Corporation Tax Return Due Date 2025. Electronic federal tax payment system (eftps). An s corporation must file its annual tax return by the 15th day of the third month after the tax year ends.

North macedonia (last reviewed 19 july 2025) the due date for the cit return is the end of february or, if filled electronically, 15 march following the calendar year. The authorization will automatically end no later than the due date (excluding extensions) for filing the corporation’s 2025 tax return.