corporation Franchise/Income Tax return that C corporations file for the tax year, as stated in the form title and instructions for 2025.
Citation: https://library.partnertax.ai/us-wi/forms/form-4?c=1#full | 7.9%
Wisconsin Statutes § 71.27(1) establishes the corporate income tax rate applied to Wisconsin net incomes of corporations at 7.9 percent. This rate applies to C corporations filing Form 4 (non-combined) or Form 6 (combined returns) for tax year 2025.
Citation: https://library.partnertax.ai/us-wi/stat/71.27?c=1#1 | April 15
Wisconsin requires a corporation to file its franchise or income tax return by the 15th day of the 4th month following the close of its taxable year, except corporations with a fiscal year ending June 30 are due the 15th day of the 3rd month after the close of the taxable year (September 15). For calendar-yea... | — | Single sales factor
For taxable years beginning after December 31, 2007, Wisconsin corporations engaged in business in and outside the state (except direct air carriers, financial organizations, telecommunications companies, pipeline companies, public utilities, and railroads) use only the sales factor to compute the ... | Mandatory unitary combined reporting
Wisconsin requires corporations engaged in a unitary business to file combined returns. Wis. Stat. § 71.255(3)(7) permits a commonly controlled group to elect combined reporting, but the statute and Form 6 instructions establish that unitary businesses must file combined returns. F... | — | the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year
Wis. Stat. § 71.29(8) establishes that corporations shall make estimated payments in 4 installments on or before the 15th day of each of the 4th, 6th, 9th, and 12th months of the taxable year, except that a taxpayer whose taxable year begins in Apr... | Automatic extension of 7 months or until the original due date of the corporation's corresponding federal return, whichever is later; if a federal extension is obtained, the Wisconsin due date extends to 30 days after the federal extended due date.
Wisconsin law provides an automatic extension for corporation franchis... |
WY | Wyoming | None (no corporate income tax)
Wyoming does not impose a corporate income tax. The state levies sales and use tax, property tax, severance taxes, lodging tax, fuel taxes, cigarette and tobacco taxes, liquor revenue, and wind generation tax, but no corporate income or franchise tax return is required.
Citation: https:... | None (no corporate income tax)
Derived from corporation_filing_form for Wyoming, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-wy/no-tax/corporate-income-tax#summary | None
Wyoming does not impose a corporate income tax. The Wyoming Legislative Service Office's June 3, 2025 rates table records 'Corporate Income Tax — FY25 base rate: 0% (Note Art. 15, Sec. 18) — FY24 collections: $0', and Wyoming levies instead sales and use tax, property tax, severance taxes, lodging tax, fuel taxes... | None (no corporate income tax or franchise tax imposed)
Wyoming does not impose a corporate income tax, and the Legislative Service Office's complete tax structure table for Title 39 lists no corporate franchise, margin, or gross receipts tax. The state imposes only transaction and property taxes, and severance taxes ... | None (no corporate income tax)
Wyoming does not impose a corporate income tax, so no apportionment formula applies to multistate corporate income.
Citation: https://library.partnertax.ai/us-wy/no-tax/corporate-income-tax?c=1#summary | None (no corporate income tax)
Wyoming does not impose a corporate income tax. The filing method attribute is inapplicable because there is no corporate income tax to file for. The Wyoming Legislative Service Office's June 3, 2025 rates table records Corporate Income Tax at 0% base rate with $0 FY24 collections.
Cita... | None (no corporate income tax)
Wyoming does not impose a corporate income tax. Therefore, there is no NOL regime, carryforward period, carryback allowance, or deduction cap applicable to corporations.
Citation: https://library.partnertax.ai/us-wy/no-tax/corporate-income-tax#summary | None (no corporate income tax)
Derived from corporation_filing_form for Wyoming, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-wy/no-tax/corporate-income-tax#summary | None
Derived from corporation_filing_form for Wyoming, which cites a source stating the jurisdiction imposes no corporation tax of this kind. The citation is carried unchanged.
Citation: https://library.partnertax.ai/us-wy/no-tax/corporate-income-tax#summary |
US State Income Tax Matrix
Author: Partnertax.ai
A curated, citation-backed tax intelligence comparison matrix across all 50 US states covering Pass-Through Entities (Partnerships), C-Corporations, and Resident Individuals.
Each cell contains the complete statutory and filing instructions (the full text revealed upon expansion) and working citation URLs linking directly to source URLs such as state department websites, official tax forms, and statutes.
from datasets import load_dataset
# Load subsets directly
partnership = load_dataset("partnertaxai/US_State_Tax_Matrix", "partnership") # 50 states × 9 PTE attributes
corporation = load_dataset("partnertaxai/US_State_Tax_Matrix", "corporation") # 50 states × 9 Corp attributes
individual = load_dataset("partnertaxai/US_State_Tax_Matrix", "individual") # 50 states × 8 Ind attributes
detailed = load_dataset("partnertaxai/US_State_Tax_Matrix", "detailed_citations") # 1,265 verified rows with dedicated citation columns
Or load directly with pandas:
import pandas as pd
# Load partnership matrix with full expanded text and citation links
df_partnership = pd.read_csv("hf://datasets/partnertaxai/US_State_Tax_Matrix/data/partnership-matrix.csv")
# Load record-level dataset with dedicated citation URLs
df_citations = pd.read_csv("hf://datasets/partnertaxai/US_State_Tax_Matrix/data/state-tax-matrix-detailed.csv")
💡 Key Features of This Dataset
- Full Expanded Text Included: Rather than requiring an interactive expand button, every cell contains the full comprehensive filing notes, calculation thresholds, and exceptions.
- Working Citation Links: Every entry includes active
https://citation URLs directing to official State Department of Revenue booklets, statutes, and instructions. - Subsets for Every Use-Case:
partnership: 50 states across 9 Pass-Through Entity attributes.corporation: 50 states across 9 C-Corporation attributes.individual: 50 states across 8 Individual income tax attributes.full_grid: All 26 attributes combined into one 50-state matrix.detailed_citations: 1,265 rows with dedicatedcitation_url,citation_title, andcitation_snippetcolumns.
- Change Tracking: every dataset refresh automatically logs its cell-level changes in
changelog.md— values changed (old → new), cells added or removed, and citation updates — so you can audit exactly what moved between versions.
📊 Data Dictionary
Partnership Matrix (data/partnership-matrix.csv)
state_code: Two-letter state postal code (AL,CA,NY, etc.).state_name: Full state name.filing_form: Primary partnership/LLC return form, full instruction details, and citation URL.due_date: Regular filing deadline, weekend/holiday rollover rules, and citation URL.pte_tax_rate: Elective Pass-Through Entity rate, statutory formula, and citation URL.pte_election_deadline: Election procedure, annual election deadlines, and citation URL.nonresident_withholding: Nonresident partner withholding rules, waiver thresholds, and citation URL.composite_return: Composite return eligibility, required forms, and citation URL.annual_fee: Fixed annual LLC/partnership fee or franchise tax, and citation URL.extension_deadline: Extended filing deadline, federal extension conformity, and citation URL.k1_equivalent: State schedule equivalent to federal Schedule K-1, and citation URL.
Corporation Matrix (data/corporation-matrix.csv)
state_code: Two-letter state postal code.state_name: Full state name.filing_form: Primary corporate income/franchise return form (e.g. Form 20, Form 100, Form CT-3), electronic filing requirements, and citation URL.tax_rate: Statutory corporate income or franchise tax rate, graduated rate brackets, flat rates, and citation URL.due_date: Original corporate return filing deadline (e.g. 15th day of the 4th month following fiscal year close), weekend/holiday rollover rules, and citation URL.minimum_tax: Minimum corporate franchise or privilege tax (e.g. California $800 minimum tax, gross receipts-based floors), calculation basis, and citation URL.apportionment: State apportionment formula (e.g. Single Sales Factor, 3-factor double-weighted sales), market-based sourcing vs. cost of performance rules, and citation URL.filing_method: Permitted and mandatory corporate filing methods (Separate Entity, Combined Reporting, Unitary Group, or Consolidated Return), election rules, and citation URL.nol_rules: Net Operating Loss rules, carryforward periods (e.g. 20 years, indefinite), carryback allowances/prohibitions, taxable income percentage limitation caps (e.g. 80% federal conformity vs. state-specific limits), and citation URL.estimated_payments: Corporate estimated tax payment due dates, installment calculation thresholds, safe harbor rules (e.g. 100% of prior year or 90% of current year), and citation URL.extension_deadline: Automatic and application-based extension periods (e.g. 6-month or 7-month extension), extension forms, federal extension conformity, and citation URL.
Individual Matrix (data/individual-matrix.csv)
state_code: Two-letter state postal code.state_name: Full state name.filing_form: Primary resident individual income tax return form (e.g. Form 40, Form 540, Form IT-201), electronic filing mandates, and citation URL.tax_rate: Top marginal individual income tax rate, bracket structure (graduated vs. flat rate vs. no wage tax states like TX/FL/WA/NV/WY/SD/AK/TN/NH), and citation URL.due_date: Calendar-year individual return filing deadline (April 15 or Emancipation/Patriots' Day adjusted), weekend/holiday rollover rules, and citation URL.extension_deadline: Automatic or application-based filing extension deadline (typically October 15), extension voucher requirements, and citation URL.estimated_payments: Quarterly estimated income tax payment schedule (Q1 April 15, Q2 June 15, Q3 September 15, Q4 January 15), statutory underpayment penalty thresholds, safe harbor rules, and citation URL.standard_deduction: Basic standard deduction amounts by filing status (Single, Married Filing Jointly, Head of Household), federal conformity, and citation URL.top_bracket_threshold: Taxable income threshold where the top marginal tax rate takes effect for Single and Married Filing Jointly filers, and citation URL.nonresident_form: Nonresident and part-year resident individual tax return form (e.g. Form 40NR, Form 540NR, Form IT-203), allocation schedules, and citation URL.
Full Matrix Grid (data/full-matrix-grid.csv)
- Master comprehensive 50-state table containing all 26 tax attributes (9 Partnership + 9 Corporation + 8 Individual).
- Every cell contains the complete concise value, statutory filing explanation (expanded detail), and active citation URL.
Detailed Records (data/state-tax-matrix-detailed.csv)
state_code: State postal code.state_name: Full state name.entity_type:Partnership,Corporation, orIndividual.attribute_key: Standard identifier.attribute_label: Display name.tax_year: the tax year the row's values apply to.value: Concise verified value.expanded_full_text: Complete statutory explanation and computation instructions.citation_title: Official legal document title.citation_url: Direct clickable URL to authority document.citation_snippet: Exact quote verified against official text.reviewed_at: Timestamp of expert review.
⚠️ What to Be Careful About
- Extensions to File are NOT Extensions to Pay: In all 50 states and DC, filing an extension voucher or conforming to federal Form 7004/4868 extends only the document filing deadline. All statutory tax liability must be paid on or before the original statutory due date to prevent interest and late-payment penalties.
- PTE Tax Rate Base Calculations Differ Widely: The elective Pass-Through Entity (PTE) tax rate does not always apply identically across entity income:
- Some states tax only resident owners' share of worldwide income plus nonresident owners' apportioned income.
- Other states tax 100% of apportioned business income regardless of partner residency.
- Specific jurisdictions (such as New York with PTET progressive brackets up to 10.9% or California AB 150 at 9.3%) have dedicated election and withholding requirements that cannot be simplified to a single generic formula. Always refer to the expanded detail text and cited statutory instructions.
- Apportionment Trends & Industry Exceptions: The majority of states have adopted Single Sales Factor (SSF) apportionment for C-Corporations, but several states retain traditional three-factor formulas (property, payroll, sales) or specialized double-weighted sales formulas for financial institutions, transportation companies, and service providers.
- Gross Receipts & Franchise Taxes vs. Net Income Taxes: States without a traditional corporate net income tax (such as Washington, Texas, Ohio, and Nevada) levy significant alternative privilege or gross receipts taxes (e.g., Washington B&O Tax, Texas Franchise Margin Tax, Ohio Commercial Activity Tax (CAT), Nevada Commerce Tax). These alternative bases are documented under
minimum_taxandtax_rate. - Single vs. Joint Filing Deductions & Brackets: Individual standard deduction and top-bracket threshold figures in the individual matrix represent Single filers unless explicitly noted otherwise. Do not assume joint brackets are double single brackets, as numerous states do not conform to federal bracket doubling.
🔬 Sources and Methods
- Official State Sources & Statutes: Every cell in this dataset is verified against source URLs such as state department websites, official return instructions, administrative codes, and statutes:
- Official State Statutes & Administrative Codes (e.g., California Revenue and Taxation Code, New York Tax Law, Illinois Compiled Statutes).
- Current-year Department of Revenue (DOR) tax return instruction booklets and forms from state department websites.
- Published Revenue Rulings, Informational Bulletins, and Technical Advice Memoranda.
- Pinpoint Citation Anchors: Rather than generic homepages, each cell provides direct clickable URLs with pinpoint subsection anchors (
#section,#e,#preamble) linking directly to source URLs such as state department websites and statutes. - Expert Review: Every record contains an audit timestamp (
reviewed_at) indata/state-tax-matrix-detailed.csvconfirming review by state tax professionals against the published regulations for the covered tax year.
🔄 Updates
- Current Release: This deployment covers official statutory rules and state department guidance for the tax year(s) listed in each record's
tax_yearcolumn. - Synchronization Status: The dataset syncs automatically from the Partnertax published matrix — each refresh uploads the current reviewed cells and records its cell-level changes in
changelog.md. - Version Pinning: Every release is a distinct Git commit in the repository history. For reproducible financial models and tax engines, you can pin a specific commit hash:
from datasets import load_dataset dataset = load_dataset("partnertaxai/US_State_Tax_Matrix", "partnership", revision="main")
📖 Citation
If you use this dataset in your research, legal filings, tax engines, or publications, please cite it as follows:
@misc{partnertax_us_state_income_tax_matrix,
title = {US State Income Tax Matrix: Pass-Through Entities, Corporations, and Individuals},
author = {{Partnertax.ai}},
year = {2026},
publisher = {Hugging Face},
howpublished = {\url{https://huggingface.co/datasets/partnertaxai/US_State_Tax_Matrix}}
}
🛠️ Corrections and Community Feedback
Tax laws and state filing procedures evolve continuously. If you identify a statutory rate adjustment, a revised filing deadline, or updated state department guidance, please email shashank@partnertax.ai with a link to the official state department website notice.
⚖️ License
Released under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
You are free to share and adapt this dataset, including commercially, provided you give appropriate credit to Partnertax.ai and indicate if changes were made. Full license text: https://creativecommons.org/licenses/by/4.0/
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