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Filing Requirements

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Follow the table below to determine the return due date.

If

Then

foreign C Corporation has an office or place of business within the U.S.

for tax years beginning after 2015, the due date is the 15th day of the 4th month following the tax year.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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