
State responses to requests for one-month late filing penalty relief
Council on State Taxation (COST) has compiled a state-by-state chart to track responses to requests for one-month late filing penalty relief for extended corporate returns. Such relief would allow corporations a reasonable time to accurately file their state corporate income tax returns and avoid penalties due to complications that arise with simultaneous state and federal return deadlines.
View AICPA state tax advocacy resources on one additional month state filing after federal relief